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This study examines how circular economy (CE) performance indicators are constructed in an urban context characterised by a multitude of conflicting interests and visions of urban development. It explores the process of constructing a shared consensus about the performance indicators in conditions of low contractibility, where intervention objectives and outcomes are not easily quantifiable because the object is ambiguous and cannot be fully specified in advance.

The construction of performance indicators at the urban level is examined through the lens of an action net. Using group interviews, observations and documentary analysis, this study investigates the case of a CE initiative in the city of Milan.

The study demonstrates that in cases of low contractibility, the development of CE solutions requires actions that span across organisational boundaries, organised in an action net. As the action net unfolds, it is closely knotted with the construction of performance indicators, indicating a co-constitutive relationship between the two processes.

This interdisciplinary study contributes to the public sector accounting literature by exploring the complexity of performance indicator construction at the urban level. It further recognises performance measurement in cities as a dynamic and flexible process, in which the interconnected actions and involvement of multiple actants shape the composition of the indicators.

This chapter discusses the global challenge to reduce greenhouse gas (GHGs) emissions to net zero by 2050. It explains what net zero means and how it is calculated, together with some of the debate around the suitability of the target to maintain global warming levels within ‘acceptable’ boundaries. The chapter then presents some of the opportunities and challenges that transitioning towards net zero will pose to countries and their inhabitants, in terms of changes to policies, products, processes and behaviours that will be required to attain the target. It then discusses the need for a strategy to achieve net zero across different sectors of society and provides a few suggestions of tools and concepts that could be adopted to support the changes necessary, such as planning for change, the Sustainable Development Goals (SDGs), integrated reporting and the circular economy. The chapter concludes with a reflection on the need for the net zero target and how it is our collective responsibility to support the challenging transition to net zero for the benefit of all.

This study examines the effect of resources (e.g. tangible resources, human skills and intangible resources) that are utilized as a bundle of standard practices on sustainable net zero economy implementation and their further impact on financial, environmental and social performance among small- and medium-level enterprises in business markets. The moderating effect of big data analytical intelligence is also examined.

The samples were selected from the paper and chemical manufacturing industries of South Africa. The data analysis was performed using variance-based structural equation modeling.

The results show that tangible resources, human skills and intangible resources positively influence sustainable net zero economy adoption. However, intangible resources have a more substantial influence on sustainable net zero economy implementation. This shows that adopting a sustainable net zero economy depends more on a bundle of common practices, including sustainability culture, employee training and knowledge management, and managers must create the necessary action plans accordingly. In addition, sustainable net zero economy adoption positively influences financial performance, environmental performance and social performance. However, sustainable net zero economy adoption has a more substantial influence on social performance. Therefore, implementing a net zero economy will be more advantageous to society and to local communities.

To achieve a sustainable net zero economy, managers should recognize the significance of resource management. While managing tangible resources and human skills is crucial, intangible resources, such as culture and organizational learning, require more attention. Additionally, the ability of small- and medium-sized enterprises to explore, store, share and apply knowledge is crucial to achieving net zero. Therefore, managers should make use of Industry 4.0-based digital technologies for effective knowledge management. Moreover, net zero economy adoption can significantly enhance societal performance. Hence, while making budgeting decisions, managers must consider the potential of the firm's resources to improve social performance.

This study is the first to investigate the impact of human skills and tangible and intangible resources on the adoption of a sustainable net zero economy by companies, using empirical evidence. The research expands on the concept of the practice-based view (PBV) in the implementation of sustainable net zero economies by small- and medium-sized business-to-business enterprises.

The authors explore the behaviour and perspectives of SMEs' owners towards a greener economy and its implications for net zero carbon emissions target.

The authors draw on the mirroring concept and 26 semi-structured interviews with SMEs' owners and managers to provide insights and explore the misalignment between SMEs' actions and perceptions and the technical architecture (and requirements) of achieving net zero carbon emissions in the UK.

The authors find that SMEs lack trust and are sceptical about the government's net zero emissions agenda. The authors also find that lack of understanding and perceived benefits, and supply chain complexities (end-to-end emissions) are the key factors hindering SMEs interests in engaging with better carbon emissions management and environmental management system (EMS). Moreover, pressure from external stakeholders, particularly banks and customers, is a strong driver to draw SMEs more effectively with sustainability and environmental impact disclosure.

The sample is limited to 26 SMEs' owners operating in seven industries. Future research could explore the result in other industries. Further research could also investigate how the sustainability reports produced by SMEs are useful for different user groups' decision-making. This study reinforces the social constructionist approach to advance our understanding of SMEs' actions towards carbon emission management and EMS.

This study shows how government policies and SMEs' interests can be aligned to achieve the net zero carbon emissions target.

This is the first study to examine the perceptions and behaviour of SMEs towards the ongoing pursuit of a greener economy in the UK, including the key factors driving their actions and reasoning.

Aviation is not only one of the key contributors to the economy and social structure of the world but it is also an industry whose environmental impacts are being closely monitored. Aircraft efficiency and technological advancements have significantly reduced aviation noise and emissions in recent decades. Nevertheless, as the need for passenger and freight transportation grows, the aviation sector is becoming a primary source of environmental issues and a significant driver of global warming. This chapter focusses on environmentally sustainable aviation with a net-zero emission target. It also highlights sustainable aviation policies and collaborative initiatives in the aviation industry to meet the 2050 net-zero emission goal. While the industry's efforts have increased opportunities recently, the industry has also had to face several challenges to achieve the net-zero aviation target.

This study views Net-Zero as a dynamic capability for decarbonising supply chains (SCs). This study aims to investigate the relationship between three information processing-related capabilities (supply chain visibility [SCV], supply chain integration [SCI] and big data analytics [BDA]) as its antecedents and SC performance as its competitive advantage outcome.

The authors conceptualise a research model grounded in the literature based on dynamic capabilities and information processing views. The study uses a structural equation modelling technique to test the hypotheses’ relationship using the survey data from 311 industrial enterprises.

The results show that SCI and BDA positively and directly influence the Net-Zero capability (NZC). No significant direct impact is found between SCV and NZC. BDA fully mediates SCV and partially mediates SCI in their relationship with NZC. The results also confirm that NZC positively impacts SC performance (SCP).

This study contributes to operations management and SC literature by extending the knowledge about Net-Zero SCs through an empirical investigation. In particular, the study suggests BDA is essential to enhance NZC as SCV alone does not significantly contribute. The study also documents the benefit of NZC on SCP, which can encourage more volunteer actions in the industry.

The recent wave of protests on courts and fields all over the world has brought increased attention to the potential of sport to address social justice. Basketball in particular has been the subject of both celebration and outrage. Building off the theorizing of sport as a contested space, we examine the work of three artists/artist collectives; Abigail Smithson, Maria Molteni and New Craft Artists in Action, and Noah Cohan and John Early of Whereas Hoops, who have all directly engaged with the basketball court as a site filled with cultural meaning and struggle. All three of the respective bodies of work were developed in the past 10 years and emerge from the heightened social and racial tension of the time, as well as the increasingly apparent link between sports, politics, and race within our larger society. Examining the work reveals the importance of the basketball court as a site simultaneously of celebration, play, surveillance, policing, community, history, cultural exchange, and racialization. We explore the potential for artists to engage with and transform sport spaces through an edited group interview, giving the artists the chance to reflect on their practices as well as the limitations of working as an activist and artist in the realm of sports in their own words. Through conversation, the chapter focuses not just on finished pieces of art but also on the process of making the work in the ever familiar and culturally rich environment of the basketball court.

Avoided emissions refer to greenhouse gas emission reductions that are a result of using a product or are emission removals due to a decision or an action. Although there is no uniform standard for calculating avoided emissions, market actors have started referring to avoided emissions as “Scope 4” emissions. By default, making a claim about Scope 4 emissions gives an appearance that this Scope of emissions is a natural extension of the existing and accepted Scope-based emissions accounting framework. The purpose of this study is to explore the implications of this assumed legitimacy.

Via a desktop review and interviews, we analyse extant Scope 4 company reporting, associated accounting methodologies and the practical implications of Scope 4 claims.

Upon examination of Scope 4 emissions and their relationship with Scopes 1, 2 and 3 emissions, we highlight a dynamic and interdependent relationship between quantification, commensuration and standardization in emissions accounting. We find that extant Scope 4 assessments do not fit the established framework for Scope-based emissions accounting. In line with literature on the territorializing nature of accounting, we call for caution about Scope 4 claims that are a distraction from the critical work of reducing absolute emissions.

We examine the implications of assumed alignment and borrowed legitimacy of Scope 4 with Scope-based accounting because Scope 4 is not an actual Scope, but a claim to a Scope. This is as an act of accounting territorialization.