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The purpose of this paper is to establish the feasibility and benefits of forming a cross‐industry corporate sustainability association, Corporate 21, comprised of leading reputable corporations around the world.

Such an association would require an even reporting structure and a formal sustainability agenda – Corporate Agenda 21. In determining the latter, this paper drew initiatives from 12 current cross‐industry corporate social responsibility (CSR) reports; inclusion is based on repeated findings and potential global application of initiative.

It is debated that such an association would serve to further strengthen the role of business in the modern sustainability and CSR movement, insofar as it would offer increased cross‐industry collaboration through a collective plan of action in the field.

The paper would benefit from a broader range of CSR report analysis, including all reports from leading corporations in fields of CSR, sustainability and innovation. A subsequent study should also develop a benchmarking system for all Corporate Agenda 21 initiatives.

A unified sustainability blueprint and shared cross‐industry CSR collaboration would provide the most beneficial plan of action for business by working: first, reverse the image “corporate” has globally; second, offer money‐saving solutions and healthy profit attainment at the heart of its programs; third, allow companies to supersede inevitable governmentally imposed environmental and social regulations; fourth, create inter‐company synergy through effective global intent; provide member corporations with a competitive market advantage; and finally, foster an innovative business environment.

Such an association would provide a new forum from which business would have increased understanding and greater leverage in social and environmental responsibility and innovation.

The United Nations action plan on sustainable development, called Agenda 21, is applied as a new framework to strategic management of libraries and information services is described in this chapter. Strategic management with Agenda 21 involves adapting the library to its social and ecological environment. It affects the entire organization including institutional and individual strategies. Key issues are ecology, social responsibility, accountability and ethics. The chapter is not about climate change, but is about goal definition and resource allocation. The message is that library management should contribute to the sustainable development of society on a local level, in addition to its particular cultural or scientific objectives. The global approach of Agenda 21 helps to evaluate library performance as a system, against criteria derived from the action plan, and to develop sustainable scenarios integrating social and ecological impact. Also, following the Agenda 21 philosophy, no performance level such as service quality, information technology, financial balance or carbon footprint should be evaluated unrelated to the other levels. In the new societal context, social, economic and ecological aspects are inter-connected. The author’s conviction is that the traditional cultural and scientific functions of libraries cannot be isolated from this environment, and that strategic library management must integrate sustainable development, not as a marginal element, but at the heart of analysis and decision-making.

The paper aims to draw on recommendations of Agenda 21 and communitarian theory to examine collaboration between local district community and local authorities to formulate strategies for the sustainable development of the Taupo district.

The paper adopts an interpretative methodology based on philosophical hermeneutic to understand collaboration between local community and local authorities in the Taupo district. Empirical data for this interpretive study comprise public documents, interview transcripts and minutes of meetings attended by the researchers. The paper begins interpretation of empirical data with pre‐understanding of communitarian theory and Agenda 21.

The findings indicate that historical and political factors and diversity of interests in the community affect processes and outcomes of collaboration. Local authorities play a crucial role in bringing together various groups in the Taupo community which are segregated by diversity of interests, especially between Maori and non‐Maori community groups. Without local authority facilitation, the Taupo community may remain segregated; inhibited by lack of information; and not having the opportunity to participate in sustainable development. Community participation in the Taupo district is at an infancy stage and collaboration intended to empower communities may result in local authorities recentralising their positions.

The paper integrates theory and practice and provides valuable insights for statutory agencies seeking to implement the recommendations of Agenda 21 regarding community participation in sustainable development.

The purpose of this paper is the comparison of Local Agenda 21 – sustainability plan implementation and research activity between Europe, North America and India.

Intensive literature and web search for European, North American and Indian Local Agenda 21 sustainability planning and implementation status.

Close to 6,000 sustainability plans have been prepared for European communities versus about 100 for North American communities. A total of 20 Indian cities have started sustainability planning efforts. There is an extensive support network for European communities and much less so or North American and Indian communities. Most sustainability/biodiversity/urban ecosystems research is ongoing in Europe and North America and there is a beginning surge of activity in India.

Knowledge of Local Agenda 21 implementation status between these three regions can hopefully spur more activity in North America and India. Comparisons of applicable planning innovations and approaches could be useful.

There has not been a comparison of Local Agenda 21 implementation that compares Europe, North America and India. There have been some reviews respective to each region.

This paper aims to provide a conceptual framework to analyse whether the global concept of sustainable city, generally produced as a goal in the cities of the global North, will be equally suitable in the cities of the global South or not.

Research has been based on a review of the literature, which has been collected from books, journals, reports and soft‐materials of the internet. A simple descriptive analytical approach is followed to examine the argument. The paper argues that a sustainable city should not be a goal, but a principle of effective service provisions based on social equity and justice.

Despite the main premise that a sustainable city is to achieve environmental, social and economic sustainability, the concept is widely criticised due to its disputable application in the cities of the South. The paper suggests that the sustainable city discourse does not include the main problems of the cities in the global South, even though, as a goal, it is efficient and effective in the developed countries of the global North. Thus, the paper concludes that a goal‐based sustainable city discourse of the global North will be misleading and inappropriate for the sustainable urban development in the cities of the global South.

Despite the widespread application of the sustainable city concept in developing countries, cities are facing numerous social, economic and environmental problems. Realising this fact, it is imperative to investigate the root‐causes of the problems. In line with this thinking, the paper offers a conceptual framework to analyse urban development policies in the cities of the global South.

Identification of the users and uses for environmental accounting information are not well researched in developing countries. Development of an environmental accounting system at the national level has, since the Rio Conference and Agenda 21 in 1992, become a requirement for ‘environmentally responsible’ countries. This paper addresses users and uses of environmental accounting information in the context of sustainable development processes in the Philippines. The Philippines is a developing country which was already developing an environmental accounting system before the Rio initiative. Since Rio, it has continued to develop its existing system while, at the same time, exploring, in parallel, the infrastructure for a new system supported by the United Nations. Following a brief examination and comparison of the two systems, it is concluded that the time is right for moving the emphasis away from policy making uses and towards the needs of other stakeholders, if transparency about stewardship of natural resources is to be encouraged. Over time, action to integrate the two systems must occur if there is to be an efficient and effective institutionalising process which will provide lessons for environmental accounting by other developing countries.

This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework.

Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items.

Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites.

The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional isomorphism as a valid theoretical framework within this context. Based on there being no mandatory requirement for local authorities to produce annual reports, one limitation is that this paper assumes that the web sites of local authorities are the primary medium for communicating sustainability information.

One of the most significant practical implications relates to LA 21 which has a significant impact on sustainability disclosure on Malaysian local council web sites. With 113 countries in total implementing LA 21 to some degree (ICLEI), Malaysia's recognition as a key (developing country) player in advancing sustainable development should be acknowledged.

With an apparent lack of web site sustainability reporting research in developing country public sector organisations, this study is unique in that it appears to be the first research conducted in Malaysia analysing sustainability web site reporting using a disclosure index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability reporting in local authorities.

Aims to describe how the concept of sustainable development, with a focus on the ecological dimension, can be applied practically in an institution for higher education and research. The institution used as an example is Mälardalen University in Västerås, Sweden. Encompasses literature studies and conclusions from practical experience in implementing and maintaining the environmental management system at Mälardalen University. Begins with a review of the concept of sustainable development based on the report “Our common future”, presented by the Commission on Environment and Development in 1987. Then briefly summarises “Agenda 21”, the document from the Rio conference in 1992. Then describes the sector principle, which has been adopted in Sweden by its Riksdag (the Swedish parliament) and government. Then reviews European, regional, and national strategies for a sustainable development within the bounds of higher education and research, followed by a report of the University's work to translate these strategies into practice. The report describes the University's work to integrate the environmental management system within the bounds of training and research and daily operations.

The purpose of this research is to evaluate and better understand the Chief Financial Officers' (CFOs) role in sustainability reporting of New Zealand's (NZ) publicly listed companies.

The research uses a questionnaire sent to the CFOs of 88 of New Zealand's largest listed companies; the CFOs were telephoned beforehand and introduced to the nature of the research and asked if they would participate. A total of 33 fully completed responses were returned.

CFOs expressed their agreement with the adoption of sustainable development as they believed there were benefits to be made for their firms; the survey identified reputation enhancement and good corporate governance as the two main benefits. However they were reluctant to have their firms' information scrutinised by stakeholders. They believed that stakeholders are largely unaware of the difficulties of adopting sustainable development practices, and furthermore, stakeholders have unrealistic expectations of what their firms could achieve by adopting sustainable development. CFOs did not believe that sustainable development would cut costs and improve their profits – rather they believed that sustainable development adoption was very inconvenient as it is costly. Thus the influence for firms to adopt sustainable development practices is driven largely by non‐financial factors rather than any economic gains. This corroborates earlier findings.

The research utilises primary data collected in 2008. A useable response rate of 38 per cent was achieved. The research is restricted to New Zealand listed companies.

In gaining a deeper appreciation of where CFOs gain their understanding of sustainable development issues, and how they participate in the discourse around sustainable development, we are potentially better able to provide information to this key group of people.

Very little research has been undertaken into how CFOs gain their knowledge about sustainability reporting nor about their views on the subject. This research attempts to fill this gap and opens the way for similar work to be undertaken overseas.

We are living in times of unprecedented global change and upheaval and over the next ten to 20 years governments, organisations and individuals will face increasing difficulties in an environment of growing complexity, heightened uncertainty and a quickening pace of change. The concept of sustainable development implies the reconciliation of long‐term socio‐economic development, environmental protection and quality of life; essentially it is concerned with the future. Unfortunately, the potential for linking “futures thinking” to debates about sustainable development at local and regional government levels is relatively undeveloped, particularly in Ireland. Responding to this challenge, The Futures Academy at Dublin Institute of Technology, Ireland, was established in January 2003 to provide both a research and consultancy forum for future‐proofing policies and strategies using the “prospective through scenarios” methodology. This paper describes the evolution of sustainable development in Ireland and the generic field of futures thinking, with particular focus on the prospective process which may assist key local policy makers and stakeholders move towards sustainable development for future generations in Ireland.