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Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival and growth. This chapter discusses how such institutions, which vary in their nature and characteristics, shape firm strategies for climate change adaptation. Exploring different versions of institutional theory, the chapter demonstrates how and why institutional characteristics affect typical patterns of firm ownership, governance, and capabilities. These, in turn, influence companies’ internationalisation and climate-change strategies. Climate change poses challenges to how we understand firms’ strategic decisions from both an international business (IB) (HQ–subsidiary relations) and global value chains (GVC) (buyer–supplier relations) perspective. However, climate change also provides opportunities for companies to gain competitive advantages – if firms can reconfigure and adapt faster than their competitors. Existing IB and GVC research tends to downplay the importance of climate change strategies and the ways in which coherent or dysfunctional institutions affect firms’ reconfiguration and adaptation strategies in a globally dispersed network of value creation. This chapter presents a perspective on the institutional conditions that affect firms’ climate change strategies regarding ownership, location, and internalisation (OLI), and GVCs, with ‘investment’ and ‘emerging standards’ playing a significant role. The authors illustrate the discussion using several examples from the Global South (i.e. Bangladesh) and the Global North (i.e. Denmark, Sweden, and Germany) with a special emphasis on the garment industry. The aim is to encourage future research to examine how a ‘business systems’, or varieties of capitalism, institutional perspective can complement the analysis of sustainability and climate change strategies in IB and GVC studies.

Tourism is a rapidly growing economic sector that contributes significantly to national and local economies globally. Tourism growth in any destination largely depends on the weather and climate, considered prime factors affecting global tourist flows. Global South countries are said to be particularly vulnerable to climate change, owing to their limited adaptation capacity, placing them at greater risk of the impacts of climate change. This adaptive capacity is mainly attributed to a lack of capital intensity and technological flexibility, which is less effective than in developed countries. In addition to a lack of capacity to adjust to the direct hazards of climate change, developing countries are at additional risk due to their heavy reliance on economic sectors and resources sensitive to climate change, such as tourism. An enhanced understanding of climate change's impacts and adaptations to climate change is critical for determining strategic actions for tourism planning and development. This chapter provides a theoretical review of tourism and adaptation strategies, challenges and the dimensions of vulnerability in a tourism context, as well as the implications of climate change on tourism planning in the future. This chapter discusses the impact of climate change on tourism in the Global South, examining case studies and policy frameworks for adaptation and mitigation. It further explores opportunities for sustainable tourism development and partnerships for climate-resilient tourism. Overall, the chapter focuses on the challenges and opportunities for sustainable tourism in the Global South in the face of climate change.

The world is confronted by various current development challenges, including global health security and climate change. The rapid growth of these challenges warned all nations regardless of their development or geographical position. As an emerging international power, the United Arab Emirates (UAE) was among these nations and is viewed as a proactive key actor.

This review was conducted as a thematic synthesis from 27 studies, reports and publications along with authors' insights. Using MS Word and Excel programs, three stages of data exploration, extraction and synthesis and analysis were applied. Data gathering, analysis and thematization and compilation.

The UAE is giving significant attention to global health and climate change. Over the past 20 years, multipolicies, strategies and bodies were developed to lead the national, regional and global SDGs. Global health and climate change became the most two notable priorities on the government agenda and its strategic thinking is that both priorities can no longer be overlooked. Nationally, the UAE has made significant economic, scientific, social and health growth. Building a resilient and world-class healthcare system was one of six national priorities of the achieved UAE National Agenda 2021. Globally, UAE has proved its global health leadership by ensuring lasting and collective multilateral partnerships and collaborations that led to remarkable achievements in global health and climate change. Examples on the global scale: partnership with the World Health Organization (WHO) to target billions of people of the world's population and ensure they get Universal Healthcare Coverage (UHC) without financial hardship, the partnership between UAE and Bill and Melinda Gates Foundation to establish the Global Institute for Disease Elimination (GLIDE) to fight diseases and put an end to polio. Additionally, the state's role in the COVID-19 global efforts such as vaccine development, supply chain and distribution targeted low- and middle-income countries (LMIC). The UAE has shown a constant commitment to climate change mitigation and building a sustainable ecosystem by hosting global organizations, leading initiatives, supporting countries and is now organizing the 28th Conference of the Parties (COP28) this year. Great opportunities can be exploited to promote the country's contributions through further investment in cooperation, research and technology for better knowledge, sound policies, and innovative solutions for all regional and global health and climate change challenges.

This review is a fresh evidence-synthesizing attempt to document the role of the UAE. This role is well placed to play an additional major role with all partners to address these pressing challenges by boosting its role, especially in the Middle East region and advancing a new regional-oriented revolutionary expanded developmental plan that centered on low-resource countries empowerment, multilateralism, intersectionality and lasting collaborations.

One of the sectors most affected by the variable weather events caused by climate change and global warming is the aviation sector. Especially in aircraft accidents, weather events increasing with climate change and global warming are effective. The purpose of this study is to determine how much the change in weather conditions caused by global warming and climate changes affect the aircraft in the world between the years 2010 and 2022.

In this study, it was investigated which weather events were more effective in aircraft crashes by determining the rates of air events and aircraft crashes in aircraft crashes with a passenger capacity of 12 or more that occurred between 2010 and 2022.

It is clearly seen that increasing weather conditions with global warming and climate change increase the effect of weather conditions in aircraft crashes.

The difference of this study from other studies is the evaluation of the data of the past 12 years, in which the increasing consequences of global warming and climate change have been felt more. It also reveals the necessity of further research on the effects of weather conditions on aircraft.

The new additions to Brazil, Russia, India, China and South Africa (BRICS) expand into the broader Middle East and North Africa region, adding some of the largest populations and strongest economies of the region to BRICS+. Since the BRICS summit in August 2023, significant media attention has been given to the impacts of these shifting geopolitical sands, from the potential for de-dollarization processes, and the distribution of resource reserves for influencing markets. Conference of the Parties (COP) 28 presents an opportunity for these emerging economies (BRICS+) to assert their role in addressing the global climate crisis and push for more equitable and effective solutions. However, only little has been explored on how the new BRICS+ alignment will influence climate negotiations at COP 28 and the sustainability transition more broadly. This perspective article explores what the changes to BRICS+ mean for COP 28 and the relevance of COP 28 being hosted in a BRICS+ member country.

In crafting this perspective paper on BRICS+, the authors' methodology primarily entails a comprehensive review of existing literature, policy documents and academic analyses related to the BRICS+, as well as the examination of official statements, declarations and policy shifts from BRICS+ member countries to gauge their intentions and priorities within this expanded framework. The authors also monitor developments leading up to COP 28 to provide real-time insights into how BRICS+ dynamics shape climate negotiations.

The authors' perspective article puts forth a number of insights. First, the BRICS+ member countries are prominent players in global geopolitics. Their involvement in COP 28 could lead to climate negotiations being intertwined with broader geopolitical issues, potentially impacting the pace and direction of climate agreements. Second, COP 28 offers a critical opportunity to bridge the divide between developed and developing nations in the realm of climate action and sustainable development. The BRICS+ countries may, in this COP event, explore options beyond the traditional intergovernmental institutions, which often reflect the influence, hegemony and power dynamics of the Global North. This includes South–South collaboration, bilateral financial support, innovative financing and direct trade. Finally, agendas related to capacity building in this coming event will be a critical component of the global climate change agenda in a way that develops South–South dialogs for climate change adaptation and mitigation.

The authors' research sheds light on the implications of this expansion for climate negotiations, a critical global concern. It delves into uncharted territory by examining how the BRICS+ alignment may influence climate initiatives, which has not been thoroughly explored in existing literature. This comprehensive perspective fills a critical gap in the current discourse, providing policymakers and scholars with a more holistic understanding of the implications of BRICS+ for the global agenda on sustainability. Moreover, the research offers real-time insights by monitoring developments leading up to and during COP 28, allowing for timely analysis and informed recommendations. This aspect of the research provides immediate value to stakeholders engaged in climate negotiations and international relations.

The burgeoning literature on climate-related finance suggests that climate change influences financial markets. Building on this foundation, the present study aims to investigate the time-varying predictive power of news related to physical and transition climate risks for financial instability across the financial systems of the US, EU, and the ASEAN+3 countries (comprising the Association of Southeast Asian Nations plus China, Japan, and South Korea), from January 2003 to August 2022, on a monthly basis.

In this study, we use the VAR-based Granger-causality test in the presence of instabilities introduced by Rossi and Wang (2019), and combine it with the innovative rolling and recursive bootstrap time-varying Granger-causality approach of Shi et al. (2020). These methods were chosen for their capacity to effectively capture the dynamic influence of climate risk-related news on financial instability over time, offering an advantage over traditional constant parameter regressions and standard Granger causality methods. Additionally, we make use of the Media Climate Change Concerns indices recently developed by Ardia et al. (2022), coupled with regional financial stress indices.

Our findings indicate that the predictive power of climate change news for financial instability is substantial but varies over time. This influence becomes especially pronounced during periods that align with specific local and global events. In the US and EU, the predictive power is influenced by a combination of global and local macroeconomic, political, health, and climate-related factors. In contrast, ASEAN+3 financial systems show a stronger response to regional and local events, with comparatively less sensitivity to global events.

The results of this study are noteworthy for investors, highlighting increased market instability during periods with prevalent climate change news. Investors can adjust their strategies to mitigate risks and respond to macro-events that trigger climate news-related market instability, while considering regional sensitivities. Similarly, these findings are significant for policymakers, emphasizing the need to consider the influence of climate news on financial markets when designing regulatory frameworks. This could involve enacting measures to stabilize the financial system during periods of significant climate news. Policymakers might consider developing macroprudential regulations to bolster financial institutions’ resilience against climate change news effects.

This study pioneers the exploration of how climate change news affects financial system stability at the macro level. It extends beyond traditional research, typically focusing on direct effects of climate change in banking and asset markets, by examining broader implications of climate risk-related news for financial system instability. Furthermore, this study enhances our understanding of the predictors of global financial stability by examining the financial systems of the US, the EU, and ASEAN+3. It specifically investigates the impact of climate change news, a topic not extensively explored in previous research focusing mainly on macro-factors such as financial liberalization and business cycles.

The purpose of this study is to assess how intergovernmental panel on climate change’s (IPCC’s) sixth assessment report of Working Group I (WGI), a Summary for Policymakers (SPM), has evaluated the current climate change situation. The author uses the qualitative content analysis (QCA) method (i.e. summative content analysis [SCA]) to identify critical points of the SPM.

To better understand the WGI report and its SPM, the author uses the thematic analysis, often called the QCA method. This study takes more steps and uses one of the main qualitative content analysis approaches (i.e. SCA). Therefore, QCA (SCA) can help the author count the occurrence of certain words using computer-assisted qualitative data analysis software that quantifies the words in the data. This process helps the author to understand codes and patterns (e.g. the concept in the results section).

Interestingly, the AR6 says more about adaptation for policy makers in sections C (Climate information for risk assessment) and D (Mitigation of future climate change) than in sections A and D. Finally, this study concludes that the IPCC WGI SPM has addressed evidence on global climate change policymaking for SPMa, SPMd (mitigation-based strategies and mitigation policy [MP]) and SPMb, SPMc (adaptation policy and adaptation-based strategy).

First, this study refers only to the contribution of WGI, a SPM. The findings of this study do not necessarily provide a full understanding of what the AR6 WGI SPM says about climate change. It points out that the QDA Miner software and Voyant tool do not include all variables and examples where mitigation and adaptation-based strategies are discussed. The guidance for coding is based on the approved version of IPCC AR6 WGI SPM. The final limitation is that the relatedness of key words (e.g. confidence, high and warming) is sometimes ambiguous; even experts may disagree on how the words are linked to form a concept. Thus, this method works at the keyword level. A more intelligent method would use more meaningful information than keywords.

This study used qualitative data analysis (SCA) to explore what was said about climate change in four sections of the IPCC AR6 WGI SPM, which may influence current and future global climate change policymaking.

The choice of crops to produce at a location depends to a large degree on the climate. As the climate changes and food demand evolves, farmers may need to produce a different mix of crops. This study assesses how much cropland may be subject to such upheavals at the global scale, and then focuses on China as a case study to examine how spatial heterogeneity informs different contexts for adaptation within a country.

A global agricultural economic model is linked to a cropland allocation algorithm to generate maps of cropland distribution under historical and future conditions. The mix of crops at each location is examined to determine whether it is likely to experience a major shift.

Two-thirds of rainfed cropland and half of irrigated cropland are likely to experience substantial upheaval of some kind.

This analysis helps establish a global context for the local changes that producers might face under future climate and socioeconomic changes. The scale of the challenge means that the agricultural sector needs to prepare for these widespread and diverse upheavals.

The tourism sector is facing significant challenges due to global climate change. The sector is a major contributor to carbon emissions while at the same time relied upon to drive regional development in Arctic Finland. This paradoxical situation highlights the urgent need for effective mitigation and adaptation policies and governance frameworks for both climate change and tourism. Finland has set one of the world’s most ambitious national climate mitigation targets into a legally binding framework. The state aims to be the first country in the global North to reach carbon neutrality by 2035. The new Climate Change Act 2022 outlines the key requirements for climate change policy planning and related monitoring and defines the national climate objectives. However, the tourism industry’s future growth potential in the Arctic Finland relies heavily on international tourism, which is largely based on the aviation sector. Tourism therefore faces a paradoxical situation for growth thinking in the current climate change policy context. Against this backdrop, this chapter aims to explore the complex issue of sustainable tourism development governance in the context of carbon neutrality policy in Arctic Finland. Specifically, it focusses on the potential contradictions between the role and needs of the tourism sector in regional development policies, and the responsibilities outlined in the Climate Change Act. This ‘wicked problem’ requires careful consideration and innovative solutions to ensure that tourism can continue to drive economic growth while also addressing the challenges of climate change.