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To effectively integrate sustainability education into accounting, the needs of stakeholders such as educators, practitioners, regulators, students, and politicians must be considered. While existing literature reflects their separate perceptions, this study considers their influence on the integration process. Sustainability accounting can play a key role in supporting sustainability practices, which businesses need to be accountable for. This study focuses on how sustainability accounting education can improve corporate sustainability practices. However, most existing studies only consider one stakeholder group, and there is a gap in literature on sustainability accounting education in developing countries, particularly in the Middle East. This study informs future researchers about various research gaps in sustainability education.

Responding to the continuing separation of participants and researchers in LIS participatory research, a new methodology is proposed: action partnership research design (APRD). It is asserted that APRD can mitigate or remove the hierarchical structures often inherent in the research process, thus allowing for equal contribution from all.

Building on the bonded design (BD) methodology and informed by a scoping literature review conducted by the same authors, APRD is a human-centered research approach with the goal of empowering and valuing community partnerships. APRD originates from research investigating the use of participatory design methods to foster collaboration between two potentially disparate groups, firstly with adult researchers/designers and elementary school children, and secondly with university faculty and IT professionals.

To achieve this goal, in addition to BD techniques, APRD draws inspiration from elements of indigenous and decolonization research methodologies, particularly those with an emphasis on destabilizing power hierarchies and involving research participants as full partners.

APRD, which emerged from findings from previous participatory design studies, especially those of BD, is based on the premise of partnership, recognizing that each member of a design team, whether researcher or participant/user, has unique expertise to contribute. By considering participants/users as full research partners, APRD aims to flatten the hierarchies exhibited in some LIS participatory research methodologies, where participants are treated more like research subjects than partners.

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their establishments. The main objective of this chapter is to assess the quality of environmental, social, and governance (ESG) communication for Moroccan financial institutions. This chapter is devoted to the content analysis of the annual reports of 14 financial institutions listed in Morocco regarding ESG strategies between 2017 and 2021. The reference assessment tool we used is the Global Reporting Initiative (GRI) standards (2016), based on six principles. Each principle contains requirements and guidance on how to apply it. These principles are summarized in the following: Accuracy, Balance, Clarity, Comparability, Reliability, and Timeliness. The sample is composed of 14 financial institutions listed on the Casablanca Stock Exchange. After checking the content of the annual reports of listed Moroccan financial institutions, we detected several shortcomings in Corporate Social Responsibility (CSR) reporting behavior. Companies avoid disclosing information about negative events and performance. We saw this as a bad sign for stakeholders. The results showed a significant gap between the GRI standards and the content of the annual reports. These weaknesses mainly concern accuracy, comparability, and, timeliness, hence the need to carry out corrective measures to improve the quality of ESG practices within Moroccan financial institutions. One of the limitations of this research is its focus on financial institutions. However, it is possible to broaden the scope of the research by assessing the quality of ESG communication for nonfinancial companies.

The purpose of this paper is to present investigations on the significant influence of the tube material and fin density on fluid elastic instability and vortex shedding in a parallel triangular finned tube array subjected to water cross flow.

The experiment was conducted on finned tube arrays with a fin height of 6 mm and fin density of 3 fins per inch (fpi) and 9 fpi. A dedicated setup has been developed to examine fluid elastic instability and vortex shedding. Nine parallel triangular tube arrays with a pitch to tube diameter ratio of 1.78 were considered. The plain tube arrays, coarse finned tube arrays and fine finned tube arrays each of steel, copper and aluminium materials were tested. Plain tube arrays were tested to compare the results of the finned tube arrays having an effective tube diameter same as that of the plain tube.

A significant effect of fin density and tube material with a variable mass damping parameter was observed on the instability threshold. In the parallel triangular finned tube array subjected to water cross flow, a delay in the instability threshold was observed with an increase in fin density. For steel and aluminium tube arrays, the natural frequency is 9.77 Hz and 10.38 Hz, which is close to each other, whereas natural frequency of the copper tubes is 7.40 Hz. The Connors’ stability constant K for steel and aluminium tube arrays is 4.78 and 4.87, respectively, whereas it is 5.76 for copper tube arrays, which increases considerably compared to aluminum and steel tube arrays. The existence of vortex shedding is confirmed by comparing experimental results with Owen’s hypothesis and the Strouhal number and Reynolds number relationship.

This paper’s results contribute to understand the effect of tube materials and fin density on fluid elastic instability threshold of finned tube arrays subjected to water cross flow.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

The education of deaf and hard of hearing (d/DHH) students is largely dependent on the preferred mode of communication. Historically, the mode of communication for d/DHH students was determined by society rather than by students and families. This resulted in divisiveness between the Deaf culture and proponents of oral communication. The adoption of IDEA allowed family participation in the decision-making process. Advances in technology increased student access to sound, resulting in more educational placement options. Despite the positive changes, the complex nature of hearing loss and the wide variety in cultural considerations have made it difficult to determine the best approach to deaf education. Thus, educators and providers are left in a conundrum of which version of “traditional” deaf education is best for students.

Racial stigma and racial criminalization have been centralizing pillars of the construction of Blackness in the United States. Taking such systemic injustice and racism as a given, then question then becomes how these macro-level arrangements are reflected in micro-level processes. This work uses radical interactionism and stigma theory to explore the potential implications for racialized identity construction and the development of “criminalized subjectivity” among Black undergraduate students at a predominately white university in the Midwest. I use semistructured interviews to explore the implications of racial stigma and criminalization on micro-level identity construction and how understandings of these issues can change across space and over the course of one's life. Findings demonstrate that Black university students are keenly aware of this particular stigma and its consequences in increasingly complex ways from the time they are school-aged children. They were aware of this stigma as a social fact but did not internalize it as a true reflection of themselves; said internalization was thwarted through strong self-concept and racial socialization. This increasingly complex awareness is also informed by an intersectional lens for some interviewees. I argue not only that the concept of stigma must be explicitly placed within these larger systems but also that understanding and identity-building are both rooted in ever-evolving processes of interaction and meaning-making. This research contributes to scholarship that applies a critical lens to Goffmanian stigma rooted in Black sociology and criminology and from the perspectives of the stigmatized themselves.

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in this area.

This article offers an original analysis of papers published on greenwashing and sustainability assurance research in the field of accounting. It adopts a systematic literature review and a narrative approach to analyse the dominant themes and key findings in this new and rapidly evolving field. From this overview, specific avenues for future research are identified.

In the past few years there has been a substantial spike in concern relating to greenwashing among academics, practitioners, regulators and society. This growing concern has only partly been reflected in the research literature. To date, research has primarily focused on: (1) the characteristics of firms adopting sustainability assurance, (2) the challenges facing sustainability auditors, (3) the development of appropriate assurance standards and regulations, and (4) capital market responses to greenwashing and sustainability auditing/assurance. Three key future research issues with respect to greenwashing are identified: (1) the future of standard-setter attempts to regulate greenwashing, (2) professional jockeying in sustainability reporting assurance, and (3) capital market opportunities and challenges relating to greenwashing and assurance.

Despite the profound economic and reputational impact of greenwashing and the rapid development of sustainability assurance services, research in accounting remains fragmented and emergent. This review identifies avenues offering considerable scope for inter-disciplinarity and bridging the divide between academia and practice.