Search results

This chapter deals with global sustainability, in its old and modern concepts, typologies, and theories. Most concepts of sustainability, we contend, are anthropocentric, a self-serving attitude that believes in the utmost superiority of man over the rest of the nonhuman universe, which seemingly privileges humans to use, extract, and exploit planetary resources for industrialization and infrastructure development and presumably lead to human growth and prosperity (the Anthropocene). The cost of this however is terrestrial depletion, deterioration, degradation, and decadence that manifest in the current global phenomena of global warming, global climate change, Arctic meltdowns, ocean acidity, massive deforestation, and global carbon footprints, which have collectively rendered human habitability on this earth drastically reduced and jeopardized. In this context, we review the timeline (1992–2022) of the United Nations' sustainability negotiations and accords, several nonanthropocentric and nonanthropomorphic conceptualizations of global sustainability such as Leopold Aldo's land ethic, deep ecology of Naess and associates, Thomas Berry's ecozoic ecology (updated by Spethmann). Combining the best nonanthropocentric developments, we propose a holistic concept of “natural sustainability,” more consonant with critical thinking, which mandates reduced or disciplined use of planetary resources such that Nature can regenerate and renew herself.

Natural sustainability advocates a more fruitful integrative ecozoic paradigm of “sustainability centrism,” which seeks cosmic sustainability of Mother Nature for herself as an end in herself, and we spell out its implications for organizational science and corporate responsibility as an extended global community.

This chapter runs into three parts. Part I: Major Sustainability Types versus Ecozoic Worldview of Cosmic Sustainability; Part II: Conceptualization of Natural Sustainability and Its Justification based on Environmental Ethics, Ecozoic Sustainability, and Deep Ecology; and Part III: Capturing Nature as Nature and Her Moral Imperatives for Understanding Natural Sustainability. Toward the end of this chapter, we also discuss managerial implications and directions for future research.

This chapter focuses on ecofeminism that primarily refers to feminist theory and activism informed by ecology. Ecofeminism is concerned with real connections between humans and Nature, as also by the domination of Nature by man and, specifically, by women's subservience to men. The foundational ecofeminist assumption is that environmental issues are basically feminist issues, and vice versa. It believes that ecofeminism, best understood and operationalized, can restore Mother Nature (endangered by industrial extraction and exploitation) and reassure rights to animals (deanimalized and threatened by factory farming). Although ecofeminism is a diverse movement, ecofeminist theorists share the presupposition that social transformation is necessary for ecological survival, that intellectual transformation of dominant modes of thought must accompany social transformation, that Nature teaches and reveals nondualistic, nonhierarchical systems of relations that are models for social transformation of values, and that human and cultural diversity are values in social transformation; some of these values and movements even influenced the world via the UN. Accordingly, this chapter highlights major positive contributions of ecofeminism.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

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.

Thus far, we have treated critical thinking descriptively and analytically in previous chapters. In this, the epilogue, as a closing chapter, we intend to consider critical thinking normatively – what it should be, ideally and holistically. We do this in four stages. First, recapitulating the essential concepts, theories, and paradigms of social welfare, social well-being, and social progress, we suggest that critical thinking should ultimately understand and further social progress and social well-being for all humanity. Second, we submit that the great wealth of corporate and free-market capitalism should – as spiritual capital – benefit all, especially the poor and the marginalized. Third, in order to realize the first two objectives, we posit that critical thinking should be repositioned as the art of aesthetic reasoning and aesthetic rationality such that, fourth, it is best realized within the framework of social mindfulness. We discuss major theories grounding these four parts and reflect on their managerial implications and propose future directions for critical thinking research and development.

This paper aims to develop a framework for the bioaccounting measurement of environmental assets based on natural wealth sustainability. Specifically, this paper proposes a theoretical structure for qualitative and quantitative organization-level assessments of the existence and circulation of water, air, wildlife, flora, soil and subsoil resources.

This research used an inductive method with a qualitative and quantitative approach. The authors postulate a systemic and comprehensive bioaccounting measurement of environmental assets, including heterogeneous and homogeneous methods and quantitative and qualitative valuations of the resources that comprise environmental assets.

The authors describe a theoretical structure for the bioaccounting measurement of environmental assets based on the sustainability of natural wealth through heterogeneous and homogeneous measurement methods and show how to integrate these assets through an homogeneous method.

The development of this general theoretical structure will require the integration of theoretical, conceptual and technical developments from multiple disciplines. The authors hope that the scientific community will evaluate and study this proposal for faster progress towards its practical implementation in organizations.

The authors structured the bioaccounting measurements, which are presented individually for each class of environmental assets. Each of these assets requires subcategories (accounts, subaccounts and resources) and recognition/measurement units. Environmental value units (EVUs) are used to standardize the plurality of measurement units.

Based on upper echelons theory and social contagion theory, we investigate how environmental leadership affects GIC via green human resource management (GHRM) and examine the moderating role of environmental climate.

We conduct hierarchical regression and use the bootstrap method to analyze the two-waved data from 317 Chinese manufacturers in order to verify the hypotheses.

The results indicate that GHRM mediates the impacts of environmental leadership on green human capital, structural capital and relational capital. In addition, environmental climate strengthens the positive impact of environmental leadership on GHRM.

Our study enriches the literature on GIC by uncovering the “black box” between environmental leadership and GIC, providing a logical framework opposite to mainstream GIC research, and expanding the boundary condition for GIC accumulation. This study provides more logical paths for enterprises and governments to increase the accumulation of GIC and promote green intellectual economy development.

The purpose of this article is to capture what the concept of sustainable events means for different stakeholders, what they think and express in social media about sustainable events, and so be able to take it into account when repurposing and repositioning events in life for the future in a responsible way based on sustainability.

Authors have performed the photographic analysis proposed by Albers and James in 1988 but adapted to social media, specifically Instagram. A content analysis has been carried out with the posts containing the hashtag #sustainableevents, based on dimensions such as temporal variants, geographic conditions, demographic characteristics or languages used. After that, a semiotic analysis has been held to see how these dimensions are related with the image and with the subjects/objects that are being portrayed.

Sustainable events is a term that can have many meanings, becoming an abstract term, which is not being used today in social networks by private individuals. Companies and content creators seem to use the term more as an advertising claim, to attract customers and followers, than as a real applicability in their day-to-day actions. They use the term “sustainable events” related especially to an environmental dimension, leaving aside the economic and the social dimension.

Nowadays, the photography through social media is one of the most powerful sources for communicating people awareness. Nevertheless, researchers are only starting to understand the impact of social media and technology on the habits of people. To the authors’ knowledge, this is one of the first analyses of Instagram posts based on a hashtag to analyse what different stakeholders express in relation to that hashtag.