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Purpose – The accounting literature has demonstrated increased concern over issues of sustainability. One of the most critical issues that corporations face at the moment is climate change. This especially concerns companies that are substantial consumers of materials and energy. Corporations have increasingly acknowledged that to address this issue the existing ways of managing business must be changed.

This study examines the challenges posed by measurement of energy efficiency performance in an energy-intensive industry. It covers the challenges encountered with respect to the energy efficiency indicator and its use as a management tool.

Methodology – The case study method was used to conduct the research, which took place in a single firm in an energy-intensive process industry.

Findings – The results indicate that the current energy efficiency indicator, specific energy consumption (SEC), does not meet the criteria for good performance measurement. In particular, the controllability of energy efficiency seems problematic. Another major challenge is target setting. Measurable targets are needed to identify and prioritise areas where consumption and emission can be reduced.

Practical implications – The study provides practical knowledge on what is happening in organisations that pursue sustainable development and in particular, environmental efficiency.

Originality/value – Although the conceptual challenges in energy efficiency measurement are well known in the technical literature, discussions dealing with its management have been few in number. This study is a cross-disciplinary work and combines technical energy efficiency literature and management accounting research on performance management.

Iran’s non-oil export has shown noticeable growth in recent years. The gap between the oil export and non-oil export revenue has closed considerably, partly as a result of decline in the oil revenue, but mainly due to the rise in non-oil export. There are certain interesting developments in Iran’s foreign trade. One is the direction of Iran’s trade and its trading partners that has shifted from the West to the East. Another is the composition of Iran’s non-oil export from primary and agricultural products to more processed goods particularly petrochemical and other industrial products. This chapter explores Iran’s trade policies and strategies. It also focuses on the obstacles and challenges that the country still faces for further expansion of its export.

This chapter provided systematic and comprehensive analysis on trawl fisheries management and conservation measures in the Straits of Malacca. Detailed analysis is conducted on Malaysian fishery management framework particularly domestic country's trawl fishery status, legal structure, input-control strategies, ecosystem protection plan, pollution, law enforcement, and complementary measures that designed to reduce and prevent overfishing in the exclusive economic zone (EEZ) of Malacca Straits. Gaps and challenges found in existing trawl fisheries literature are presented followed by recommendations for improvement in the management and conservation of trawl fisheries.