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This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

Introducing the concepts of equality, diversity, and inclusion (EDI), the chapter provides an overview of frameworks and approaches used to manage workforce diversity. First, the authors introduce the notion of the old deal based on the uneven relationship between human diversity, nature, and technological innovation. The chapter then explores the new deal between humans, nature, and technology. The authors are providing cases from the EU, Ecuador, Bolivia, and Iceland to show the emergence of the new deal in managing diversity.

This paper aims to consider the potential implications of the layering of regulation in relation to hydraulic fracturing (fracking) at the borders between the nations of the UK.

This paper uses a qualitative research method grounded in particular in legal geography to examine the existing approaches to regulating hydraulic fracturing and identify the places and their features that are constructed as a result of their intersection at the borders of the nations comprising the UK.

The current regulatory framework concerning hydraulic fracturing risks restricts the places in which the practice can occur in such a manner as to potentially cause greater environmental harm should the process be used. The regulations governing the process are not aligned in relation to the surface and subsurface aspects of the process to enable their management, once operational, as a singularly constructed place of extraction. Strong regulation at the surface can have the effect of influencing placement of the site only in relation to the place at which the resource sought reaches the surface, whilst having little to no impact on the environmental harms, which will result at the subsurface or relative to other potential surface site positions, and potentially even increasing them.

This paper is limited by uncertainty as to the future use of hydraulic fracturing to extract oil and gas within the UK. The issues raised within it would also be applicable to other extractive industries where a surface site might be placed within a radius of the subsurface point of extraction, rather than having to be located at a fixed point relative to that in the subsurface. This paper therefore raises concerns that might be explored more generally in relation to the regulation of the place of resource extraction, particularly at legal borders between jurisdictions, and the impact of regulation, which does not account for the misalignment of regulation of spaces above and below the surface that form a single place at which extraction occurs.

This paper considers the potential impacts of misaligned positions held by nations in the UK in relation to environmentally harmful practices undertaken by extractive industries, which are highlighted by an analysis of the extant regulatory framework for hydraulic fracturing.

Whilst the potential for cross internal border extraction of gas within the UK via hydraulic fracturing and the regulatory consequences of this has been highlighted in academic literature, this paper examines the implications of regulation for the least environmentally harmful placement of the process.

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.

Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.

Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.

The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.

This chapter focuses on critical thinking as a new, powerful, and specialized tool and technique for understanding and analyzing the subtle operations of the free enterprise capitalist market system and its ethics and morality. Everything in the world of consumers and market enterprise systems are determined by our supply–demand system that in turn are determined by our presumed limitless production–distribution and consumption (LDPC) systems. From a critical thinking viewpoint, we study the free enterprise capitalist system (FECS) as a dynamic, interconnected organic system and not as a discrete or compartmentalized body of disaggregate parts. Systems thinking with critical thinking calls for a shift of our mindset from seeing just parts to seeing the whole reality in its structured dynamic unity; both mandate that we see ourselves as active participators or partners of FECS and not as mere cogs in its wheels or as mere factors of its production processes. Critical thinking seeks to identify the “structures” that underlie complex situations in FECS with those that bring about high- versus low-leveraged changes in various versions of capitalism. Specifically, this chapter applies critical thinking to FECS as defined by its founder, Adam Smith, in 1776 to its fundamental and structural assumptions, and as supported or critiqued by serious scholars such as Karl Marx, Maynard Keynes, C. K. Prahalad and Allen Hammond (inclusive capitalism), John Mackey and Rajendra Sisodia (conscious capitalism), and others.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

This study aims to present the perspectives of heterodox economics and Islamic economics on environmental economics, as an alternative to mainstream economics, which takes economic growth as its main objective and argues that environmental problems will largely disappear when economic growth is achieved.

In this study, there was no intention to conduct a detailed analysis of heterodox economic models and Islamic economics. Instead, the approaches to the “environment,” which can be considered as an urgent need of the planet, were evaluated, and the inadequate proposals of the mainstream economics’ environmental approach were theoretically criticized and heterodox economics and Islamic economics were proposed as an alternative model.

Heterodox and Islamic economics offer alternative models of development prioritizing social and ecological justice to address environmental problems, which is in contrast to mainstream economics’ narrow focus on market mechanisms and individual rationality. Thus, engaging in more dialogue in the context of the environment is inevitable for both schools, considering the vast geography inhabited by Muslims and the proposed heterodox economic policies, and moreover, these approaches are modeled for the first time.

This article presents a synthesis of Islamic economics and heterodox thinking in contrast to mainstream economic policy, highlighting their similarities and differences and providing a more comprehensive understanding of the complexities and potential solutions of environmental problems. To the best of the authors’ knowledge, this approach has not been previously explored, making it an original contribution to the literature.