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To investigate the effectiveness of one‐off short continuing adult education courses for expanding the penetration of sustainable development education beyond current tertiary students.

Pre‐ and post‐course questionnaires are used to evaluate the effectiveness of a series of short training courses on environment and sustainability issues conducted by the Centre for Environmental Strategy for a UK government department.

These short continuing education courses were effective at meeting their specific aims of increasing awareness and understanding of sustainability issues, with longer courses being more beneficial and providing qualitatively different experiences. Learning on sustainable development was maximised by overtly drawing on the collective past learning experiences and knowledge of participants though carefully facilitated discussion that encourages the sharing of and building upon this knowledge base.

If the training effectiveness of short continuing education courses in sustainable development is to be effective then such courses need to exploit existing knowledge bases so that limited time resources are used for maximum benefit through teaching methodologies that promote a constructivist learning environment.

This paper examines a significant means for maximising the effectiveness short continuing education courses in sustainability. Ensuring the effectiveness of such courses is critical to increasing the penetration of sustainable development education in higher education.

Stakeholder theory provided the broad theoretical lens to explore environmental issues in small and medium enterprises (SMEs). The diversity in issues examined ranged from concern for immediate stakeholders, their industry group and the influence of global warming on their business activities, to the type of environmental information included within their internal information systems. The paper aims to discuss these issues.

A mailed survey was used to obtain data from SMEs operating in Australia. The focus was primarily directed to medium size firms.

The findings indicate that SMEs were aware that their stakeholders, particularly their employees and customers were concerned with environmental issues. The respondent SMEs were also aware that global warming would influence their activities, for example, the design of their projects, occupational, health and safety, labour contracts and customer relations. Overall, the findings suggest that any tailored approach to regulate or self-regulate environmental management in SMEs, be industry and stakeholder driven.

The limitations of this research are primarily those applicable to the survey method, SME response rates, and the geographical location covered by the survey. The focus of this study is primarily medium size firms, rather than micro small business.

This study gains insights into some of the practical aspects of environmental management in SMEs and in so doing adds to the growing body of literature in this under researched area.

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.

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.

Organizations are communicating with the public about their thoughts and behaviors relevant to the environment via social networking sites. The purpose of this paper is to explore for-profit and nonprofit organizations' Twitter messages to understand their environment-related messages and their influences on the publics' responses.

This study conducted a content analysis adopting four message classification systems: environmental message orientation, message specificity, message framing, and environmental issue. Guided by attribution theory, this study also explored how the organization's environmental messages influence social media (Twitter) user responses, likes, retweets, and replies.

The analysis showed that for-profits' messages tend to discuss their green products and manufacturing processes with specific numeric evidence, while nonprofits are disposed to describe a severely degraded environment. In addition, the study revealed that tweets yield a high number of likes and replies when the organizations are for-profits and the messages emphasize green products.

The findings of this study showed that the green message categorization systems are applicable to the social media context. But, this study focused on Twitter only. Future studies need to examine various social media platforms.

The study findings recommend communication practitioners use substantive green messages highlighting actual pro-environmental performances. Also, practitioners might need to make a linkage between the discussed environmental issue and the organization (e.g. a water issue by a wildlife-related nonprofit, an energy issue by a home appliance manufacturer, an air pollution issue by a bicycle company). In addition, regarding the message specificity, infographics can be present specific information that audiences can readily understand because it is described visually.

Scholars investigated environmental messages in advertising and cautioned that environmental messages that are not substantive or specific can cause audiences to perceive the messages as greenwashing. However, these previous studies focused on conventional media, and they have not been replicated in the age of social media. Thus, it is important to explore the current status of organizational environmental messages on social media.

Environmental behavior studies suggest that knowledge, in addition to other psychological and social factors, can play an important role in consumers’ environmental behavior change. The purpose of this paper is to understand the relationship between knowledge and various psychological factors which encourage consumers’ participation in pro-environmental behaviors. The relationships that link an individual’s attitudes toward science, environmental values, different types of knowledge (i.e. scientific facts, environmental facts, and subjective environmental knowledge), environmental risk perception, and willingness to pay (WTP) for the environment with pro-environmental behavior were examined.

Theoretically guided hypotheses and model were formulated and tested with multiple linear regression models. The study was based on measures and data obtained from the large-sample secondary database of the 2010 General Social Survey (n=2,044).

Results indicated that while attitudes toward science had direct effects on knowledge of scientific facts and knowledge of environmental facts, environmental values showed effects on knowledge of environmental facts and subjective knowledge on environmental issues. The results also indicated that from different types of knowledge, subjective knowledge on environmental issues had effects on both environmental risk perception and WTP for the environment. Knowledge on environmental facts, on the other hand, was able to predict only environmental risk perception. The scientific factual knowledge did not show an effect on mediator of pro-environmental behavior. Also, subjective knowledge indicated indirect effects on pro-environmental behavior through environmental risk perception and WTP for the environment.

Although research on understanding factors influencing pro-environmental behaviors and potential relations to individual knowledge has grown in recent years, there has been very little attempt at distinguishing between different types of knowledge and investigating their potential roles in the context of environmentally relevant behaviors. This study will help understand the functioning of different types of consumer environmental knowledge and their impacts on pro-environmental behaviors more in depth.

The purpose of this paper is to investigate the nature and extent of internal audit functions’ (IAFs) involvement in environmental, social and governance assurance (ESG) and consulting in Australia. To identify emerging priorities, and the profession’s capacity to respond to these, the paper also explores internal audit practitioners’ perceptions of the current and future importance of these issues and the adequacy of their skills and expertise in meeting the challenges associated with their involvement in these areas.

Data were collected from 100 Chief Audit Executives and internal audit service provider partners through a survey.

Governance issues are a key area of focus for respondents’ assurance and consulting efforts, followed by social and environmental issues, respectively. While governance issues are perceived to be of greatest current importance to IAFs, environmental issues are most commonly expected to increase in importance over the next five years, and are reported to be in greatest need of further development of IAFs’ skills and expertise.

As the corporate landscape and expectations around transparency and accountability increase, the internal audit profession needs to address the current perceived skills gap in their ability to provide assurance and consulting on ESG issues to ensure their continued relevance and ability to meet stakeholders’ needs and expectations in providing effective integrated assurance and in contributing to internal improvements.

This paper provides initial empirical evidence of the nature and extent of internal audit’s involvement in ESG assurance and consulting.

Asserts that the consumer power of children is growing in importance, as they represent a primary market that purchases its own products and services; an influential market that directs parental expenditures; and a future market. Aims to investigate and understand children’s knowledge and awareness of environmental issues, and their selection and use of information about environmentally friendly products through primary school education. Firstly, an understanding of environmental education as a primary source of information was gained through a questionnaire survey mailed to schoolteachers in the South‐West of England. Secondly, questionnaires were distributed to equal numbers of boys and girls aged 7‐11 years at three case schools in the South‐West of England. The sample was asked open‐ended questions about their knowledge of several fundamental environment concerns: the ozone layer; river pollution; recycling; and how they think the environment can be protected. The exploratory study confirms that levels of environmental understanding amongst children are high and provides a full break‐ down of the results.

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.