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Sustainable tourism development is currently a practice for most destinations in the world. It is associated with conceptualizing, implementing, and monitoring policies and programs with balanced economic, sociocultural, environmental, and politico-administrative implications. It is manifested through understanding and integrating the significance of tourism resources, specifically sites and attractions, and the perspectives of primary and secondary stakeholders. This book chapter explicated the significance and implementation of value and rights-based approaches to tourism development through the case of the Samar Island Natural Park (SINP) in the Philippines. It highlighted the value of SINP based on its natural and cultural heritage significance and the perspectives of People's Organizations as tourism front liners of SINP. In the end, a Sustainable Tourism and Strategic Development Framework was explained as the by-product of interconnecting the value and rights-based approaches. The discourse recognizes the interaction between preserving the park's natural integrity and maximizing its tourism potential for the benefit of the local communities and also examines the different aspects of SINP – its vibrant ecosystems and rich cultural legacy, that set it apart as a unique destination.

The importance of developing and implementing sustainable business practices has never been greater. Business schools are increasingly tasked with preparing students to contribute to this imperative and although progress is being made, the impact of integrating sustainability into business school curriculum has remained uncertain as studies exploring the impact have been lacking. The purpose of this multi-case study was to examine the impact of integration efforts in two distinct undergraduate business programs at Royal Roads University. The research focused on how students' understanding of sustainability and their associated attitudes and behaviors changed as they progressed throughout their programs. In addition to considering the impact of a sustainability-infused curriculum, other factors affecting sustainability orientations were also explored. The study was unique in both its comparative nature and in its investigation of the various contextual factors shaping sustainability orientations. Data were collected through semi-structured interviews and through document analysis. Findings suggest a combination of approaches to integration is most effective in impacting sustainability perspectives. While sustainability was generally understood in a multidimensional manner, there was a noticeable environmental bias and a tendency to view it within the business framework. A need for stronger and more comprehensive conceptualizations was identified. Recommendations include: (a) embed sustainability in a comprehensive manner across the curriculum, (b) move beyond a disciplinary conceptualization of sustainability and introduce stronger sustainability discourse, (c) utilize powerful experiential and place-based pedagogies, (d) pay attention to context and ensure both the formal and the informal curriculum mutually reinforce a pro-sustainability agenda.

This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.

This study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.

The findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.

Despite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.

The implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.

The outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon neutrality by 2030, limited research exists on plans to reach a similar target in any country. This paper aims to address the shared and individual challenges Finnish HEIs have with carbon footprint calculations, reductions, resources and offsetting.

A survey was targeted to sustainability experts in all 38 HEIs in Finland to identify key patterns and trends in the focus fields of the study. SWOT analysis was used to classify main strengths, opportunities, weaknesses and threats, based on which a series of policy recommendations was drafted.

Finnish HEIs are committed to carbon footprint tracking (97%, annually by 87%). The lack of standardization and the number of external stakeholders complicate accounting indirect emissions, impeding comparability and reliability. Only 39% had set separate emission reduction targets, suggesting a preference for carbon footprint over other environmental impact indicators. Insufficient monetary and human resources emerged in 23% of institutions, especially those smaller in size. Only 52% had clear offsetting plans, with shared concerns over trust and responsibility.

By including both research universities and universities of applied sciences, the findings provide an unprecedented outlook into the entire Finnish HEI sector. The policy recommendations guide HEIs both locally and globally on how to improve their transparency and scientific integrity, reflect on core successes and weaknesses and how they complete their objectives of education, research and social impact while promoting stronger sustainability.

The purpose of this paper is to argue for a transformative shift towards an inclusive and socially responsible framework in accounting education. Integrating the United Nations Sustainable Development Goals (SDGs) into accounting curricula can help accountants contribute positively towards the goals’ aim. This represents not merely an educational reform but a call to action to forge a path that empowers accounting students to be technically proficient and socially conscious graduates who act as change agents working towards the public interest.

This study challenges the technical focus of accounting, conceptualising it as a multidimensional technical, social and moral practice, transcending traditional boundaries to address complex societal issues. This paper is primarily discursive, using autoethnography through presenting vignettes written by four female accounting educators across three geographical regions. These first-person narratives foster a sense of interconnectedness and shared responsibility within the accounting community, reflecting a collective commitment to integrating SDGs into accounting education. By sharing personal experiences, the authors invite readers to engage in reflective pedagogy and contribute to shaping a better world through accounting education.

The transformative potential of purposefully incorporating SDGs into accounting education is not just a theoretical concept. The vignettes in this study provide concrete evidence of how this integration can shape future accountants into socially conscious professionals driven by ethics, equity and environmental responsibility. Our collective reflection underscores the importance of collaboration and continuous learning in aligning accounting education with the SDGs, offering a hopeful vision for the future of this field.

This study builds on existing literature to encourage communication, curriculum development, collaborative teaching approaches, experiential learning opportunities, ongoing evaluation and community dialogue on reshaping accounting education by giving a rare insight into what and how people teach and from what broader motivations. It offers a practical roadmap for educators to integrate SDGs into their teaching.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

This paper aims to explore global research on individuals’ awareness and behaviours related to the Circular Economy, aiming to deepen the understanding of how people engage with and contribute to CE practices.

Using a systematic literature review (SLR), this study methodically collects, codifies, analyses, synthesizes and interprets existing literature and research on Circular Economy. This approach aims for a comprehensive understanding of current global perspectives and practices.

The analysis reveals an increasing trend in empirical research focusing on Circular Economy strategies. This paper has identified 22 key strategies linked to public awareness and behaviours towards Circular Economy, noting that purchasing recycled products is the most commonly observed behaviour. The findings highlight the growing importance and complexity of individual roles in the Circular Economy.

The study underscores the importance of consumer behaviour in advancing Circular Economy practices. This paper observes that despite the growth in Circular Economy research, there is still a notable gap in awareness and behaviour, even in developed countries. This is attributed to a lack of conceptual understanding, educational disparities, resource limitations, a limited grasp of cost–benefit considerations and inadequate government support. The paper also explores regional and sector-specific variations in Circular Economy adoption, with insights from countries such as the USA, China, the UK, Germany, France and Norway.

This study underscores the importance of consumer behaviour in advancing Circular Economy practices. Despite the growth in Circular Economy research, there is still a notable gap in awareness and behaviour, even in developed countries. This is attributed to a lack of conceptual understanding, educational disparities, resource limitations, a limited grasp of cost–benefit considerations and inadequate government support. The paper also explores regional and sector-specific variations in Circular Economy adoption, with insights from countries such as the USA, China, the UK, Germany, France and Norway.

This research underscores the impact of demographic and sociocultural factors, including age, education, social norms and attitudes, on Circular Economy engagement. It identifies potential research areas, including examining cultural influences on social and personal norms related to circular behaviours. Ultimately, the study emphasizes the need for a coordinated, cross-sectoral effort to facilitate a sustainable transition to a Circular Economy, addressing barriers and fostering awareness and behaviours conducive to circular practices.

This study acknowledges challenges affecting the maturity of Circular Economy practices, including a lack of comprehension, educational disparities, resource constraints and limited government support. It also underscores the impact of social and cultural factors on Circular Economy engagement. It suggests promising avenues for future research, providing valuable insights into the state of Circular Economy practices and offering a roadmap for advancing global sustainability initiatives.

Tourism, Technology and Climate Change: The tourism industry is indispensable both for its socio-cultural offerings and its profound economic implications. The economic multiplier effects inherent in the drivers of tourism can stimulate the regional economy even before these areas emerge as tourism meccas. While vast amounts of research have detailed tourism's overarching significance, there is an evident void in understanding its multifaceted impacts, particularly where technological advances, environmental performance (EP) and economic benefits converge. A thorough examination of 907 research records led to this chapter, which identifies these gaps by referencing nine observational and 11 intervention studies. Achieving a Cohen's kappa value of 0.75, the authors note a strong consensus among reviewers, adhering to Cohen's (1940) standards. The findings from the first quarter highlight several areas within the tourism industry that have been under-researched. Particularly, the integration of technology, from ATM infrastructures enhancing tourist financial experiences to digital platforms elevating traveller education and awareness, and tech-driven solutions addressing demographic and ethical considerations in tourism, remains insufficiently explored. Additionally, the authors recognise an existing gap in knowledge regarding the nexus between tourism development and its climatic repercussions, especially before tourism ventures are fully realized. This chapter aims to channel future research into these lesser-trodden areas, fostering a comprehensive grasp of tourism's evolution in the face of rapid technological advancements and its interplay with environmental shifts.

The higher education sector plays an important role in a nation’s implementation of pro-environmental regulations. Environmental initiatives should be the focal point of a university's mission, and they are expected to be present in everyday academic life on campus. This study aims to propose the extended model of the theory of planned behavior (TPB) to understand the psychological aspects that may enhance the likelihood of university students engaging in environmentally friendly behavior.

This study used a quantitative approach involving a national sample of university student participants (N = 1,608) from various regions across Indonesia. The battery included extended TPB dimension measures (attitudes, norms, behavior control, environmental concern and habits on pro-environmental behavior intention) that were administered in the Indonesian language.

The structural equation modeling analysis revealed that the proposed extended TPB model met fit model indices and significantly predicted participants’ pro-environmental intentions.

This theoretical model has the potential to assist relevant stakeholders and higher education institutions in the development of evidence-based pro-environmental policies and interventions to promote sustainable student behavior.

This study presents a novel approach to understanding the effect of the extended TPB model on participants’ ecological intentions in the Indonesian university setting. This study was among the first to propose a sustainable behavior intention model based on the TPB theory within the Indonesian context. The current findings challenged the established TPB framework and offered fresh insights into the behavioral-psychological interplay within university environmental contexts.