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In this chapter we argue for further research that examines the role of the individual in addressing environmental issues. We review current research that examines emotionality as it relates to issues of the natural environment and identify disparate findings in the literature. In order to integrate findings from environmental psychology and management we draw on the theories of issue ownership, and organizational identification as a frame with which to examine emotionality and pro-environmental behavior in organizations. In doing so, we put forward a conceptual model and testable propositions as a basis for future research.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

In this chapter, the authors argue that the performance and dynamic of civil society in Brazil has been fundamentally guided by local institutions, but that the issues, approaches and political decisions that gained publicity, and thus helped to strengthen civil society mobilization, have been strongly influenced by the agendas of the so-called “global civil society.” It would be wrong to classify them as foreign issues or declassify them based on the argument that they consider largely external interests or the reality of developed countries. The authors will attempt to show how the issues on the civil society agenda that are supported in arenas of public debate in Brazil are filtered by local institutions and are only considered relevant if they mirror the reality of the country and correspond to the aspirations, demands and challenges of certain segments of society.

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

Emphasising the significance of managing environmental and social issues for businesses, the chapter aims at highlighting the need of developing a non-financial risk management system for elevating corporate social responsibility (CSR) performance in China. Particularly, through discussing its importance, opportunities, and challenges.

Analysis and discussion of the chapter are based on multiple sources of information. Review of literature includes authoritative academic articles, reports from renowned global organisations, media coverage of corporations, and examples of business cases in China.

Several key findings are covered in the chapter. First of all, environmental and social concerns are usually being deemed as intangible issues that need to be properly articulated and managed by an effective non-financial risk management system for enhancing corporate sustainability in China. Secondly, through different interpretations of sustainability, links could be drawn for non-financial risk management and sustainability. Thirdly, by explaining the impacts from non-financial risk management to sustainable development and profits, the chapter has argued CSR as a clear business case for any company in China. Fourthly, challenges are also portrayed for the effective management of non-financial risk management by corporations. Finally, the need of a well-defined non-financial risk management system for helping businesses to be more competitive, thus, moving closer to sustainability in China and elsewhere is provided.

Integrating environmental and social risks is critical to the effective management of any corporation’s real risks and to improve resource allocation in a sustainable fashion. This demands a systematic and strategic identification of issues through non-financial risk management. Most significantly, this chapter has shown the way this can be achieved by any corporation in China, and the concepts can be applied into other societies.

The contribution of the chapter is thought to be significant. Although there exists a wide body of research on sustainable development, risk management and CSR in China, there is limited insight into how corporations can effectively conceptualise such intangible or non-financial risks in relation to sustainability.

Environmental sustainability is one of humanity's most daunting issues and continues to garner attention from researchers and policymakers. The substantial corpus of work on sustainability has focused on broader sustainable development goals (SDGs), with occasional discourse on the progress of environmental issues within the SDGs. In this issue, we draw precise attention to environmental SDGs and their implementation progress at country and company level, underscoring the actions required to accomplish Agenda 2030. The contributions to this special issue provide incremental knowledge of the state of progress made towards accomplishing Agenda 2030, as well as advance our understanding of corporate environmental research particularly in developing countries. We report a concise viewpoint of the chapters featured in this special issue of Advances in Environmental Accounting and Management on the progress and prospects of environmental sustainability and Agenda 2030. Our review and summary highlights crucial findings from each contribution, the implications of such findings for policymakers, and areas for immediate and future actions pertinent for the accomplishment of the Agenda. The overarching outcome from the chapters featured in the special issue suggests a positive change in the appetite for sustainable practices at both country and company level. Yet, the practicality and approach to attain the goals set by United Nations Agenda 2030 is still a distance away. We believe insights from chapters in this issue would provide pragmatic support to managers and governments in developing and implementing strategic actions to confront the growing yet emerging state of environmental SDGs accomplishment at country and company levels.

Cartoons have these last years represented an excellent way to lead debates on various socio-political and economic issues affecting Nigeria and to engage and enlighten Nigerian audiences. Almost all Nigerian newspapers and magazines have found them instrumental in their criticism of political malpractices and socio-cultural maladies plaguing the country. In line with this, many social forces (particularly NGOs) have embraced cartooning as a strong tool for environmental activism. Such social entities have in various platforms, deployed cartoons as a fruitful sensitization machinery to mobilize various segments of the Nigerian populace in favor of environmental protection. These sensitization efforts have most often entailed the construction/composition of emotionally and ideologically loaded cartoons that reflect many local myths and which are founded on local idiosyncrasies and worldviews. Understanding some Nigerian environmental cartoons has thus often been a complex task which in many instances, necessitates not only a full grasp of the principles of visual rhetoric but equally sufficient knowledge of some local myths and socio-cultural realities. In view of this fact, it may be interesting to apply semiotics in the reading of environmental cartoons. This chapter addresses this issue. It is divided into three main parts. The first part explores the state of environmental protection in Nigeria. The second part examines cartoons as a tool for social and political activism. The third part provides theoretical illuminations on the use of semiotics in the interpretation of cartoons and the last part provides a semiotic analysis of selected environmental cartoons.

This chapter will establish the two main strands of the study's theoretical framework. These strands represent the internal and external resources in the GSE case. The resource mobilisation (RM) strand refers to the internal resources of GSE, while the political opportunity structure (POS) refers to external resources. By referring to the literature on social movements particularly that which dwells on RM and the exploitation of political opportunities, the study will provide an understanding of collective action. This study investigates the campaign of an environmental movement that challenged the waste policy of the state, on the issue of incineration. As the state changed waste policy, the Galway campaign mobilised internal resources and exploited external political opportunities. The shifting nature of this opportunity structure may affect the patterns of internal mobilisation, utilisation of resources and types of networks a movement implements. Government responses to such challenges may also influence the patterns of collective action, as movements attempt to exploit the opportunities of the wider political environment.