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This research focuses on the Metaverse's evolving trend and the potential application of blockchain technology in the accounting of virtual assets in this digital domain. The Metaverse introduces a new economy in which users may earn real-world revenue through virtual activities, necessitating the need for efficient and dependable virtual asset accounting. Blockchain technology, with its decentralized and immutable record, appears to be a viable answer to these problems. This chapter discusses the present status of blockchain technology for accounting for virtual assets in the Metaverse as well as its potential role for businesses and the economy. It also determines the technology's issues and limits and makes recommendations for further development. The findings indicate that blockchain technology has the potential to transform virtual asset accounting in the Metaverse by improving security, transparency, and consistency. However, scalability and legal/regulatory issues must be overcome before it can completely achieve its promise. Accounting experts, developers, and stakeholders interested in the convergence of blockchain technology and the Metaverse economy will find this chapter useful.

Introduction: This study investigates the COVID-19 pandemic’s effects on the sustainability of the supply chain. It investigates how modern supply networks and procedures were equipped for such a catastrophe, and the pandemic’s effects on the environment, highlighting the significance of studying resilience and sustainability concurrently.

Purpose: The study acknowledges the importance of environmental sustainability for businesses and the need to examine trends in organisational, customer, policy, and distribution networks.

Need for the Study: The COVID-19 pandemic has significantly impacted supply chains. This study aims to provide insight into the long-term repercussions of the crisis and the importance of incorporating environmental considerations.

Methodology: The study uses a mixed-methods approach to evaluate the effects of the COVID-19 pandemic on supply networks and environmental sustainability indices. Data from industry reports, governmental publications, polls, and qualitative research techniques have been gathered.

Findings: The results of this study advance our understanding of how to preserve supply chains in the wake of the COVID-19 pandemic. It highlights the need for enhanced resilience and sustainability measures, expose the flaws and weaknesses of contemporary supply networks, and uncover developing patterns and tactics in customer behaviour, policy frameworks, distribution networks, and supply chain management.

Practical Implications: The COVID-19 pandemic has provided businesses, decision makers, and researchers with guidance on handling its potential and challenges – increasing the supply chain’s resistance to future interruptions, incorporating environmentally friendly practises, developing policies to support resilient and sustainable supply chains, adapting to changing consumer tastes, increasing effectiveness, and minimising the environmental impact of distribution networks.

Many countries and regions have recognised the potential of automated transport as a solution to cover mobility needs in a sustainable way. They have implemented dedicated strategies and allowed trial operations of Automated Vehicles (AVs) within their national frameworks.

This chapter conducts an analysis of the legal frameworks for AV trial operations in 11 European countries. It reviews existing laws and regulations and includes results from an online survey with national stakeholders and experts experienced in AV testing.

The results reveal very different approaches among European countries. Moreover, results indicate a stronger focus on technical safety aspects of the vehicles rather than on operational procedures and mobility integration, such as incorporating AV services into existing public transport systems.

This high level of disparity between the different European legal frameworks poses a considerable barrier to a rollout of the technologies and methodologies for AVs without cross-border and cross-supplier conflicts. Furthermore, when moving to the deployment of real services in the near future a common European framework and a stronger focus on operational procedures are essential for the implementation of automated transport services in order to cover the mobility needs of people in a more sustainable way (e.g. first/last mile to public transport).

European countries should further integrate operational aspects in the terms of services that are integrated in public transport, align deployment of AVs with national and local sustainability goals and focus on use cases beyond private vehicles to foster the transition to a more sustainable future of transport.