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The purpose of this paper is to establish whether all the dimensions of regulatory compliance matter for environmental sustainability practices of manufacturing small and medium entrepreneurial ventures (SMEVs) using evidence from Uganda.

This study is cross-sectional and correlational. Data was collected through a questionnaire survey of 106 manufacturing SMEVs. Data was analyzed using Statistical Package for Social Sciences (SPSS) version 23.

The results indicate that controls, legitimacy and deterrence do matter for environmental sustainability practices of the manufacturing SMEVs in Uganda, unlike social norms and values.

This study fosters the understanding of environmental sustainability practices, as it provides insights on whether all the dimensions of regulatory compliance do matter for environmental sustainability practices of manufacturing SMEVs in Uganda.

The purpose of this study is to contribute to the research related to “the interplay between accounting and the state, politics, and local authorities in the broad government and administration of food for sustainability of populations” (Sargiacomo et al., 2016). Considering contemporary examples and investigating the genealogy of an 18th-century reform of fishery management (the New Plan), the authors explore the role played by accounting and calculative practices when local authorities intervene using forms of discipline based on control systems that acted on commons (fish), people and space.

This paper is historically grounded on archival research on a fish provisioning case during the 18th century in Ancona, an Italian town on the Adriatic coast. The investigation adopts an approach focussed on the use of disciplinary methods in the terms highlighted by Foucault. This perspective offers a lens capable of revealing the key role of accounting in a period when discipline became “general formulas of domination” (Foucault, 1977) and the Papal States were looking for food provisioning solutions (Foucault, 2007). The study highlights similarities with contemporary fishery management.

The paper shows that governability of fishery in a commons' logic is not limited by the properties of the good, but rather “it is achieved through the objects and instruments that are deployed to make it possible” (Johnsen, 2014, p. 429). It reveals forms assumed by economic calculation in different eras and their contribution in the art of governing realised by the state (Hoskin and Macve, 2016). The study unveils how accounting effectively operates using “naming and counting” activities (Ezzamel and Hoskin, 2002) based on a system of documents and accounting registers; these have a pivotal role in redefining fishery management and in keeping goods (fish) and people (fishermen) under control. The investigation also highlights the importance of properly quantifying data in fishery management, confirming the literature on the topic (Beddington et al., 2007, p. 1713). In contemporary situations, data refer to quantifying the fish stock in the sea and the consequent estimation of fish catch. In the historical investigation, although environmental protection was not an issue, quantification refers to the fish that entered the town of Ancona, whose estimation was the result of a new calculative approach adopted by local authorities facing fish needs. In addition, it offers early evidence of organised and rational-based control mechanisms that were the result of Enlightened ideas emerging in the Papal States context.

Despite the fact that fish represent a fundamental good for governments to act on in response to a population's needs, there has been no attention paid to how governmental authorities have used disciplinary mechanisms to intervene in fishery management or the role played by accounting. This study's novelty is its investigation of fishery, using Foucauldian disciplinary methods to understand accounting's contribution in fishery governance. In addition, this investigation permits to unveil the role of accounting to support one of the main principles of the governance of commons that is represented by the congruence between rules and local conditions (Fennell, 2011, p. 11; Ostrom, 1990, p. 92).

This article sets out to show how principles and questions about method that underlie a way of interpreting the discipline of conservation and restoration can find results in research and studies, aiming at achieving even conscious reuse process. The occasion is the very recent research performed on the former Church of Saints Gerolamo and Francesco Saverio in Genoa, Italy, the Jesuit church annexed to the 17th-century College of the order. It is a small Baroque jewel in the heart of the ancient city, former University Library and actually abandoned, forgotten for years, inaccessible and awaiting a new use.

The two-year work carried out on the monumental building was conducted according to a study and research methodology developed and refined over the years within the activities of the School of Specialisation in Architectural Heritage and Landscape of the University of Genoa. It is a multidisciplinary and rigorous approach, which aims to train high-level professionals, up-to-date and aware of the multiple problems that interventions on existing buildings, especially of a monumental nature, involve.

The biennal study has been carried out within the activities of the Post-Graduate Programme in Architectural Heritage and Landscape of the University of Genoa. The work methodology faces the challenges of the contemporary complexity, raised by the progressive broadening of the concept of cultural “heritage” and by the problems of its conservation, its active safeguard and its reuse: safety in respect of seismic risk, fire and hydro geological instability, universal accessibility – cognitive, physical and alternative – resource efficiency, comfort and savings in energy consumption, sustainability, communication and involvement of local communities and stakeholders.

The goals of the work were the following: understanding of the architectural heritage, through the correlated study of its geometries, elements and construction materials, surfaces, structures, spaces and functions; understanding of the transformations that the building has undergone over time, relating the results of historical reconstructions from indirect sources and those of direct archaeological analysis; assessment of the state of conservation of the building recognising phenomena of deterioration, damage, faults and deficits that affect materials, construction elements, systems and structures; identification of the causes and extent of damage, faults and deficits, assessing the vulnerability and level of exposure of the asset to the aggression of environmental factors and related risks; evaluation of the compatibility between the characteristics of the available spaces, the primary needs of conservation, the instance of regeneration and possible new uses; the definition of criteria and guidelines for establishing the planning of conservation, restoration and redevelopment interventions.

The paper will present the case study of preventive and planned conservation applied to the Royal Villa and Park of Monza, which is one of the pilot projects within the general framework of Monza and Brianza Cultural District. Starting from an in-depth analysis of the Royal Villa, which represents a recent conservation and valorisation intervention developed by both public and private subjects, the purpose of this paper is to define an operative model for the management of complex properties, at communicating good practices for the maintenance of the built heritage and at identifying the priorities for the interventions.

The research project foresaw a first collection of data and information related to the previous conservation activities executed upon the case study, the design of a conservation plan in all its parts (technical handbook, conservation programme, economic budget, user handbook) through an information system dedicated to the conservation of built cultural heritage, and its fulfilment. In the meantime, a context analysis of the Royal Villa and Park of Monza was developed, with a specific attention to the diversified historical buildings located in the park.

The action research carried out has been evaluated in the framework of upstream perspective theories. This enabled to highlight the importance of an integrated approach; of the need of sharing the collection of data in order to set up evidence-based policies; and of the need to enhance the skills of involved professionals and decision makers.

A progress in protection measures, the understanding of conservation and valorisation as preventive activities, effectiveness of private business models for maintenance, dissemination of good practices, and creation of a network of local stakeholders.

The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.

The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.

Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.

The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.

An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.

The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.

This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.

Purpose – The purpose of this paper is to know the types of mangrove and the status of the conservation of mangrove ecosystems in the area of Krueng Reuleng River, Leupung, Aceh Besar Regency.

Design/Methodology/Approach – Data collection on mangroves was retrieved using a Quadrat Sampling Method, the acquisition of information about the status of conservation of mangrove ecosystems was done using the interview method.

Findings – The results showed that there are four types of mangroves, and mangrove ecosystem conservation efforts have not been made by the people of Leupung. The conclusions of this study are as follows: the types of mangroves found in the area of Krueng Reuleng River are Nypa fruticans, Sonneratia alba, Acrostichum aureum, and Thespesia populnea. Conservation measures have not been undertaken to preserve the mangrove ecosystem in the area of Krueng Reuleng River.

Research Limitations/Implications – The location can be used as a site of practical research on the type of mangroves in the Krueng Reuleng River area for students studying biology.

Originality/Value – In addition to upgrading the data on the types of mangroves, this paper could be a reference for any relevant field.

This study investigated how organizations can maintain their supply chain (SC) resilience in situations where high-impact shocks cannot be absorbed and what capabilities are needed. The article is an empirical exploration of a socio-ecological view of resilience in the SC context.

The case under study in this article is that of Médecins sans Frontières (MSF) and MSF's reconfiguration of its supply management processes in response to the supply shocks during the coronavirus disease 2019 (COVID-19) pandemic. In total, 503 internal documents and ERP extractions from six databases from late 2019 to September 2020, 43 semi-structured interviews and a 3-round policy Delphi process were used to investigate this phenomenon.

The authors' results show that throughout the pandemic, MSF adapted its procurement and supply processes to cope with supply shortages at both the international and local levels of the SC. This was possible due to the organization's capacity to use its exploitation and exploration capabilities of the organization at the same time.

This research is based on the single in-depth case study of a medical aid organization. Further research should investigate this phenomenon in commercial companies with similar or different organizational structures.

This study constitutes a first attempt to empirically demonstrate that the four phases of the adaptive cycle put forth in the panarchy theory constitute a suitable representation of the reconfigurations that SCs follow in response to a high-impact shock. The study also adds to the growing body of knowledge on resilience by including ambidexterity as a mechanism to achieve resilience.

This study aims to investigate how a policy framework can be applied in the use of artificial intelligence (AI) for the management of records at the Council for Scientific and Industrial Research (CSIR) in South Africa. A policy and legal framework enables the records divisions to protect, administer and make their records available in a safe and professional way. Policies play a crucial role in ensuring that records are properly managed.

Convergent mixed-methods research was conducted, and data were collected using interviews and questionnaires. Data were analysed thematically and statistically and presented in tables and figures.

The study reveals that the policy framework should also include the application of AI for the management of records. Therefore, this study further concludes that the CSIR should review their policy framework to ensure the application of AI for the management of records is accommodated.

The study proposed a framework to guide the application of the policy framework in using AI for the management of records at CSIR. It is hoped that the proposed framework will serve as a guideline for the implementation of a policy framework in the utilisation of AI in the archives and records management sector.

Voluntary Partnership Agreement (VPA) offers a framework for open and participatory forest management for forest actors, particularly communities fringing forest reserves. This paper aimed to determine the factors influencing the participation of local communities in the implementation and monitoring of Forest Law Enforcement, Governance and Trade-Voluntary Partnership Agreement (FLEGT-VPA) activities.

The study was conducted in three communities in Goaso Forest District in the Ahafo Region of Ghana. Based on a cross-sectional design, 105 (n = 105) community members were interviewed using a semi-structured questionnaire. Logistic regression analysis was performed to identify socio-demographic and cultural factors that influence people's participation in FLEGT-VPA activities. Friedman and Wilcoxon signed-rank tests were conducted to analyse the influence of the environmental role of the forest and participation in FLEGT-VPA activities.

The study found a significant association between the leadership status of respondents' local customs/taboo days and participation in both implementation and monitoring activities. At the same time, a significant association was found between respondents' participation in previous training programs and FLEGT-VPA monitoring activities. The environmental role of the forest was also found to have a significant association with respondents' participation in FLEGT-VPA activities.

Studies on the factors that influence the participation of forest fringe communities in Ghana in implementing and monitoring FLEGT-VPA activities are non-existent or scarce. This study identified significant socio-demographic and environmental factors contributing to participatory forest conservation modules such as FLEGT-VPA which will guide future forest conservation initiatives that are inclusive of stakeholders’ interests/concerns.

In a state capitalist country such as China, an important influence on company reporting is the government, which can influence company decision-making. The nature and impact of how the Chinese government uses its symbolic power to promote corporate environmental reporting (CER) have been under-studied, and therefore, this paper aims to address this gap in the literature by investigating the various strategies the Chinese government uses to influence CER and how political ideology plays a key role.

This study uses discourse analysis to examine the annual reports and corporate social responsibility (CSR) reports from seven Chinese companies between 2007 and 2011. And the data analysis presented is informed by Bourdieu's conceptualisation of symbolic power.

The Chinese government, through exercising the symbolic power, manages to build consensus, so that the Chinese government's political ideology becomes the habitus which is deeply embedded in the companies' perception of practices. In China, the government dominates the field and owns the economic capital. In order to accumulate symbolic capital, companies must adhere to political ideology, which helps them maintain and improve their social position and ultimately reward them with more economic capital. The findings show that the CER provided by Chinese companies is a symbolic product of this process.

The paper provides contributions around the themes of symbolic power wielded by the government that influence not only state-owned enterprises (SOEs) but also firms in the private sector. This paper also provides an important contribution to understanding, in the context of a strong ideologically based political system (such as China), how political ideology influences companies' decision-making in the field of CER.