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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.

Youths are known as a challenging group to be engaged in environmental programs due to their fickle characteristic. This study would like to offer Global South and developing countries' perspectives by using Indonesia as a case study. This study gives a lesson about the top-down approach in Indonesia's proenvironmental program and its trajectories toward youth participation.

Using a case study approach, this article tries to deeply understand the issues happening in Indonesia, particularly among the young people living in several cities in Indonesia. The author was helped by the first participant, a student with experience with air pollution campaigns. Using snowball approach, the authors was helped by the first participant to contact with her friends from different cities to join as the participant in this research. To obtain their dynamic perspectives, the researcher conducted three focus group discussions via Zoom, each with a duration of 1.5–2 h. The researcher asked for their written permission to be participants through WhatsApp text and then verbally via Zoom video call. This research was done during the lockdown status of COVID-19 pandemic; thus, it was advised to do every research activity online. Based on their experience, the participants were divided into three groups: volunteers, influencers and university students aged 18–21. These Focus Group Discussion (FGD) results were transcribed and coded into behavior, peer support and knowledge by the author.

This study found that youths in Indonesia are concerned about the community's perspective on the environment; thus, their behavior will mirror others as part of a collectivist society. Parents, friends and the community are their role models when practicing proenvironmental behavior. Next, environmental education should be embedded in school curricula and religious centers. In addition, they should apply an open and democratic approach to reach youths' participation effectively. Programs and curricula with a top-down approach should be avoided to maintain sustainable actions. Last, there is an urgent need to develop citizens' literacy about environmental issues because it will highly influence young generations.

There should be more discussion on developing environmental knowledge for citizens at large. First, the next research should focus on the curricula development in formal and nonformal organisations, focusing on youths' voices during the process. In a proenvironmental program, honoring and prioritizing youth voices is central to youth work. Second, there should be further research on using a democratic approach for building conversation and discussion on environmental issues rather than a top-down approach. Further, researchers must focus on Indonesians' literacy in general, especially older and mature citizens, since their perspective will affect youths' behavior in the long term. These positive attitudes cannot be perceived and sustained if the community comments negatively toward proenvironmental behavior. Last, there is a lack of exploration to the influencers group to show their differences with other groups. Other researchers could further explore this in the future.

Multiple approaches must be used continuously to ask and seek youths' opinions, listen to what youths want and then prioritize them in the program. Rather than using programmatic design and delivery to shape social attitudes and behavior, campaigners should discuss with youths and influencers on creating their campaigns rather than maintain the program's sustainability. Environmental campaign messages should integrate with creative storytelling to build engagement with young people. By implementing this, youths could share their expressions using photography, narration, music, etc.

Indonesia becomes a significant case study for this research due to its political and cultural system. Indonesia is known as a paternalistic and corporatist country where the practice of citizenship is challenged by the issue of power dynamics and imbalance. Therefore, a top-down communication is a common practice to create a quick-fix solution to foster productivity. Further, Indonesia has an environmental problem which made it vital for climate study. Globally, Indonesia ranks third in greenhouse gas emission after China and India. Recently, its capital city, Jakarta, is ranked as the worst-polluted city in the world.

This chapter aims to contribute to the literature on sustainability in the public sector by discussing how human resource and human resource management can help to integrate environmental management into organizations and improve environmental performance. Public sector scholars have neglected the study of Green Human Resource Management (GHRM) until now. Nevertheless, implementing such practices could lead to positive outcomes regarding awareness of environmental issues, organizational reputation and attractiveness, job satisfaction and organizational performance. The authors discuss the relevance and the necessity of developing a field of research on GHRM in public organizations. Starting from a conceptual review of the main literature on GHRM, this chapter provided some directions for future research.

This study provides real-world evidence for the relationship between strategic communication from a global/multinational perspective and the effectiveness of corporate message strategies in the context of environment risk communication. Among sustainability issues, particulate matter (PM) air pollution has threatened the health and social wellbeing of citizens in many countries. The purpose of this paper is to apply the message framing and attribution theories in the context of sustainability communication to determine the effects of risk message characteristics on publics’ risk responses.

Using a 2 (message frame: gain vs loss) × 2 (attribution type: internal vs external) × 2 (country: China vs South Korea) between-subjects experimental design, the study examines the message framing strategies' on publics' risk responses (i.e. risk perception, risk responsibility attribution held toward another country and sustainable behavioral intention for risk prevention).

Findings include (1) main effects of message characteristics on participants’ risk responses; (2) the impact of country difference on participants’ differential risk responses and (3) three-way interactions on how risk message framing, risk threats type and country difference jointly affect not only participants’ risk perception and risk responsibility attribution but also their sustainable behavioral intention to prevent PM.

Although this study used young–adult samples in China and South Korea, the study advances the theory building in strategic environmental risk communication by emphasizing a global/multinational perspective in investigating differences among at-risk publics threatened by large-scale environmental risks.

The study's findings provide evidence-based implications such as how government agencies can enhance the environmental risk message strategy so that it induces more desired risk communication outcomes among at-risk publics. Insights from our study offer practical recommendations on which message feature is relatively more impactful in increasing intention for prosocial behavioral changes.

This study on all measured risk responses reveals important differences between at-risk young publics in China and South Korea and how they respond differently to a shared environmental risk such as PM. The study's findings provide new evidence that media coverage of global environmental issues needs to be studied at the national level, and cross-cultural comparisons are imperative to understand publics’ responses to different news strategies. Thus, this study offers implications for practitioners to understand and apply appropriate strategies to publics in a social way across different countries so as to tailor risk communication messaging.

This study offers new insights to help connect message framing effects with communication management practice at the multi-national level, providing recommendations for government communication practitioners regarding which PM message features are more likely to be effective in forming proper risk perception and motivate sustainable actions among at-risk publics in different countries.

This paper aims to assess the impact of corporate social irresponsibility (CSiR) media coverage on firm performance in India. It also analyses the effects of the environment, social, governance, and cross-cutting issues on firm performance.

The paper utilizes a sample of Indian firms from the Reprisk^® database, amounting to 1,103 CSiR media coverage counts for 693 firm-year annual observations from 2008 to 2015. Further, Reprisk^® segregates comprehensive CSiR coverage counts into the environment, social, governance and cross-cutting issues, for which the study runs the fixed effects panel regression. The study takes year-fixed effects, industry-fixed effects and clustered standard errors at the industry level.

The results of this study indicate that CSiR coverage negatively influences the firm performance of Indian firms. All issues, including social, governance and cross-cutting, except environmental issues, negatively impact firm value in India.

The involvement of firms in CSiR costs the firms financially and drives down firm performance. Social issues, including community and employee-related matters, governance issues and cross-cutting issues, also reduce the firm performance.

The insignificant environmental impact on firm performance does not indicate that environmental issues have no detrimental consequences. Instead, it might need more stakeholders' awareness to understand the harmful implications of environmental issues on society.

Limited studies have explored CSiR in India so far. The study is novel as it analyses the Reprisk^® database and its segregation of media counts into the environment, social, governance and cross-cutting issues in the Indian context.

Athletes have leveraged their social platform and reach to advocate for a variety of social causes. Most recently, given the persistent impacts of climate change on sport, the sport sector has been leveraged to engage and educate fans, sport participants, and athletes to promote climate action while consuming sport and in their everyday lives. This chapter conceptualizes the term sport eco-activism and presents a rich history of the early stages of this form of activism and its interaction with sport. Specifically, we provide historical context and examples of how athletes and activist sport organizations (e.g., Surfers Against Sewage, Protect Our Winters) have drawn attention to the impacts of climate change on sport. We also highlight how these entities encourage spectators and participants to change their behaviors and further advocate for collective climate action. In addition, we offer insights on future directions of eco-activism within sport and how such activists can best resonate with their target audiences to create positive change through sport.

This study examines shareholder and board motivations regarding corporate social responsibility (CSR) to understand boards' stewardship approaches to environmental issues.

Using content analysis, the authors classify CSR motivations in all environmental shareholder proposals and board responses of Fortune 250 companies from 2013 to 2017 from do little (a shareholder primacy perspective) to do much (a stakeholder pluralism perspective). The authors calculate the motivational dissonance for each proposal-response pair (the Talk Gap) and use cluster analysis to observe evidence of board stewardship and subsequent environmental disclosure and performance (ED&P) changes.

Board interpretations of stewardship are not uniform, and they regularly extend to stakeholders beyond shareholders, most frequently including profit-oriented stakeholders (e.g. employees and customers). ED&P changes are highest when shareholders narrowly lead boards in CSR motivation and either request both action and information or information only. The authors observe weaker ED&P changes when shareholders request action and the dissonance between shareholders and boards is larger. When shareholders are motivated to do little for CSR, ED&P changes are weak, even when boards express more pluralistic motivations.

The results show the important role that boards play in CSR and may aid activist shareholders in determining how best to generate change in corporate CSR actions.

This study provides the first evidence of board stewardship at the proposal-response level. It measures shareholder and board CSR motivations, introduces the Talk Gap, and examines relationships among proposal characteristics, the Talk Gap, and subsequent ED&P change to better understand board stewardship of environmental issues.

The purpose of the research is to investigate whether corporate social responsibility awareness (pCSR), environmental concerns (EC) and consumer environmental knowledge (CK) will have an impact on sustainable purchase intention (SPI). Furthermore, this paper also contributes to surveying the mediating impact of consumer attitudes (CAs) between intention and the three factors mentioned above.

SmartPLS (version 4.0) structural equation modeling (SEM) and quantitative methods were used to analyze 457 responses from consumers. The survey sample consisted of individuals between the ages of 18 and 34, with a male-to-female ratio of 70 to 30. The study aims to examine and put into practice new directions for manufacturing firms in the fields of fashion, food and consumer products. At the same time, provide more convincing evidence about the use of these fields in the research.

The study showed a favorable link between pCSR, EC, CK and SPI through the proposed hypotheses. The research additionally showed that CAs mediate between the aforementioned variables.

The important and distinctive results of this study encourage both consumers and enterprises to make changes in their perceptions of society. Consumers should gradually change their daily lifestyle by consuming more sustainable products. As a result, this outcome will provide the impetus for manufacturing businesses to alter their operational procedures in order to support the shift from the production of products to more friendly processes, with the help of all levels of management within the business.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).

A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.

Except for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.

This study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.

This study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.

This study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.

This paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.