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This paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for sustainable development, one of the important Sustainable Development Goals (SDGs), into Jordan’s university accounting education.

We used stakeholder salience theory to inform our study. This study adopted a qualitative research method. The study used semi-structured interviews to collect qualitative, open-ended data that explored the salient stakeholders’ thoughts, beliefs and feelings about their roles in influencing the integration of education for sustainable development into the Jordanian accounting curriculum.

The results indicate that education for sustainable development in accounting is important; however, most Jordanian salient stakeholders indicate their inability to integrate sustainable education into the accounting curriculum due to their lack of power to do so. The findings show that there is currently an inappropriate distribution of power, legitimacy and urgency amongst the salient stakeholders, who indicate that a progressive education solution is required in the critical area of education for sustainable development in accounting. This research indicates that a significant number of salient stakeholders would like the Jordanian government to provide power, legitimacy and urgency to enable accounting educators to become definite stakeholders as this will enable them to integrate sustainable education into the accounting curriculum.

The study is limited to Jordan only. The paper draws attention to the need for an appropriate distribution of power, legitimacy and urgency amongst salient stakeholders in Jordan.

This paper provides evidence that the salient stakeholders in this emerging economy want to make changes in their education system to address climate change concerns, an important SDG, through a better education curriculum for sustainable development in Jordanian universities.

Accounting educators should be given the power to make changes in the accounting curriculum, such as integrating education for sustainable development.

There is an inappropriate distribution of power, legitimacy and urgency amongst the Jordanian salient stakeholders and this imbalance hinders the integration of education for sustainable development into the accounting curriculum.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

The purpose of this study is to get a clearer knowledge of the reasons for, approaches to and challenges associated with integrating sustainable development concerns into pipeline construction projects in New Zealand. To achieve this, this study delves deeply into sustainable construction to understand the reasons behind and incorporate sustainable development trials into their newly established product management and development procedure. As a result, this study looks at identifying key elements of sustainable construction practices and various interpretations of sustainability in the construction industry; offering a strategy for incorporating sustainable construction practices into the pipeline construction project in New Zealand; and benefits and difficulties that the construction industry encounters when implementing sustainable construction. Finally, a framework is developed to help in understanding the issues and potential solutions for integrating sustainable building methods into the pipeline construction project in New Zealand.

This study followed a four-step method (Figure 1), beginning with the identification of the data, continuing with the first screening of the data, determining eligibility and, finally, including the data. This data collection is being done to provide knowledge and direction for further research. Data were collected from various websites on the Web of Science and from Scopus databases. Additionally, data were gathered with the assistance of aggregator databases such as Scopus (scopus.com) and publishing databases such as Elsevier (sciencedirect.com), Inderscience, Taylor and Francis (tandfonline.com), Emerald Insight (emeraldinsight.com) and Google Scholar. These databases have been considered by a number of scholars to be reputable databases.

This research provided a thorough description of the key justifications for sustainable construction. This study demonstrated how the idea worked in practice by reviewing the literature on the relevance and analysis of sustainability in construction. This body of research identified crucial components of sustainable construction techniques and varied interpretations of sustainability in the construction industry. To better grasp the current application considerations in the construction sector, it also offered literature on sustainable construction methods. To determine the most effective strategy to make certain adjustments to the current construction processes, the literature also includes a wide range of sustainability-related topics in both developed and developing country contexts. This study also demonstrated the many perspectives and strategies for sustainable behaviors. Because the purpose of this study was to develop a strategy for implementing sustainable construction in New Zealand, it was of the utmost importance to shed light on the most well-known and prominent sustainable construction applications from across the world. The output of this aim provided the literature on construction practices to acquire insight into the ongoing conversations on sustainable practices and systems in the construction industry. This was done to obtain insight into the existing talks.

This research's contribution to the body of knowledge is demonstrated by the fact that this study has led to a better understanding of sustainable construction practices in the construction industry as well as the identification of the most significant challenges that businesses, organizations, educators and policymakers must face to improve their ability to put these strategies into practice. This research has provided a solid foundation for future research that aims to advance knowledge in this field by providing options for future research to evaluate the influence that the approach has had on enhancing the implementation of sustainable construction. Additionally, this study presents options for future research to evaluate the influence the approach has had on improving the implementation of sustainable construction. The successful completion of the research aim in the more traditional forms of higher education in the built environment can contribute to a better representation of new trends in the practice area associated with expanding and improving the construction industry sustainably.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

While sustainability experts point to interrelated social, economic and environmental goals, students may think about sustainability primarily as natural resources. To prepare students to tackle global challenges to well-being, this paper aims to show that educators need to assess and address students’ shortcomings in considering socioeconomic dimensions.

This study coded essays on the meaning and components of sustainability written by 93 undergraduate and graduate students in environmental policy, business and engineering courses at US and Austrian universities. Then, the study reviewed a teaching strategy using diverse experts, case studies and assignments. Finally, the analysis evaluated students’ final projects proposing sustainability legislation with social, economic and environmental dimensions.

Students usually connect sustainability with limited natural resources affecting current and future generations, but seldom think that sustainability means acting on prominent socioeconomic challenges like poverty, food insecurity, pandemics and violence. Teaching in diverse courses through multidimensional case studies and legislation broadened and deepened students’ understanding and preparedness to act.

Despite experts’ attention to the interconnected Sustainable Development Goals, educators and policymakers need information on whether students associate sustainability with socioeconomic challenges. Open-response questions can reveal gaps in the respondents’ sustainability beliefs. In a wide range of courses, teaching can use diverse experts and multidimensional case studies and legislative assignments.

This study aims to build on a contextualised approach for revealing the particularities of social sustainability indicators on the building scale within the particular context of Jordan, focusing on the buildings of the Dahiyat Al Hussein suburb.

This study relied on a review of the relevant previous research as well as global, regional and local rating tools, followed by working with a diversified participant base comprising experts as well as users through Delphi rounds and analytic hierarchy process-based assessments.

This study resulted in several key indicators that were classified into three main categories: environmental friendliness, comfort and convenience and social blend. It resembled a step on the path towards the standardisation of context-specific social sustainability indicators, an effort that would be further supported by future research addressing other development within Jordan.

The sustainability debate has, for long, acquired the undivided attention of its key stakeholders. With the continuous rise of global attention, the conceptualisation of sustainability has grown more specialised in both function and scale, and sustainable measures have been developed at the macro and micro levels. With the further spread of the concept, recognition of its contextual differences between various countries became more vivid, where the social dimension attains particular importance.

This study aims to analyse the self-perception of future secondary school teachers (FTs) of biology about their education for sustainable development (ESD) competencies and evaluate the competence profile they develop in their educational proposals.

A mixed methodological approach was used to analyse 162 FTs’ ESD action competencies as proposed by UNECE. Firstly, a six-point Likert-type scale questionnaire is used to explore their self-perception of the level of acquisition of these competencies. Then, a rubric is applied to analyse the competence profile when designing educational proposals to address socio-environmental issues related to consumption and waste generation. Besides descriptive analysis, inferential statistics were used to assess the significance of the differences detected between the competencies.

FTs self-perceive a partial acquisition of ESD action competencies, in line with their competence profile. Where they recognise and show significant difficulties is in assessing learning outcomes in terms of changes and achievements. Similarly, their best perception and competence profile is achieved in the approach to contextualised situations in the students’ lives. There are also some discrepancies between their perception and their profile. In particular, FTs regard themselves as very competent in considering different dimensions and perspectives of the issues, but this is precisely where they reveal a lower competence profile.

This study applies a fully replicable rubric for the assessment of teachers’ ESD competencies when designing proposals to address socio-environmental issues. This assessment allows one to approach the sustainability competencies that they will promote in their classrooms.

This study aims to the perceptions of the administration of Greek universities on sustainable development and the role of the administration in the implementation of corresponding practices. Specifically, it examines management’s perception and contribution to sustainable development and assesses the sustainability initiatives taking place in universities and the factors that influence their implementation. The obstacles and motivations in the implementation of these actions are also investigated.

For the empirical analysis, a survey was conducted during the period March–June 2022, addressing questionnaires to 12 rectors or vice rectors dealing with the sustainability of the respective 12 Greek universities. Secondary data about their sustainability practices were also collected from the institutions’ official Web pages.

The results show that management’s perception of sustainable development mainly concerns the conservation of resources for future generations and the balancing of the economy. Moreover, the findings indicate that universities play a significant role in achieving sustainability by contributing to the educational process, conducting research and serving as a model of sustainability for both the educational community and society as a whole. Financial and institutional barriers are characterized as the most important obstacles for adopting sustainability practices. The most popular motives to promote sustainability issues are financial support of universities, in addition to the governmental support of the leadership and, in particular, of the rectorate authorities.

To the best of the authors’ knowledge, this study is the first conducted among the Greek universities that focuses on administration’s viewpoint and contributes to the international dialogue on the implementation of sustainability by higher education institutions. The results provide preliminary evidence of top management responses to endorse sustainability activities at the higher education institutes in the broader area of Eastern Europe.

To be able to achieve the uptake and usage of green buildings requires various actors within the construction value chain to be engaged. Despite its global uptake, green building construction is still at its nascent stage in Ghana. Most studies in sub-Saharan Africa point to the lack of knowledge as one of the mitigating factors against its development. However, there is a dearth of studies assessing the level of knowledge of stakeholders. The terms “knowledge” and “awareness” of green building construction are often used interchangeably in the Ghanaian Construction Industry (GCI). This study seeks to unearth the level of knowledge of stakeholders on green building construction through a comparative analysis of construction professionals and demand-side operators.

A structured questionnaire was issued to professionals in the various recognised bodies in the construction industry and public and private institutions in Ghana. Frequency, Kolmogorov–Smirnov test, median statistics and Mann–Whitney U-Test were used to rank and analyse the level of knowledge of stakeholders.

Construction professionals were more aware of green building construction than the demand-side operators. It was further identified that only a few of these stakeholders had hands-on experience as the majority of them have gained their awareness through research studies. Based on the findings of the study, it was revealed that the concept of green building construction is more abstract to stakeholders than practical despite their positive attitude towards its adoption.

Contextually, the study has aided in showing the level of knowledge of stakeholders on green building construction. The findings of the study aside from it aiding policymakers have also helped in identifying the perceptions and attitudes of stakeholders, their strengths and weakness in green building construction. It is recommended that due to the differences in socio-political structures and construction methods, a clear definition of green building based on the availability of resources in the GCI will encourage its adoption.

The study used two stakeholder groupings in the GCI as the unit of analysis. This enabled insightful discoveries into the knowledge-attitude gap of Ghanaian stakeholders that are driving the adoption of green building.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.