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Innovation is critical to the tourism industry. Living Labs (LLs) are innovation ecosystems which are becoming popular in tourism. LLs are a model of open innovation characterized by a networked approach to innovation. Local communities and businesses are usually excluded from processes of decision-making concerning the management of tourism. LLs enable local communities' participation in the sustainable development of tourism, thereby providing them the opportunity to increase their share of benefits. This chapter focuses on a case study of an LL recently created in Portugal and discusses LLs as an environment for tourism innovation where the local community is stimulated to explore competencies to cocreate value.

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.

This chapter presents and analyses the application of the novel version of the Intertwining Model in two tourist destinations which are strongly and successfully related to Christmas events and products in Brazil and in Finland. This analysis serves as an attempt to monitor the process of tourism development taking into account the policies implemented through time and the inter-relations between them, from the destinations' vocation for Christmas tourism. This analysis identifies stages in the evolution of public policies and their relationship to the networks of different actors, at the phases of development. This chapter confirms that as the model indicates, stakeholders have multiple roles.

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.

Purpose. This chapter discusses the challenges and different strategies to increase skill development for the future workforce.

Methodology. Multiple sources on the topic were studied and reviewed in this chapter. The idea of skill and its development is discussed in the literature review.

Findings. Different nations’ governments have promoted human capital development by providing up-skilling and retraining programs to balance supply and demand. Skills gaps need to be brought to the attention of stakeholders, such as governments, businesses, and the educational system. Teachers, employers, and other stakeholders need to develop strategies and action plans to ensure that the skills gaps are appropriately identified and adequately addressed. These initiatives must be developed with input from various stakeholders.

Practical Implications. The research results would inform the curriculum, incorporating skill development processes tailored to various scenarios. These findings would aid business organisations in crafting skill development programs that address identified skill gaps. Challenges in skill development would be taken into account during course development, and relevant teaching–learning materials would be created. Key stakeholders, such as accrediting organisations, employers, and students, should exert more influence on academic institutions to prioritise societal demands for economic development.

Originality/Value. The uniqueness and significance of this chapter lie in its concise summary of the strategies to tackle the hurdles in skill development.

At the beginning of the 21st century, multiple and diverse social entities, including the public (consumers), private and nonprofit healthcare institutions, government (public health) and other industry sectors, began to recognize the limitations of the current fragmented healthcare system paradigm. Primary stakeholders, including employers, insurance companies, and healthcare professional organizations, also voiced dissatisfaction with unacceptable health outcomes and rising costs. Grand challenges and wicked problems threatened the viability of the health sector. American health systems responded with innovations and advances in healthcare delivery frameworks that encouraged shifts from intra- and inter-sector arrangements to multi-sector, lasting relationships that emphasized patient centrality along with long-term commitments to sustainability and accountability. This pathway, leading to a population health approach, also generated the need for transformative business models. The coproduction of health framework, with its emphasis on cross-sector alignments, nontraditional partner relationships, sustainable missions, and accountability capable of yielding return on investments, has emerged as a unique strategy for facing disruptive threats and challenges from nonhealth sector corporations. This chapter presents a coproduction of health framework, goals and criteria, examples of boundary spanning network alliance models, and operational (integrator, convener, aggregator) strategies. A comparison of important organizational science theories, including institutional theory, network/network analysis theory, and resource dependency theory, provides suggestions for future research directions necessary to validate the utility of the coproduction of health framework as a precursor for paradigm change.