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This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This article aims to contribute to the literature linking the three pillars of sustainable development with the human development field. To do so, it analyzes how a group of stakeholders that participate in collective action for nature governance in Segre–Rialb, Catalonia, build collective capabilities and reconcile a holistic sustainable development with human development and collective well-being. The analysis is performed using nature governance and the capability approach theories. In particular, the framework providing the lenses to examine the collective action for nature governance is based on Elinor Ostrom's Institutional and Analysis framework and the collective capabilities concept.

The study is based on documental analysis (legal document namely and online resources available in Catalonian website) and a few online interviews since all fieldwork was canceled due to the coronavirus disease 2019 (COVID-19) pandemic.

The case study reveals that collective action for nature governance has a twofold function: it materializes holistic sustainability and produces capabilities, reconciling sustainable and human development. Therefore, the research proves that people who work together to govern nature can boost a holistic perspective of sustainability and reconcile sustainable and human development.

First, this work aims to reconcile sustainable and human development fields that have been usually separated in academia, contributing to the research body that has attempted to relate human development and sustainability. This analysis uses a holistic perspective of sustainability, including the social, economic and environmental aspects connecting them to human development; this was not deeply explored before. Finally, the rigorous documental analysis, namely legal texts that allow reaching conclusions, is relevant since all fieldworks were canceled in 2021.

This paper aims to explain the nature of the economic agent in Islamic economics. He is commonly referred to as Homo Islamicus.

This is done by deriving the concept from the Qurʾān as the primary epistemological source in Islamic economics. The paper, thus, attempts to explore the message of the Qurʾān and internalize its concepts and values in their totality into the conception of the economic agent from an Islamic perspective.

The paper brings an insight regarding the nature of the economic agent in Islamic perspective. The concept of the economic agent that is developed from the Qurʾānic teachings will be useful in developing assumptions and theories in Islamic economics.

This paper explores the normative behavioral framework of man from the Qurʾānic perspective (i.e. what is expected of man) in order to serve as the basis on which assumptions, concepts and theories could be produced and applied in real life. Further studies could extend the discussion by examining the application of the concepts in practice.

This paper promotes a normative behavioral framework that could be the basis in developing the body of knowledge of Islamic economics.

This paper promotes a concept of the economic agent in Islamic perspective, termed as Homo Islamicus, who is going to portray Islamic ethical teachings in economic actions. The paper brought insights from the Qurʾānic teachings and principles in developing the concept of Homo Islamicus who will be the representative agent in theorizing Islamic economics.

This first chapter explores the basic foundation of corporate ethics: the human person in all its dignity and mystery, its corporeality and emotionality, and its cognitive and volitive capacities of moral development. Four fundamental characteristics of the human person, namely individuality, sociality, immanence, and transcendence, will be examined for their potential to understand, live, experience, and witness corporate ethics and morals. We explore the profound meaning and mystery of human personhood invoking several philosophies of the good and human dignity as exposed by Aristotle and Thomas Aquinas in the West, by the doctrine of Dharma in the East as expounded by Gautama Buddha, Mahabharata, and Bhagavad Gita, and by Prophets Confucius and Tao, in the East. Several contemporary cases of great human personhood are analyzed: for example, Peace Nobel Laureate Nelson Mandela from South Africa (1993) and Peace Nobel Laureate Liu Xiaobo from China (2017) – cases of human abuse that turned into triumphs of human dignity.

Scientific knowledge is usually regarded as the basis for the management of natural environment and wildlife in ecotourism. However, recently, social construction approaches challenge the domination of natural science. This study aims to examine the effectiveness of the social construction paradigm in ecotourism management, through conducting a content analysis of social media comments on an accident caused by a monkey in a Chinese ecotourism area. The results show that people commented on the accident from five aspects. First, the public expressed their compassion and mourning for the deceased. Second, people thought that the death was casual and absurd, yet life is full of uncertainty and people should cherish the present. Third, people commented much on the deceased tourist’s company, which is a famous sugar brand well entrenched in many Chinese people’s childhood memories. Fourth, people constructed the monkey as Monkey King, Golden Monkey (another famous sugar brand in China) and as a criminal. Fifth, people also gave their opinions about possible causes of the accident, namely, it was caused by “the mandate of heaven,” company competition, conspiracies or poor management. This study only seriously considers the comments about the mandate of heaven. This explanation is consistent with the Chinese traditional construction of nature as “heaven,” which is believed to dominate the natural and human worlds. Most people, including the managers, accepted the accident and did not explore further about the reasons for the accident. In this case, such a social construction of nature does not aid effective ecotourism management.

This paper aims to determine the status of the socialist market economy through a logical analysis of the evolution of economic systems in human society.

This paper presents an analysis of uncertainty and the functions performed by different economic systems in managing and resolving it, thereby explaining the evolutionary rationale behind economic system evolution.

Firstly, the socialist market economy empowers the market to play a decisive role in resource allocation, which serves as the foundation for activating individuals' motivation to engage in economic activities. Secondly, the socialist market economy adheres to the basic socialist economic system, which is the basis for the socialist market economy to stabilize the economy and society or to address the risk of economic uncertainty that may trigger macro-level inconsistencies in economic operations. Thirdly, the advantages of a socialist market economy in adapting to economic uncertainties do not arise spontaneously and must be exerted through continuous improvement of the socialist market economy.

The innovation of this paper lies in introducing uncertainty to clarify the logic behind the evolution of economic systems in human society and explaining the typical significance of the socialist market economy and its advantages in accommodating and resolving uncertainty.

All four propositions, assumptions (A), presumptions (P), suppositions (S), and presuppositions (PS), are, in general, part of human language and its usage, usually studied under the domain of linguistics. Critical thinking, as we understand in these volumes, is critical analysis of human language and its linguistics and narratives and arguments, which freely or spontaneously use A, P, S, and PS. These in turn are composed of signs, symbols (e.g., the alphabet) that bear meanings (semantics), messages and information (informatics), and motivation and persuasion via argumentation (pragmatics). We elaborate on these in this appendix.

Our major thesis here is the epistemological quasi necessity of A, P, S, and PS, which we freely and spontaneously use in linguistics, informatics, semantics, semeiotics, and pragmatics in our day-to day discussions, dialog, research, teaching, conversations, and conventional rationalizations. These can be both good from the viewpoint of transparency and honesty, opacity, and human exchange information asymmetry. They are dangerous since such A, P, S, and PS could be based on false dichotomies of man/Nature, male/female, truth/falsehood, objectivity/subjectivity, riches/poverty, equality/inequality, and the like; most of the negative aspects of such dichotomies are being used for self-serving, profit-maximizing, wealth-accumulating, poverty-perpetuating, and socially polarizing purposes. Human Anthropocene history is dotted with them, especially in the developmental context of industrialization and economic infrastructure development.

Hence, the vital necessity of critical thinking for critical self-examination, especially in current MBA curricula. All the three volumes of this book on critical thinking are expressly designed for this purpose.

The relationship between man and nature varies with different stages of the development of human society. The destructive consequences brought about in the early stage of industrialization sparked serious concerns about ecological and environmental issues.

The worldwide controversy aroused by The Limits to Growth published in 1972 made people realize that the carrying capacity of the ecosystem was limited, as were the resources. In the long run, scientific and technological progress can constantly discover new energy and resources.

However, in every specific stage of human society, the energy and resources crises are always a severe challenge that human beings should face. It is the core contents of sustainable development to change the old economic growth model and explore a new economic growth model.

The relationship between man and nature is one of the most fundamental relationships in human society and economic development. How to deal with it is also one of the most fundamental issues in human society and economic development. From the perspective of the historical process of human society, the relationship has roughly gone through the following stages.

Every human being is spiritual and has spirituality, whether it is existential and subconscious or reflective and explicitly conscious. The existential subconscious level of spirituality informs and empowers our conscious decisions, choices, and actions. In this sense, spirituality is the continuous line of action that fashions our personal and collective human and cosmic identity. Despite our native spirituality that unites and harmonizes humanity, we also experience the fallen nature of the human heart and the resulting brokenness of human relations as the major cause of crises in our lives, families, corporations and nations, and now the life-threatening ecosystems that form our common planetary home. Hitherto, we have falsely presumed that the earth and the universe are for the use of mankind – an anthropocentric concept of ecology and sustainability. Hence, we are on the verge of destroying the planet. We need planetary ethics and cosmic spirituality to change our mind-set – from anthropocentricism to cosmocentricism and from being the conqueror of nature to being a caring partner of nature. This is the essence of corporate cosmic spirituality. Human spirituality in general and corporate executive spirituality in particular seem to be the best way to understand and offer a way out of the personal, communal, and planetary disorders of our age. This concluding note of this book is a summons to all corporate executives to rise to the call of cosmic spirituality.

The study aims to investigate how tourism actors' methodologies fuel the development of regenerative activities anchored in the reciprocity of nature and humans directed at bringing well-being for all living beings.

To shed light on micro-scale regenerative creation processes in tourism, the authors engage in co-creative case study research with the owners of a small value-driven tourism firm in Arctic Norway in their creation of activities that strengthen the human–nature relation.

The authors found that the values of the tourism firm's owners constitute the soul creating regenerative activities based on the reciprocity of soil and society. Thus, the authors posit that soil, soul and society are at the core of developing regenerative tourism activities. A key finding identified is that it is challenging for small eco-centric driven firms to co-create regenerative tourism activities within a capitalocentric system. For regenerative activities to become regenerative tourism practices, multiple actors across levels of operations must act as responsible gardeners.

The study extends current literature on regenerative tourism by providing in-depth insights into the methodology, illustrated through soil, soul and society, guiding one small tourism firm's development of regenerative tourism activities and what drives these processes. The study also contributes knowledge that broadens the use of well-being in tourism to better address current capitalocentric challenges limiting the development of regenerative practices.