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The study set out to understand how the regional competitiveness index (RCI) in the department of Ancash related to the human development index (HDI) from 2008 to 2021. For a more complete understanding of the findings, each component or dimension of the RCI was analyzed. Ancash's HDI and its competitiveness index over a 14-year period were used as the population for this applied, longitudinal, descriptive-correlational study, which was based on secondary data extracted from the “Instituto Nacional de Estadística e Informática” (INEI) and business school of the Pontificia Universidad Católica del Perú (CENTRUM) statistical databases. Multiple linear regression was used to find the relationship. The research found a strong and positive correlation between regional competitiveness and human development between 2008 and 2021. No correlations were found between the HDI and the health, education, employment, or institutional dimensions of regional competitiveness, but direct and significant correlations were established between the economic environment and the HDI and between the infrastructure dimension and the HDI.

This article aims to provide a new paradigm for thinking about disability, which can be applied to other social groups, historically invisible and whose rights have been violated. The Model of Communication and Legitimate Acknowledgement of Disability (MCLAD) tries to break with the logic of continuing to add terms and euphemisms around the issue. The author proposes a new line to think about relationships in democratic societies. Taking the step from inclusion to acknowledgment does not imply another way of naming the disability, but rather addressing the problem from concrete practices of recognition. In order to arrive at the proposal of the MCLAD, the author will make a journey that addresses how disability has been understood throughout history, according to the study of different authors.

Disability has been perceived over time in many different ways, which led some authors to build models in order to explain certain social approaches to the subject. This article traces a journey from the first model to the present. In turn, it proposes a new one: the MCLAD, which is characterized by a paradigm shift: moving from inclusion to acknowledgment. To substantiate this, three categories are presented: acknowledgment, distance and vulnerability. The different theories and concepts that support the model will also be presented. The purpose of the MCLAD is to deepen the idea of empowering people with disabilities as part of today’s diverse societies and closing historically constructed gaps which are still in force.

The MCLAD proposes three categories: acknowledgment, distance and vulnerability. In turn, in each of them, there is a link between three axes: person with disability/society/state, analyzing the dynamics of these relationships presented, will provide us with the necessary elements to understand the proposed turnaround.

Although the different models will be presented according to the chronological order of definition over time, all of them still coexist today, in many cases in hybrid and naturalized ways in social practices. Recognizing what practices and conceptions are behind each model, allows us to recognize and resignify the ways of communicating toward people with disabilities (PWD) and on the issue of disability. It also allows other specific recognition practices, such as the legitimization of public policies from the laws that protect them.

To replace the paradigm of inclusion for that of acknowledgment and to recognize how the three categories (acknowledgment, distance and vulnerability) are linked with the three issues (PWD – society and state) allowing specific relationship and practises of legitimate or not acknowledgement. When the author affirms that the MCLAD implies a paradigm shift, the author means that it provides some elements from legitimate acknowledgment to complement aspects which inclusion does not address, and that the other models did not take into account. These are: the self-acknowledgment of people with disabilities and the sense of responsibility linked to empowerment; vulnerability as a category of reconciliation, which is typical of every human being; the contribution of the Phenomenology of the Among to think about how relationships and practices actually occur in society and, finally, the role of the state, which must watch over all its citizens, avoiding the distance between discourse (laws) and practices and, above all, avoiding exclusion from the system due to lack of monitoring of actions.

It should be noted that the MCLAD starts from the idea of language as a constructor of realities and conceives communication as an enabler of the acknowledgment of the other, who is also subject to rights. At the same time, it vindicates the voice of people with disabilities as protagonists (“Nothing about us without us”) and fosters the need for PWD themselves to be active in their struggles, promulgating legitimate acknowledgment. At the same time, it points out that the empowerment of PWD implies not only that they are aware of their rights but also that they themselves know and fulfill their duties within the democratic societies of which they are a part of and which, at least discursively, are regulated by laws. In other words, being empowered is also being responsible for living in society.

The main contribution that the MCLAD has to offer is to replace the paradigm of inclusion for that of acknowledgment. And, throughout the path followed in this article, an attempt has been made to establish that the turnaround is not to capriciously install a new concept (acknowledgment), but to demonstrate that the new paradigm involves three categories that sustain and support a model that seeks to be the basis for effective public policies, for a society that values diversity and for people who feel worthy and contribute to dignify others.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

The interview traces the early discussions in the context of disasters as developmental failures.

The transcript and video was developed in the context of a United Nations Office for Disaster Risk Reduction (UNDRR) project on the history of DRR.

The interview traces the development of disaster risk reduction discussions in different contexts such as “LA RED” network in Latin America.

The interview clearly highlights the need to not forget the early thoughts on vulnerability and disaster risk.