Search results

Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

Since 2010, the eastern Mediterranean has witnessed a transformative narrative with the discovery of natural gas reserves off the coasts of Cyprus and Israel. This pivotal development has drawn attention to the region, where Egypt, Israel, Cyprus, Turkey, and Greece share maritime borders. The emergence of natural gas has reshaped geopolitical dynamics, and Western countries assume to reduce their reliance on Russia for energy supplies. This chapter explores the magnitude of natural gas discoveries and production in Cyprus and Israel, examining the interconnection of their fields and the ambitious endeavor of laying a 1,900-km underwater pipeline to the Greek island of Crete. Additionally, it highlights the pivotal roles played by key regional actors such as Israel, Turkey, and Egypt in shaping security and energy negotiations. However, Turkey has a significant position in the eastern Mediterranean and the Middle East, but tensions have arisen as neighboring countries seek to limit Turkey’s involvement in regional energy discussions, viewing its policies as a potential threat, thereby exacerbating Turkey’s regional interventions, particularly in Cyprus. Each of these countries in the Middle East is struggling to get more of the cake. Above all, Israel has been a gas importer throughout its history and now dreams of becoming a natural gas exporter to Europe.

Studies showed that construction digitalisation could prevent or mitigate accidents rate on sites. Digitalisation applications may prevent or mitigate building project collapse (BPC) but with some encumbrances, especially in developing countries. There is a paucity of research on digital technologies application to prevent or mitigate BPC in Nigeria. Thus, the research aims to explore the perceived barriers that may hinder digital technologies from preventing or mitigating building collapse and recommend measures to improve technology applications during development.

The study is exploratory because of the unexplored approach. The researchers collected data from knowledgeable participants in digitalisation and building collapse in Nigeria. The research employed a phenomenology approach and analysed collected data via a thematic approach. The study achieved saturation at the 29th interviewee.

Findings show that lax construction digitalisation implementation, absence of regulatory framework, lax policy, unsafe fieldworkers' behaviours, absence of basic infrastructure, government attitude, hesitation to implement and high technology budget, especially in developing countries, are threats to curbing building collapse menace via digitalisation. The study identified technologies relevant to preventing or mitigating building collapse. Also, it proffered measures to prevent or mitigate building collapse via improved digital technology applications during development.

This research contributes to the construction digitalisation literature, especially in developing countries, and investigates the perceived barriers that may hinder digital technologies usage in preventing or mitigating building collapse in Nigeria.

In light of the world’s accelerating march towards a sustainable future, the education for sustainable healthcare must be sufficiently acknowledged in health professions curricula. Early integration of these competences into nursing degree programme emphasizes its importance and applicability. This paper aims to investigate the effectiveness of an educational sustainability intervention in higher education to change nursing students’ attitudes towards sustainability and climate change, and environmental awareness.

A quasi-experimental study was performed with repeated measures between September 2019 and May 2023. Undergraduate students were introduced to sustainability and climate change in the context of healthcare using scenario-based learning and augmented reality over the courses in nursing degree. Participants' attitudes and awareness were collected by online questionnaires.

The educational intervention showed effectiveness in significantly improving attitudes towards climate change and sustainability, and the environmental awareness for changing their clinical practice (p < 0.01). However, students struggled to apply sustainability and address unsustainable practices in healthcare settings.

This study shows an effective model of curricular sustainability that can be implemented in other universities and health disciplines. The findings highlighting the importance of sustainability education in nursing and its potential to drive positive change in healthcare practice and society at large. Embedding key topics aligned with sustainable development goals in the curriculum prepares nursing or health workforce to address planetary health and implement sustainable practices that provide climate-smart care.

This study illustrates the economic and financial dynamics of the sector, analysing the evolution of the main ratios of profitability and financial structure of 1,559 Italian real estate companies divided into the three macro-regions: North, Centre and South, in the period 2011–2020. In this way, it is also possible to verify the responsiveness to the 2020 pandemic crisis.

The analysis uses descriptive statistics tools and the ANOVA method of analysis of variance, supplemented by the Tukey–Kramer test, to identify significant differences between the three Italian macro-regions.

The study shows the increase in profitability after the 2008 crisis, despite its reverberation in the years 2012–2013. The financial structure of companies improved almost everywhere. The pandemic had modest effects on performance.

In the future, other indices should be considered to gain a more comprehensive view. This is a quantitative study based on financial statements data that neglects other important economic and social factors.

Public policies could use this study for better interventions to support the sector. In addition, internal management can compare their company's performance with the industry average to identify possible improvements.

The research analyses an economic field that employs a large number of people, especially when considering the construction and real estate services covered by this analysis.

The study contributes to the literature by providing a quantitative analysis of industry dynamics, with comparative information that can be deduced from financial statements over the years.