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This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This chapter will examine two questions. First, how can art and cultural heritage contribute to the health and well-being of a place within the context of the tourism industry? More specifically, can cultural tourism be a driver for community sustainability, that is, not only environmental sustainability but also social empowerment, cultural preservation, and economic vitality? To explore these questions, the author begins by establishing the ways art and environment are closely intertwined, while pondering how cultural production generally – along with the cultural tourists it attracts – can be a driver for sustainability in tourism settings. The benefits that the arts draw from the environment as well as the ways the environment benefits from the arts will be examined. In the next section, the author unpacks how cultural tourism, and more specifically art production, can be drivers for environmental sustainability through social and eco-entrepreneurship and the creation of a shared social value. In the third section, the author identifies some of the challenges inherent in government regulation and preservation of cultural heritage sites. The author argues that communication, cooperation, and relationship building, not just between governing bodies and private stakeholders, but with residents and tourists, should be prioritized in destination management and marketing strategies. In the end, the author proposes that this type of strategy is vital in order to move toward greater cultural, environmental, social, economic, and other kinds of sustainability in the tourism industry.

Introduction: A company or organisation must resolve various problems in the business environment for better operation in any corporate environment. Such issues are traditionally handled in multiple ways. A small sector unit with many employees encounters this corporate issue, for example, the handicraft sector. The impact of handicraft issues and their intensity, speed, and regularity is growing in our system.

Purpose: This chapter studies how small businesses might succeed in the handcraft industry in a volatile, uncertain, complex, and ambiguous (VUCA) environment. There is a lack of proper knowledge of how the VUCA affects business proficiency in the Indian handicraft sector. A novel business strategy for the handicraft sector, like other business proficiency called best practices in handicraft business in a VUCA environment, will be presented along with a discussion about VUCA environments. This considers both the individual influences of each particular word and the overall impact of VUCA.

Methodology: The study included a thorough literature analysis for three learning areas: performance improvement, including VUCA, and the leadership incorporation of risk and quality. Awareness in the trade will be examined in further sections, as the mastery of VUCA is achieved with various traditional and digital management ideas.

Findings: The research defined a new unorganised firm concept to maintain and succeed in a high VUCA environment in the handicraft sector, identifying 18 important success characteristics through a comprehensive literature review. The authors proposed a conceptual framework for fusing quality management to attain proficiency in the handicraft sector VUCA environment.

This chapter approaches issues of ecospirituality through Gender and the Environment analytical lenses. We propose the need to actively queer human/Nature relations and understandings by exploring studies related to ecospirituality, Earth relations, and gender dynamics. The chapter considers ecospirituality as ritual practices, material cultures, codified ethics, and/or cosmological structures related to a category of “the sacred,” which influence how various gendered and sexed bodies interact with the non-human world. Here, we propose that ecospiritual categories can shape the ways that humans conceive of their humanness and their sexed and gendered bodies. Within the context of religion/Nature interactions white evangelical masculinist subcultures in the United States are considered as an example that demonstrates the paradoxical characteristics of the gender binary and human/Nature dualisms. The chapter proceeds to offer queered ecologies as alternative narratives that can assist the larger Gender and Environment discourse in better understanding ecospiritual practices and worldviews, and how the latter can contribute to prosustainable lifeways as a viable alternative to masculinist hegemonies that are continuing to predominate the ways that many humans – especially those in the Global North – understand and relate to the natural world at great cost to life on the planet.

This paper is a proposal to provide for the poor – those earning insufficient incomes to satisfy their needs and the unemployed – by enabling them to acquire dividend-paying (and voting) shares in the companies that produce the goods and services consumed in society. It will be accomplished by: (1) establishing a mortgage loan at birth for every newborn child; (2) the loans will be taken out by each of the major producing companies (plus start-ups) in the names of the children as firms do their annual planning; (3) the amount of the loan will be increased annually when the companies plan for succeeding years; (4) a portfolio of new assets – stocks and bonds – in the companies will be purchased with the funds from the mortgage loan; (5) the loan will be repaid over a period of years from the dividends paid by the companies. Once redeemed, the assets, and their future earnings, will belong to the person in whose name the mortgage loan was established. Should the program include all newborns, rich and poor in the name of fairness, when today's cohort reaches maturity, every member of society will be a shareholder in a variety of wealth producing companies that pay regular dividends. The proposal will not require funds from the government and no additional taxes will have to be raised.