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This case study presents a critical analysis of why and how corporate managers in China are reluctant to adopt sustainability reporting assurance (SRA) provided by externally independent third-party assurers, despite the fact that it is acknowledged as a value-adding activity globally.

A longitudinal fieldwork case study was conducted from 2014 to 2019 in a Chinese central state-owned enterprise (CSOE), a pioneer in sustainability reporting practice since the mid-2000s, to collect first-hand empirical data on managerial perceptions of the adoption of external SRA. Semi-structured interviews with 25 managers involved in sustainability (reporting) practice were conducted. The interview data were triangulated with an analysis of archival documents and board meeting minutes pertaining to the undertakings of sustainability practices in the case study organization.

Our empirical analysis suggests that while managers recognize the benefits of adopting external SRA in enhancing the legitimacy of sustainability accountability, they oppose SRA because of their deep-rooted allegiance to the dominant logic of sociopolitical stability in China. SRA is envisaged to risk the stability of the socialist ideology with which CSOEs are imbued. Therefore, any transformational approach to accepting a novel (foreign) practice must be molded to gain control and autonomy, thereby maintain the hegemony of stability logic. Instead of disregarding external verification, managers of our case SOE appear to harness sustainability reporting as a navigational space to engage in internally crafted alternative manners in order to resist the rationality of SRA.

The empirical analysis presents a nuanced explanation as to why internal managers have hitherto been reluctant to embrace the embedding of independent assurance into the sustainability reporting process. Our prolonged fieldwork provides ample context-specific, intra-organizational evidence regarding the absence of SRA in Chinese CSOEs, which warrants more attention given their considerable presence in the global economy. In addition, the empirical analysis contributes to our understanding of the managerial capture of sustainability issues in a specific context of state capitalism and how organizations and individuals in an authoritarian regime interpret and respond to novel discourses derived from distinct institutional settings.

By drawing on current reports, this paper positions that Homo sapiens could in the near future be faced with an increasingly uninhabitable planet. It emphasises the importance of adventure tourism and its associated activities as a means of supporting individuals to develop more outdoor survival skills.

This study applies a scenario narrative approach in exploring and presenting potential future ideas. The significance of narratives lies at the essential examination of current trends and drivers that could be shaping future scenarios. This paper, through the exploration of past and current trends supports the researcher in presenting future views. The scenario narratives in this research are established via desk-based research and inspection of academic journals, industry reports, ideas and knowledge.

If society is pushed to the brink of extinction due to a catastrophic event(s), people will require survival skills, similar to those shared by our hunter-gather nomad ancestor. Thus, this paper highlights the value and importance of the industry in encouraging soft and hard outdoor adventure in the coming years. It recognises how different adventure travel activities can support people in rekindling with our more basic instincts and ultimately, surviving in different natural environments.

This paper offers original theoretical knowledge within the adventure tourism literature. Offering original consideration to the value of exploring the past as a method of understanding the future, the paper presents an original spectrum of soft and hard skills-based adventure tourism activities.

This article seeks to present approaches on the utilisation of expert information in strategic planning practices.

The article emphasises alternative scenario development for the bases of decision making. This is done through an evaluation of Delphi studies and their feasibility for scenario construction. As an application of the information processes, both narrow and broad expert information processes are presented as alternative sources for solutions in public sector strategic planning.

Basically, there are two alternative ways to utilise Delphi studies in strategic planning and decision making: a broad expert information process (BEIP) model; and a narrow expert information process (NEIP) model.

As a broad process, an example is presented of the alternative future outcomes and the argumentation around it in the share of genetically modified plant varieties in commercial farming in Finland.

This theoretical review contributes to the discussions of the linkages between the use of expert information, the scenario planning and the strategic planning processes.

Traditional management models are no longer viable in this complex era, with fast-pacing markets and various emergent properties affecting organizational success. The present study acknowledges the need for developing a coherent framework that leaders may use to evaluate their organizational adaptive ability.

This paper uses theoretical analysis.

This paper proposes the CAL-R framework, which identifies key characteristics of complex adaptive systems (CAS). These actionable elements, manifested in respective behaviors, will increase organizational adaptability. Adaptability is then suggested to be the mediating factor between complex adaptive leadership practice and organizational performance.

The suggested actionable elements are developed based on a theoretical, non-measurable approach; however, the need for statistical rigorousness is also acknowledged. Further research and a quantitative approach are also suggested for the development of a sound measurement scale.

Applying effective complex adaptive leadership will potentially provide organizations with a competitive advantage by making them more innovative, able to transform and adapt to environmental needs and changes and eventually meet their goals and reach their vision. Leaders may use the identified actionable elements as benchmarks against which they can evaluate their organizations' complex adaptive leadership readiness (CAL-R).

The CAL-R framework may be used by leaders in order to evaluate their organization’s current adaptive maturity level (ability) and identify the elements they need to focus on more and develop in order to become more adaptive and competitive.

This paper aims to analyze thoroughly all of the sources of research used to develop the money laundering (ML) and terrorist financing (TF) low-risk rating, a rating attained by Norway according to the Basel Institute of Governance, and determine the reasons why Norway is one of only two countries in the world according to the 2012 report, with the other being Estonia, to gain an overall low-risk ML and TF rating.

The differences between the USA and Norway which has obtained a low-risk ranking, were compared and contrasted.

Beginning with the Basel Institute Rating index as a legitimate source for use in assessing anti-money-laundering (AML)/TF risk, and the amount of documentation used in the index’s methodology, it has been proven that the low-risk rating Norway has received is well deserved, and that the US rating of medium risk is also deserved for the time the report was published. Achieving a low-risk rating is not as ambiguous as recently thought and neither is its application on a global scale.

The paper identifies practical areas of improvement and concerns in addressing the overall issue of ML and terrorist financing.

The paper aims to present an integrated foresight framework and method to support decision-makers who are confronted with today’s complex and rapidly changing world. The method aims at reducing the degree of uncertainty by addressing the inertia or duration of unfolding trends and by placing individual trends in a broader context.

The paper presents a three-layered framework and method for assessing megatrends based on their inertia or duration. It suggests that if long-term trends and key future uncertainties are studied in conjunction at a meta-level and placed in a broader multi-layered framework of trends, it can result in new insights.

The application of the proposed foresight method helps to systematically place a wide range of unrelated trends and key uncertainties in the context of a broader framework of trends, thereby improving the ability to understand the inertia, direction and mutual interaction of these trends.

The elaboration of identified trends and key uncertainties is partly case-specific and subject to interpretation. It is aimed at illustrating the potential use of the framework.

The paper presents a new approach that may, by itself or in combination with existing foresight methods, offer new means for anticipating future developments.

The use of the proposed framework has potential to provide better insight in the complexity of today’s rapid-changing world and the major transitions taking place. It aims to result in sharper foresight by reducing epistemic uncertainty for decision-makers.

The paper demonstrates how megatrends, Kondratieff waves and century-long trends can be placed in an integrated framework and analysed in conjunction.

The purpose of this article is to examine the nature and type of methods used in futures studies and foresight work which are explicitly concerned with creating “forward views” and/or “images of the future” (“prospective” methods).

A new analytical technique, “mode‐level analysis”, is introduced and described, based on a classification of “modes” of futures thinking and levels of “depth” of interpretive frameworks. By choosing both a set of thinking modes and a series of interpretive levels as a basis, prospective methods may be analyzed in terms of which mode(s) and what level(s) they operate with or at.

Two modes of thinking and five levels of depth are chosen for this analysis. The resulting schema is used to classify such methods as: wildcards, forecasting, “trend breaks”, visioning, backcasting, and alternative histories and counterfactuals. An analysis is also carried out on the method of “scenarios”, revealing a variety of different approaches operating at multiple levels of depth. The historical development of prospective methods is also discussed.

Mode‐level analysis can be generalized to any number of modes or levels, depending on the application, context or objectives of the analyst. It may be used by academics for interest's sake and for teaching students, and by practitioners as both a design tool and a diagnostic one.

This paper introduces a new technique for classifying prospective methods, and may help lead to ideas for the creation of new methods.

If we are to better understand what it means to think “sustainably,” the entrepreneurship literature suggests that entrepreneurial cognition offers us two powerful tools. Human cognition operates with two nearly parallel systems for information processing, intentional and automatic. Entrepreneurial cognition has long focused on how entrepreneurial thinking and action are inherently intentional. Thus, intentions-based approaches are needed to understand how to encourage the identification of actionable sustainable opportunities. But first, however, we need to address key elements of our automatic processing, anchored on deep assumptions and beliefs. In short, if sustainable entrepreneurship is about addressing sustainable opportunities, then before we can take advantage of research into entrepreneurial intentions, we need a better understanding of how we enact our deep mental models of constructs such as “sustainable.”

The purpose of this paper is to suggest a practical means of incorporating ecological capital into the framework of business entities. Investors and shareholders need to be informed of the viability and sustainability of their investments. Ecological (natural) capital risks are becoming more significant. Exposure to material risk from primary industry is a significant factor for primary processing, pharmaceutical, textile and the financial industry. A means of assessing the changes to ecological capital assets and their effect on inflows and outflows of economic benefit is important information for stakeholder communication.

This paper synthesises a body of literature from accounting, ecological economics, ecosystem services, modelling, agriculture and ecology to propose a way to fill current gaps in the capability to account for ecological capital. It develops the idea of the ecological balance sheet (EBS) to enable application of familiar methods of managing built and financial capital to management of ecological assets (ecosystems that provide goods and services).

The EBS is possible, practical and useful. A form of double-entry bookkeeping can be developed to allow accrual accounting principles to be applied to these assets. By using an EBS, an entity can improve its capability to increase inflows and avoid future outflows of economic benefit.

Although major efforts are under-way around the world to improve business impact on natural resources, these efforts have been unable to satisfactorily help individual businesses elucidate the practical economic and competitive advantages conferred by investment in ecological capital. This work provides a way for businesses to learn about what the impact of changes to ecological assets has on inflows and outflows of economic benefit to their enterprise and how to invest in ecological capital to reduce their enterprise’s material risk and create competitive advantage.

No one has synthesised knowledge and practice across these disciplines into a practical approach. This approach is the first demonstration of how ecological assets can be managed in the same way as built capital by using proven practices of accounting.

The purpose of this paper is two‐fold. First, to describe in detail a particular sub‐class of powerful prospective methods based on the method of “morphological analysis”. And second, to extend their use to create a basis for strengthening strategic analysis and policy development.

The paper examines the history and use of morphological methods in foresight work, and briefly describes three main “lineages” currently in use, and proposes some extensions to models of practice.

Recent research in cognitive psychology suggests that requiring a detailed and systematic examination of future possibilities before a decision is made leads to more effective assessments of futures. Morphological methods, by design and construction, are perfectly suited to this, and so can form an exceptionally strong basis for thinking systematically about the future.

The paper also describes how to go about designing a foresighting capacity based on a systematic evaluation of future systemic contexts, as well as discussing what aspects of the external environment to include in robust competitive intelligence, strategic monitoring, environmental scanning, and “horizon scanning” activities.

The paper proposes some extensions to existing practice and describes some ways to tie the development of a strategic meta‐language to clearly‐targeted intelligence scanning. This paper should be of interest to anyone involved in trying to strengthen strategy development, policy planning or intelligence analysis.