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Informality in the tourism sector of the Philippines is a pervasive phenomenon, yet only few studies have explored the former's contribution to the latter, especially at the local level. Hence, this chapter utilizes a tourism value chain model developed by the United Nations World Tourism Organization and Directorate-General for Development and Cooperation (DEVCO) to determine the presence and examine the role of the informal sector in various spheres of Binondo's tourism industry. Findings reveal that informality is thriving in the areas of transportation, food and beverage, handicraft, leisure, excursion, tours, and support services. Conversely, they are inexistent or less visible in the accommodation and tourism assets in destination segments. Moreover, the fragmented tourism value chain of Binondo is heavily shaped by three primary challenges, namely, difference in perception between decision-makers and economic actors, resistance to change by the informal sector, and lack of relevant data to support evidence-based policymaking. To address these issues, the local government of Manila City may hence consider the following policy options: (i) mainstream a “whole-of-locality” approach, (ii) conduct an industry mapping of Binondo's tourism value chain, (iii) facilitate linkages between formal and informal businesses, (iv) develop shared infrastructure and extend capacity-building to the informal sector, and (v) employ a regulatory sandbox approach.

In the realm of postpandemic perspectives, tourism was awakened to see that atop economic viability is resiliency. Shift in the demand to visit ecotourism destinations became a valuable opportunity to the local community to capitalize on natural resources as primary precursor for livelihood, substantiating their communal role as bailiffs in the conservation of protected landscapes and mitigators of the negative tourism implications. As tourism initiates in rethinking sustainability and inclusivity, the postpandemic paradigm in destination planning became anew. Aside from being an agritourism destination, Nueva Ecija has been promoted as an emerging ecotourism destination. Various literature has evaluated local ecotourism destinations in the Philippines, yet few literature examined the potential of Nueva Ecija. The emerging popularity of the province's ecotourism postpandemic beckons the inflow of tourists compelling for an in-place policy toward sustainability. The study aims to underscore the destination branding of Nueva Ecija as a tourist destination using a strategic framework derived from ecotourism concepts and best practices. Qualitative data from various tourism stakeholders were collected, and internal and external factors were analyzed. Results of the study may serve as a foundation toward a unified framework to assess and strengthen ecotourism destinations toward sustainability and tourism destination resiliency.

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

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.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

Climate change has been universally recognized as a major threat to human well-being, necessitating a comprehensive transformation of people's activities. Various measures have been proposed to contain climate change among which the green transformation grabs special attention, thanks to its desirable properties. Within the green transformation process, green tourism comes to prominence with huge potential. As one of the largest carbon emitters, the transition towards green tourism may offer substantial benefits not only for tourism companies but also for the whole economy. Yet, most studies tend to focus on the adverse effects of tourism on climate change while overlooking the potential impact of climate change on tourism. This chapter clarifies the feedback relationship between climate change and tourism and makes some recommendations.

The COVID-19 pandemic, starting in early 2020, has significantly compromised global commitment to the 2030 Agenda for Sustainable Development Goals, notably affecting areas like food security (SDG 2) and the economy (SDG 8). Informal economy platform employees have been among the most impacted. In India alone, 7.7 million workers in the informal economy have suffered, with nearly 90% of unskilled and semi-skilled workers experiencing income loss. The widespread income loss among a significant portion of the workforce has led to disruptions in demand and supply mechanisms, thereby worsening food insecurity. This study investigates the determinants of the food consumption score (FCS) to serve as an indicator of food security within informal-economy households. A longitudinal survey of 2,830 unskilled and semi-skilled employees, including drivers, domestic workers, delivery personnel, beauticians, street vendors, small business owners, and self-employed individuals, was conducted. The findings show a significant shift towards borderline household FCS during the pandemic, with a sharp decline in daily consumption of dairy products and non-vegetarian items, indicating reduced protein intake. Consuming two or fewer meals per day increases the likelihood of poor FCS, highlighting the need for systematic interventions to ensure three regular meals per day. Moreover, insufficient government support for adequate food intake in informal economy households calls for redesigned assistance programs. Policymakers should prioritize practical solutions, such as community-based food distribution centers and mobile food vans, to ensure the delivery of nutritious food to vulnerable populations in Bangalore.

The COVID-19 pandemic has reduced much of the complexities of human life, which has affected the multifaceted socioeconomic dimensions and sectors around the world. One of the main consequences of the pandemic is the reduction in physical mobility and shifting toward a more digitally enhanced platform, where activities may be continued given the imposed physical limitations. Global supply chains were broken down into regional and even local ones and travel has been reduced significantly across leisure and nonleisure reasons, among others. While we recognize that these changes would require substantial capital and financial investments, these will not be put to waste given that emerging models, practices, and trends are the “silver linings” of the pandemic onto the tourism sector. Given that one emerging advocacy is the sustainability of tourism destinations under the backdrop of environmental awareness, care, and sustainable use, we also look at how tourism goods and services are put on sale given the adoption of new models. Finally, we envelope the pandemic experience and the induced iterations of local tourism initiatives as an opportunity to look for new and revitalized tourism innovations toward the “next normal.”

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.

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.

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.

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.

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.

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.