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1 – 10 of over 11000Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
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Chinwoke Clara Ifeanyi-Obi, Fadlullah Olayiwola Issa, Sidiqat Aderinoye-Abdulwahab, Adefunke Fadilat O. Ayinde, Ogechi Jubilant Umeh and Emmanuel Bamidele Tologbonse
This study aims to explore possible ways to promote uptake and integration of climate-smart agriculture (CSA)-Technologies, Innovations and Management Practices (TIMPS) into…
Abstract
Purpose
This study aims to explore possible ways to promote uptake and integration of climate-smart agriculture (CSA)-Technologies, Innovations and Management Practices (TIMPS) into policy and practice in Nigeria through the development of actionable roadmaps to facilitate the process.
Design/methodology/approach
Two hundred and fifty-two stakeholders for the policy discourse and survey were purposively drawn from both government and private agencies, NGOs and community-based associations from the six geo-political zones of the country. Data collection was done using a mixed method comprising questionnaire administration, in-depth interviews and panel discussion. Data collected was summarised using descriptive statistics.
Findings
The major findings were lack of existing policies on CSA, lack of farmers’ awareness of CSA-TIMPs, neglect of extension programmes that can help to enlighten farmers on the importance of CSA and insufficient extension personnel to cater for farmers’ needs. Challenges to CSA-TIMPs uptake in Nigeria were: insufficient funding and support by government in programme planning and implementation, policy inconsistencies and poor farmers’ attitude and resistance to change.
Practical implications
This research will facilitate CSA uptake and integration through the provision of data for informed decision and action by the responsible agencies.
Originality/value
Suggested actionable roadmaps across the zones were robust awareness campaign and advocacy on uptake of CSA-TIMPs through e-extension, community TV/radio in local dialects; revitalisation of policy programmes such as monthly meetings should be reintroduced and creation of CSA Departments/Stations in each state; increased budget allocation to a minimum of 10% for agriculture, revitalisation of Researchers-Extension Agents-Farmers Linkage, employment of qualified extension agents and retraining of extension agents.
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Maria Spante, Anita Varga and Linnéa Carlsson
This study aims to depict how a change laboratory (CL) promotes sustainable professional practice at the workplace to tackle unequal access to educational success.
Abstract
Purpose
This study aims to depict how a change laboratory (CL) promotes sustainable professional practice at the workplace to tackle unequal access to educational success.
Design/methodology/approach
The empirical findings are from a CL focusing on school professionals’ agency and a follow-up study one year after the CL.
Findings
The study shows how the staff gained insight that professional agency is a collective and relational practice. Furthermore, the staff explored how to make a difference with viable means to create new workplace models for students’ success despite experiencing a conundrum.
Research limitations/implications
This study examined participants’ perspectives in workplace change and provided support for further research examining how professionally and collectively designed models gain sustainability in schools.
Practical implications
This study provides empirical data of how professional agency for change driven by collective visions can be accelerated with the interventionist method CL among school professionals.
Social implications
This study emphasizes the value of professional collective learning at the workplace, driven by several professional groups in school, and the need to follow up to detect sustainable change.
Originality/value
This study emphasizes the value of professional collective learning at the workplace, driven by several professional groups in school, and the need to follow up to detect sustainable change.
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Andre Devaux, Maximo Torero, Jason Donovan and Douglas Horton
The purpose of this paper is twofold: first, to take stock of the current state of knowledge about inclusive value-chain development (VCD) in the context of international…
Abstract
Purpose
The purpose of this paper is twofold: first, to take stock of the current state of knowledge about inclusive value-chain development (VCD) in the context of international agricultural research; and second, to draw out the implications for future research and action.
Design/methodology/approach
This paper is based on a review of recent research papers authored by professionals affiliated with international agricultural research centers and their partners in Africa, Asia, and Latin America.
Findings
The studies reviewed in the paper identify the opportunities emerging from new and expanding markets for agricultural products and challenges to smallholder participation in these markets. It identifies key attributes of successful value-chain interventions, emphasizing the importance of combining value-chain approaches with other approaches, including those emerging from innovation systems and rural livelihoods frameworks. Methods are offered for evaluating complex value-chain interventions.
Research limitations/implications
The paper summarizes the state of knowledge as of early 2016 in a dynamic field. Important contributions to knowledge may have been made since then.
Originality/value
The paper summarizes the state of knowledge in the field, and identifies emerging issues and policy implications, knowledge gaps, and priorities for future applied research.
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