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The main objective of this research is to present a theoretical review of social inclusion and social leverage in the Anthropocene era.

To fulfil this objective, four fundamental and complementary approaches are taken into account: (1) the theory of increasing capacities and increasing opportunities as essential aspects of Amartya Sen's theory of human development; (2) the perspective and factors of the current globalization process; (3) Douglass North's neo-institutionalist approach to social and political conditions and (4) the foundations of Jürgen Habermas's theory of legitimacy.

These considerations make possible a perspective that goes beyond the strictly economic elements, to complement the point of view with other aspects, including those of public policy analysis as part of the current era of global change known as Anthropocene.

The study is limited to a theoretical review of social inclusion and social leverage essentially taking into account the perspectives of Amartya Sen, Douglass North and Jürgen Habermas.

Social leverage mechanisms can be efficient means to achieve conditions of sustained and inclusive improvements in the conditions of social interrelations. In this way, it is possible to shape dynamics of economic and social development, based on productive efficiency, social equity and ecological sustainability.

The fundamental contribution explained by this study consists in establishing that social leverage is essential in order to achieve three goals inherent to economic and social development.

Based on its methodology and academic vision, the paper is completely original.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2022-0086

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.

In The Great Derangement, the Indian writer Amitav Ghosh examines the present inability to understand and represent the scale and violence of the environmental crisis. The book is a passionate awakening call for collective action to drive change, with Ghosh clearly identifying the limits of the present framework of values, which inhibits politicians, industrialists and economists from moving towards a truly sustainable civilization. In the Anthropocene, non-human and post-human factors are raising questions about the concept of a silent Nature that can be domesticated for human advantage and the perspective of continuous progress – both of which have dominated the modern age. Nevertheless, the detailed scientific analysis of the violation of the planet’s limited capacities continues to be refuted, triggering irrational, short-term utilitarian behaviours which are preventing the fundamental changes required for the transition to sustainable development. Artists, philosophers and writers can play an invaluable role in reframing our ways of thinking, filling the gap between scientific knowledge and emotional perception. Pioneering artistic experiments are appearing all over the world, from both well-established and emerging artists, and through collective processes, and this cultural movement is setting the scene for a new wave of eco-entrepreneurs driven by the altruistic mission of saving the planet. As has happened in many previous crises, it is again in the hands of artists to redefine how we perceive ourselves and so to support the emergence of new ideas, new learning, and finally to shape society and the economy around a renewed sense of the future for humankind on Earth.

This paper aims to analyze a decolonized peace with gender perspective. Liberal democracies had consolidated on conquest, slavery, racism, sexism, colonialism, raw material extraction and female exploitation. Additional burdens came from neoliberal globalization with the massive burning of fossil oil, changing the Earth's history from the Holocene toward the Anthropocene. Multiple nexus between the human and environmental system requires an epistemology from the Global South. The paper explores alternative peace paradigms enabling poor and exploited people to overcome the destructive outcomes of patriarchal violence and extractivism. Regionally and locally, they are experimenting with just, safe, equal and sustainable alternatives of free societies.

The nexus approach focuses on system efficiency, internal and external feedbacks and allows decision-making processes with stronger cross-sectoral coordination and multi-level governance. It includes the understanding of the policy agenda and the political actors at different levels, explaining the discrimination of gender from local to global. The analysis establishes complex relations between theory and political actions, due that all actions are inherently mediated by gender. A key focus is a relationship and the outcomes of policies, where communication and collaboration at the local level grant efficient peaceful resource management with gender equity.

An engendered-sustainable peace approach is culturally decentralized and may offer alternatives to the ongoing destruction process of neoliberal corporatism and violence. Drastic systemic change requires massive changes from bottom-up and top-down before 2030–2050. Global solidarity among all excluded people, especially women and girls, promotes from childhood an engendered-sustainable peace-building process, where positive feedbacks may reduce the tipping points on Earth and among humankind. Engendered-sustainable peace can mitigate the upcoming conflicts and catastrophes, limiting the negative feedbacks from abusive, selfish and destructive corporations. A greater self-regulating sustainable system with a HUGE-security could promote a decolonized, engendered and sustainable peace for everybody.

The interconnected risks are cascading across different domains, where systemic challenges have intensified conflicts and violence, due to uncertainty, instability and fragility. Cascading effects not only demand prevention for sudden disruptions (hurricanes, floods) but also for slow-ongoing processes (drought, sea-level rise, lack of water availability, etc.), which are equally or more disruptive. Women suffer differently from disasters and are prone to greater impacts on their life and livelihood. An engendered peace is limited by the deep engrained patriarchal system. Only a culture of peace with gender recognition may grant future peace and also the sustainable care of ecosystems.

The Global South is exploring alternative ways to overcome the present violent and destructive globalization by promoting deep engrained indigenous values of Aymaras’ living well, the shell model of commanding by obeying of the Zapatistas or Bhutan’s Happiness Index. Globally, critical women and men are promoting subsistence agriculture, solidarity or gift economy, where local efforts are restoring the equilibrium between humans and nature. An engendered-sustainable peace is limiting the destructive impacts of the Anthropocene, climate change and ongoing pandemics.

An engendered-sustainable peace is culturally decentralized and offers alternatives to the ongoing destruction process of neoliberal corporatism, climate change and violence. The text explores how to overcome the present hybrid warfare with alternative HUGE security and peace from the bottom-up. Regional reinforcement of food security, safe water management, local jobs and a concordian economy for the most vulnerable may change the present exploitation of nature and humankind. Growing solidarity with people affected by disasters is empowering women and girls and dismantling from the bottom-up, the dominant structures of violence and exploitation.

The military-industrial-scientific corporate complex and the exploitation of women, men and natural resources, based on patriarchy, has produced climate change, poverty and global pandemics with millions of unnecessary deaths and suffering. A doughnut engendered peace looking from the outside and inside of the system of globalization and environmental destruction proposes to overcome the growth addiction by a growth agnostic society. Engendered peace explores alternative and sustainable values that go beyond the dominant technological changes. It includes a culturally, politically and institutionally ingrained model where everybody is a participant, reinforcing an engendered-sustainable peace and security for everybody.

Specific examples or brief case-histories in different fields or disciplines illustrate the inventive process from conception to realization.

The authors examine predictions made in 2007 by “China experts” about what the Chinese business environment would look like in 2017. Their predictions were accurate in respect of around two-thirds of the issues they were asked to consider. The authors focus on the one-third of issues about which they were wide of the mark and examine the likely reasons.

The newly named Anthropocene is a time of increasing conception, research, design, development, evaluation and exploitation of new artifacts and services. Objectivity: careful problem-analysis assures the authors’ understanding of innovating pathways.

Trial-and-error methods may be disorderly, log-type research records are not kept, accidents not considered relevant.

Examples cited are transdisciplinary, often requiring inputs from other economic or cultural sectors. These complexities should be of incalculable value to innovators with single-field backgrounds.

Responding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.

The authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.

Rewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.

The authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.

This paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene’s human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature.

This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature.

The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting.

We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting.

Biodiversity loss now ranks as one of the most significant global drivers of environmental change. In an increasingly urbanized world, there is enormous potential to address this problem through conservation, restoration, and creation of new urban ecosystems. This chapter explores how nature-based solutions (NBS) can contribute to addressing the urgent problem of biodiversity loss in a way that goes beyond just greening gray environments. It then explores the alignment (and misalignment) between the ways in which NBS is framed as a nature conservation tool globally and the ways in which biodiversity is considered in urban approaches to NBS. Finally, the chapter explores the ways in which NBS might become an essential part of the solution to biodiversity and ecosystem decline. It discusses how NBS can be effectively leveraged to address the biodiversity crisis in urban areas, through conservation, restoration, and efforts to create thriving places for both people and nature. Although the concept of NBS in urban areas is fairly divorced from its nature conservation origins, reconnecting with those ecological roots is important for creating biodiverse, resilient cities. In so doing, NBS could offer a unified concept for environmental management in urban areas that integrates the ecological benefits of nature conservation with an innovative focus on confronting major societal challenges. Though this is a demanding task, it could provide a fit-for-purpose approach for conserving biodiversity and supporting functional ecosystems in the Anthropocene.