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Just transition is a fundamental concept for supply chain management but neither discipline pays attention to the other and little is known about how supply chains can be orchestrated as socioecological systems to manage these transitions. Building from a wide range of just transition examples, this paper explores just transition to understand how to move beyond instrumental supply chain practices to supply chains functioning in harmony with the planet and its people.

Building from a systematic review of 72 papers, the paper identifies just transition examples while interpreting them through the theoretical lens of supply chain management, providing valuable insights to help research and practice understand how to achieve low-carbon economies through supply chain management in environmentally and socially just ways.

The paper defines, elaborates, and extends the just transition construct by developing a transition taxonomy with two key dimensions. The purpose dimension (profit or shared outcomes) and the governance dimension (government-/industry-led versus civil society-involved), generating four transition archetypes. Most transitions projects are framed around the Euro- and US-centric, capitalist standards of development, leading to coloniality as well as economic and cultural depletion of communities. Framing just transition in accordance with context-specific plural values, the paper provides an alternative perspective to the extractive transition concept. This can guide supply chain management to decarbonise economies and societies by considering the rights of nature, communities and individuals.

Introducing just transition into the supply chain management domain, this paper unifies the various conceptualisations of just transition into a holistic understanding, providing a new foundation for supply chain management research.

Despite the importance of tourism ethnocentrism in emerging tourism destinations, there is limited, but growing, research interest in this area. This study aims to respond to current calls for investigating mechanisms that can promote tourism ethnocentrism in both emerging and developed tourism destinations.

This research paper takes a narrow approach to examining the apparent link between poverty and the resource extraction industries. However, it acknowledges that much more is to be explored about this relationship. Many complexities influence the occurrence and degree of poverty in a particular country, region, or community.

The literature review identified proposed and operational poverty reduction actions and processes categorized under the broad concept of community development projects. The surveyed cases describe how various corporate strategies, work processes, labor requirements and efficient management and governance solutions are purported to improve poverty-reduction efforts potentially.

No causal linkages between poverty and hypothetically valuable and successful community development projects were found. No poverty monitoring evaluations and learning data (MEL) for these projects were proposed and published in most of the literature. However, associations were observed between some business practices implemented in these resource extraction community development projects and observations of indicators of lower poverty levels.

The research improves our understanding of the requirements and opportunities for successful community development projects by highlighting processes, company strategy, human resource programs and enlightened governance that can contribute to reducing poverty.

The paper identifies the characteristics of community development projects that appear to span natural resource extraction industries and countries. Effective management strategies and representative and formally designated organisational governance boards are essential for these projects.

The purpose of this paper is to examine the possibility of a curvilinear relationship between governance structure and nonfinancial risk disclosure. This paper also examines the moderating role of ethical values on the governance structure and nonfinancial risk disclosure relationship.

The sample of this paper contains 71 nonfinancial firms listed on the Saudi Stock Exchange from 2013 to 2020 (568 firm-year observations). The authors use OLS regressions to test the hypotheses.

The authors find there is a U-shaped relationship between governance structure and nonfinancial risk disclosure. Moreover, they show that ethical values moderate the relationship between governance structure and nonfinancial risk disclosure.

The findings of this study offer implications for policy makers and firm managers in Saudi Arabia which there should periodically assess and adapt their governance frameworks due to potential fluctuations in the optimal level resulting from internal or external disruptions.

To the best of the authors’ knowledge, this is the first study in Saudi Arabia that provides new empirical evidence on the curvilinear relationship between governance structure and nonfinancial risk disclosure and the moderating role of ethical values on this relationship.

This essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political intervention and organizational conditions interact and create conflicts in the implementation of market reform. In our case study, we aim to elucidate the detrimental effects of expanding pricing mechanisms into areas typically untouched.

The essay adopts a critical perspective toward the marketization in the public sector organizations based on the authors' previous studies and observations of the reforms in Swedish schools over the last 30 years. The case is conceptualized within Callon’s framework of the sociology of worth.

The paper provides an example of market dynamics introduced without the presence of pricing and qualification mechanisms, resulting in a trial-and-error situation. In this context, we document and problematize a trend toward marketization that has had negative consequences for Swedish schools. In doing so, the paper shows how market requirements, accounting practices, political interventions and organizational conditions interact and create conflicts during the implementation of market reforms. The case shows the emergence of a new economic entity and its underlying rationale, the quantification/pricing mechanism, with a special emphasis on the role of accounting and the repercussions on subjectivities as values shift.

This paper follows up on the New Public Financial Management (NPFM) global warning debate on the emergence of pricing/charging mechanisms in public services. It provides a critical overview of the diffusion and relevance of accounting evaluation processes to sustain continuous reforms, despite claimed criticisms, limitations and (un)intended consequences. The paper also provides some reflections on new avenues for further research and some possible ways out for accounting studies.

This article explores in a qualitative manner the motivations of women entrepreneurs who start and run ethnic food businesses in London.

Our approach is qualitative and deploys phenomenographical analysis of interview narratives around categories of motivation.

We find that women ethnic food entrepreneurs are driven by a combination of desire for self-actualisation, identity-maintenance and community considerations. We demonstrate that women ethnic food entrepreneurs often go against the logic of the market, and they do so not because they lack other options, but for reasons that have to do with their (self-)identification as women and professionals, their prerogatives as mothers and daughters, their ethnic heritage, their emplacement in urban and global communities and their need to contribute. Our findings enrich understanding of female-led ethnic food entrepreneurship not as a demanding, overall unproductive undertaking for women with no other options, but as a realm of inspiration, community engagement and female-led innovation.

Our main contributions are the qualitative interrogation of perceptions and experiences of identity and difference in urban entrepreneurship from the point of view of our interviewees; providing concrete empirical evidence for it through our sample and proposing an approach to thinking women-led ethnic food entrepreneurship as a vehicle for translating urban superdiversity into social interactions across barriers of difference. We speak to the field of women entrepreneurship studies but specifically to the understudied realm of women-led food entrepreneurship, and to the cross-disciplinary field of (im)migrant entrepreneurship.

This article emphasises the role of constraints when humans establish organisations. Previous research explains organisations because of individuals’ motivations. Here, I answer the question regarding the role of constraints in organising/organisations. In this article, the studied individuals face various constraints and want to avoid being targeted. Consequently, they establish horizontal organisations. I discuss the role of time in organising.

This research builds on an ethnographical study of activists and volunteers at the border between France and Italy where migrants cross the border. The area is mountainous, and the police, the judiciary and the far-right impede the actions of the activists and volunteers.

I argue that activists and volunteers establish non-hierarchical organisations to circumvent potential obstacles. To achieve this, they dedicated a significant amount of time to facilitate the formation of these horizontal structures. This approach allows them to operate without a designated leader, thereby reducing the risk of being targeted by law enforcement, judicial system or far-right groups. As a result, they successfully welcomed migrants.

This article presents new results on how activists and volunteers organise to welcome migrants.

This study examines co-production during the Covid-19 crisis, characterized as a Black Swan event, with a specific emphasis on local professionals’ preparedness and response.

A qualitative approach combining deductive and inductive approaches was employed to gather data from professional coordinators of co-production processes in Israeli local governments. The study utilizes professionalism theory as a framework to examine such key elements as professional knowledge, autonomy, status and legitimacy. Additionally, open coding is used to investigate emerging themes.

The findings reveal that, despite preventive efforts by the central government, local professionals were unprepared to address the crisis. Traditional top-down approaches failed during the crisis, emphasizing the need for peer learning and collaboration among various stakeholders. Professionals' de facto autonomy, driven by quick decision-making and creative problem-solving, elevated their legitimacy and status. Inter- and intra-organizational collaboration was essential to maintain performance through co-producing public services. Finally, multicultural awareness proved vital; neglecting this may have severe consequences in routine times but especially during crises.

Using qualitative research, this study emphasizes the importance of understanding context in interpreting thoughts and actions. However, our approach has limitations. We collected data at a single point in time, which may not capture changes over time. Additionally, we relied on self-reporting from 19 public professionals in local municipalities, each managing the coproduction-based center within the respective municipality. However, this setup, where a single coordinator represents the entire co-production function of the municipality, has its limitations as only one voice is heard.

By shedding light on the multifaceted aspects of co-production, policymakers and professionals could learn about such substantial factors as professionals’ autonomy, inter-organizational collaborations and sensitivity to cultural nuances, which should be established first and foremost in routine times to prepare for crisis. In our case study, governmental preventive measures were inapplicable to crises, and experience of prior crises did not necessarily bestow an ability to prepare accordingly. This is where the role of the street-level professionals becomes significant: these are the actors who experience the crisis on the ground and may provide a quick and effective response. Their ability to take the reins, to be innovative and to generate knowledge while exerting their own professional consideration, proved extremely important.

This research contributes to our understanding of public service professionals’ effective leveraging of the contributions of co-producers in times of crisis. It shifts focus from top-down policy preparedness and implementation to the development of appropriate organizational structures and active and routine stakeholder engagement, thereby enhancing preparedness for crises.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities.

We will analyse a sample of 84 municipalities, using the Dynamic Transparency Index published by Dyntra to measure transparency. For the level of implementation of the SDGs, we will use an index specifically created using data from the report “The SDGs in 100 Spanish Cities”, published by the Spanish Network for Sustainable Development in 2020.

Municipalities with a larger dependent population tend to achieve higher SDG levels. Municipalities with lower financial surpluses and more self-generated resources show better SDG implementation. Progressive political parties lean more towards sustainability, and coalition governments show higher SDG implementation than majority governments. Gender appears to play a minor role in SDG implementation, but male leadership is associated with higher levels. Factors such as population density and government transfers do not have a significant impact on SDG implementation levels.

This study seeks to address the lack of empirical research on the potential impact of transparency on the achievement of the SDGs, while also taking into account other socio-economic, financial and political aspects of the municipality. In doing so, it also contributes to the limited empirical literature on the determinants of the level of SDG implementation in local governments.