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Book part
Publication date: 23 September 2024

Jame Monren T. Mercado, Avi Ben P. Andalecio and Gezzez Giezi G. Granado

Sustainable tourism development is currently a practice for most destinations in the world. It is associated with conceptualizing, implementing, and monitoring policies and…

Abstract

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.

Details

Revisiting Sustainable Tourism in the Philippines
Type: Book
ISBN: 978-1-83753-679-5

Keywords

Book part
Publication date: 25 September 2024

Lois Fearon

The importance of developing and implementing sustainable business practices has never been greater. Business schools are increasingly tasked with preparing students to contribute…

Abstract

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.

Open Access
Article
Publication date: 31 July 2024

Veronica Lucia Ahonen, Aleksandra Woszczek, Stefan Baumeister, Ulla T. Helimo, Anne Kristiina Jackson, Maria Kopsakangas-Savolainen, Juha Kääriä, Tommi Lehtonen, Mika Luoranen, Eva Pongrácz, Risto Soukka, Veera Vainio and Sami El Geneidy

Calculating an organization's carbon footprint is crucial for assessing and implementing emission reductions. Although Finnish higher education institutions (HEIs) aim for carbon…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 19 July 2024

Erin Jade Twyford, Sedzani Musundwa, Farzana Aman Tanima and Sendirella George

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Meditari Accountancy Research, vol. 32 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 26 July 2024

Assunta Di Vaio, Anum Zaffar and Meghna Chhabra

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Article
Publication date: 24 September 2024

Yuko Ohira

Education for Sustainable Development (ESD) has been robustly endorsed through policy mechanisms, prompting numerous context-specific voluntary initiatives in Japanese schools and…

Abstract

Purpose

Education for Sustainable Development (ESD) has been robustly endorsed through policy mechanisms, prompting numerous context-specific voluntary initiatives in Japanese schools and communities. However, this field remains in its infancy. This study aimed to investigate the literature on ESD in Japan to reveal research trends, identify research gaps and propose areas for future research, from early childhood to higher and non-formal education.

Design/methodology/approach

This study employed a qualitative design with a Systematic Literature Review (SLR) approach to analyze 88 peer-reviewed empirical studies on ESD in Japan from 2005 to 2023.

Findings

This study has revealed an observable increase in the number of ESD-related publications, especially after 2015. Most studies emphasize formal education, particularly from elementary school to universities. These articles were categorized into seven thematic foci, with “Pedagogical Approaches and Material Development in ESD” being the most prevalent. There has been an evident shift in Japan from traditional lecture-style methods toward learner-centered ESD pedagogies. However, the country lags behind the global education community in terms of research on and the implementation of Teacher Education for Sustainable Development and the Whole-School Approach.

Research limitations/implications

The study is confined to peer-reviewed, empirical publications in Japanese or English, potentially overlooking significant non-empirical works and studies in other languages. This limitation could mean missing out on broader insights and perspectives. Furthermore, as a qualitative analysis, there's an inherent risk of bias in interpreting data and categorizing themes. These constraints suggest caution in generalizing the findings and indicate areas for further research, such as expanding the linguistic and methodological scope and enhancing objectivity in analysis.

Practical implications

The findings suggest a pressing need for Japan to refine its approach to ESD, particularly in teacher training and school management, aligning more closely with global practices. For practical application, this involves adopting more holistic teacher education programs and school management strategies that integrate ESD principles comprehensively. Recognizing the unique challenges of Japan's educational culture is crucial for developing tailored strategies that not only follow global best practices but also resonate locally. These insights aim to guide meaningful interventions, promoting an education system adept at addressing sustainability challenges.

Originality/value

Categorizing the literature into formal and non-formal settings and subsequently into seven themes offers a clear depiction of the research trends. A comparison of Japan's specific advancements and challenges in ESD with global trends, particularly in pedagogy, teacher education and institutional management, highlights the areas needing further exploration.

Details

International Journal of Comparative Education and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2396-7404

Keywords

Open Access
Article
Publication date: 20 October 2023

Manuel Vallée

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…

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Book part
Publication date: 18 September 2024

Kausar Yasmeen, Mustafa Malik, Kashifa Yasmeen, Muhammad Adnan and Naema Mohammed Al Bimani

Tourism, Technology and Climate Change: The tourism industry is indispensable both for its socio-cultural offerings and its profound economic implications. The economic multiplier…

Abstract

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.

Details

The Emerald Handbook of Tourism Economics and Sustainable Development
Type: Book
ISBN: 978-1-83753-709-9

Keywords

Article
Publication date: 20 September 2024

Suhail Mohammad Ghouse, Rishabh Shekhar, Mohammed Ali Bait Ali Sulaiman and Afshan Azam

This study aims to examine millennial consumers’ intentions towards purchasing eco-friendly products in the emerging Arab nation of Oman, focusing on the moderating role of…

Abstract

Purpose

This study aims to examine millennial consumers’ intentions towards purchasing eco-friendly products in the emerging Arab nation of Oman, focusing on the moderating role of eco-labelling (EL).

Design/methodology/approach

Environmental knowledge (EK) and environmental concern (EC) are integrated into the theory of planned behaviour (TPB) framework as independent variables, along with EL as a moderating variable. The data was collected through a self-administered survey and consisted of 705 random responses that was tabulated and analysed through the structural equation modelling technique.

Findings

ECs, subjective norms (SNs) and perceived behavioural control (PBC) significantly influence consumer attitudes towards green eco-friendly products. Consumers’ EK and attitudes positively influence the purchase intention (PI) to make green purchases. SNs and PBC substantially influence consumer attitudes towards adopting green products. However, the findings reveal a non-significant moderating influence of EL on the relationship between EC and PI for millennial Omani consumers.

Research limitations/implications

The findings are limited to only one Arab country, Oman, which limits the scope of the study. This study contributes to the TPB by using additional dimensions to examine the green purchasing behaviour of millennials.

Practical implications

Marketers can use these insights to develop strategies that emphasise the environmental benefits of products, leverage social influences and empower consumers to make environmentally conscious choices. Incorporating EL and green packaging can enhance the visibility and attractiveness of green products.

Social implications

Promoting environmental education, awareness campaigns and policy interventions that highlight the importance of eco-friendly product choices can foster more sustainable consumption patterns among Arab consumers.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the green PIs of millennials in an Arab context, specifically focusing on the moderating role of EL.

Details

The Bottom Line, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0888-045X

Keywords

Article
Publication date: 28 December 2023

Leena S., Balaji K.R.A., Ganesh Kumar R., Prathima K. Bhat and Satya Nandini A.

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line…

Abstract

Purpose

This study aims to provide a framework aligning corporate social responsibility (CSR) initiatives with sustainable development goals (SDGs) 2030, applying the triple bottom line (TBL) approach. The research examines and evaluates the reach of Maharatna Central Public Sector Enterprises’ (CPSE) CSR spending towards sustainability and maps them with SDGs focusing on economic, social and environmental aspects. In addition, state-wise spending for CSR of all eligible Indian companies has been discussed.

Design/methodology/approach

The study used secondary data related to CSR spending and disclosure from the annual reports and sustainability reports accessible on the official websites of CPSE, Global Reporting Initiative standards, CSR Guidelines of Department of Public Enterprises and Securities Exchange Board of India, Government of India’s National Guidelines on Responsible Business Conduct (NGRBC) (2018) research papers, financial dailies and websites. The study includes the CPSEs awarded with the status of Maharatna companies under the Guidelines of Maharatna Scheme for CPSEs.

Findings

The top CSR initiatives focused on by Maharatna companies were related to poverty, hunger, sanitation and well-being, promotion of education and contribution to the Prime Minister’s National Relief Fund. These initiatives aligned with the top SDGs related to life on land, education and health care, which proved responsible business leadership (RBL) through TBL. The alignment indicates that India is moving towards sustainable development achievements systematically.

Practical implications

The practical consequences can be understood through the CSR spending of Maharatna Public Sector Undertakings towards economic, social and environmental aspects. The spending demonstrates their commitment, which other public and private sector organizations can adopt.

Social implications

The Government of India’s NGRBC’s guidelines towards inclusive growth and equitable development, addressing environmental concerns, and being responsive to all its stakeholders is a thorough indication of driving the business towards being more responsible. This research has developed a framework aligning CSR and SDG through the TBL approach, which other developing countries can adopt as a model.

Originality/value

There is dearth of research among public sector company’s contribution towards attaining SDGs and demonstrating RBL. This research fulfils this gap. Mapping CSR activities to SDG’s also has not been clearly carried out in previous research, which is a contribution of this study.

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