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No longer do resource economists merely regard nature as a collection of inert materials to be improved by human labor and manufactured capital; rather, nature is, to an increasing extent, taken to be a mindless producer of economically valuable ecosystem goods and services. Instances of natural capital are frequently said to produce such goods and services in a manner that is relatively detached from human agency. This article argues that, historically, the idea of nature as a systematic original producer capable of self-generation is hardly novel. The eighteenth-century roots of this idea can be found in the writings of Carl Linnaeus who depicted the whole Earth and all of its productions as the “oeconomy of nature.”

The turbulent phase of COVID-19 has caused uncertainty as governments fail to develop coherent strategies for cutting emissions and are struggling to match the rhetoric of sustainable activities with actions (Barbier & Burgess, 2020; Cawthorn, Kennaugh, & Ferreira, 2021). In the recent past, firms have failed in their plans to decarbonise their key sectors such as the retail sector in the United Kingdom So far, retailers' commitment to achieving net zero emissions has been an important pledge but delivery is nowhere closer to their promises (Henriques, 2020). The firms' climate targets are not going to be met by magic as serious action is needed to fulfil the promises.

Fossil fuels have led to a drastic increase in carbon emissions in the world over the last decade. Firms championing cleaner energy and low carbon technologies are needed to cut emissions. Renewable energy sources such as wind energy can help reducing the dependency of fossil fuels (Boretti, 2020; Ebhota & Jen, 2020). Wind is an indirect form of solar energy which can provide environment-friendly option in uncertain times and can provide long-term sustainability of global economy. Solar energy technologies have the potential to decrease climate change through energy-related emissions (Li, Dai, & Cui, 2020). Increasing energy demand has initiated a focus on using hydrogen from water as a substitute for oil and fossil fuels (Boretti, 2020).

The first part of the chapter discusses theoretical perspectives of sustainable development and environmental performance with regards to three main issues: energy, water and carbon emissions, whereas the later part highlights the importance of solar technology as a low-polluted alternative to fossil fuels in the retail sector. Sustainable development of energy, water and environmental precautions such as reducing carbon emissions are of interest to wider branches of industries including retail, energy and water sector, governmental policymakers, researchers, educators and society. The purpose of this chapter is to increase the debate of the key issues of sustainable development regarding environment, energy and water in the modern times.

Depending on the research approach one uses, the development of particular bodies of knowledge over time is the result of a combination of agency, chance, opportunity, patronage, power, or structure. This particular account of the development of geographies of tourism stresses its place as understood within the context of different approaches, different research behaviors and foci, and its location within the wider research community and society. The chapter charts the development of different epistemological, methodological, and theoretical traditions over time, their rise and fall, and, in some cases, rediscovery. The chapter concludes that the marketization of academic production will have an increasingly important influence on the nature and direction of tourism geographies.

This chapter gives in “Introduction to the Human Capital Issue” a critical analysis of the standard (economic) Human Capital (HC) theory, with the help of some “traditional” (founding) accounting concepts. From this study, to avoid the accounting and social issues highlighted in “Introduction to the Human Capital Issue,” we present, in “The “Triple Depreciation Line” Model and the Human Capital,” the “Triple Depreciation Line” (TDL) accounting model, developed by Rambaud & Richard (2015b), and we apply it to “HC,” but viewed as genuine accounting capital – a matter of concern – that firms have to protect and maintain.

From a critical review of literature on HC theory, from the origin of this concept to its connection with sustainable development, this chapter provides a conceptual discussion on this notion and on the differences/common points between capital and assets in accounting and economics. Then, it uses a normative accounting model (TDL), initially introduced to extend, in a consistent way, financial accounting to extra-financial issues.

This analysis shows at first that the standard (economic) HC theory is based on a (deliberate) confusion between assets and capital, in line with a standard economic perspective on capital. Therefore, this particular viewpoint implies: an accounting issue for reporting HC, because “traditional” accounting capital and assets are clearly isolated concepts; and a societal issue, because this confusion leads to the idea that HC does not mean that human beings are “capital” (i.e., essential), or have to be maintained, even protected, for themselves. It only means that human beings are mere productive means. The application of the TDL model to an accounting redefinition of HC allows a discussion about some key issues involved in the notion of HC, including the difference between the standard and “accounting” narratives on HC. Finally, this chapter presents some important consequences of this accounting model for HC: the disappearance of the concept of wage and the possibility of reporting repeated (or continuous) use of HC directly in the balance sheet.

This chapter contributes to the literature on HC and in general on capital and assets, by stressing in particular some confusions and misunderstandings in these concepts. It fosters a cross-disciplinary approach of these issues, through economic, accounting, and sustainability viewpoints. This analysis also participates in the development of the TDL model and the research project associated. It finally proposes another perspective, more sustainable, on HC and HC reporting.

The stakes of HC are important in today’s economics, accounting, and sustainable development. The different conceptualizations of HC, and the narratives behind it, may have deep social and corporate implications. In this context, this analysis provides a conceptual, and practicable, framework to develop a more sustainable concept of HC and to enhance working conditions, internal business relations, integrated reporting. As an outcome of these ideas, this chapter also questions the standard corporate governance models.

This chapter gives an original perspective on HC, and in general on the concept of capital, combining an economic and an accounting analysis. It also develops a new way to report HC, using an innovative integrated accounting model, the TDL model.

The accelerating need for sustainable development across the globe has put firms under great pressure to play their role in social sustainability by working on several objectives. Among them, the demand for a highly resilient and engaged workforce to sustain their competitive edge is at the forefront. Despite noted literature revolving around work engagement, there is a lack of research investigating the effect of sustainable leadership on employee resilience and work engagement. The current epidemic (COVID-19) brings many challenges for organizations. In these times of uncertainty, sustainable leaders provide the basis for achieving the human dimension of sustainability by fostering and cultivating a vision across the employees that enables the organizations to work positively for their well-being, enhancing their ability to be resilient and engaged in their work. The present chapter has two broad aims, first to give a comprehensive review of our present understanding of work engagement, that is, the conceptualization, operationalization, and prediction of work engagement; and the second part outlines the interventions that may facilitate the sustainability of work engagement in times of uncertainty. The study suggests that sustainable leadership and the ability of resilience enables employees to overcome their experience of fluctuating levels of engagement. It is established that in the uncertainties of an epidemic, the construct of work engagement with its antecedents and consequences has its theoretical and practical implications for academicians as well as for industry.

Upon reviewing relevant literature, this chapter aims to give an insight into the importance and popularity of the concept of sustainable development. Accordingly, the chapter provides an insight into the evolution and development of the concept of sustainable development, its various definitions, key dimensions and fundamental indicators, with an overview of the progress on key issues that are important economically, socially and environmentally. The chapter concludes with the principles needed in order to seek sustainability and the advantages of practising it.