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The research considers the issues of organizing strategic management accounting, sales planning, budgeting, and the conditions for introducing the methodology of the stabilized system. The author determines the essence and problems of the most essential indicators and provides relevant solutions. Moreover, in reliance upon the industry features, the author worked out the proposals for selecting the most necessary indicators and developing a strategic development map for the enterprises of the ferrous metallurgy industry. Thus, the research analyzes four methods of the balanced scorecard system. Based on the system of the most basic calculation indicators, the quantitative indicators are related to the qualitative data of the current situation. The measures are based on meeting the needs of the “Financial economic activity” aspect, the interaction of the enterprise with the customer, consumer counterparties, and main, auxiliary, and general production and management units, and increasing investment in knowledge and skills and training competitive staff. Moreover, the author developed proposals for implementing strategic management accounting regarding financial, customer, employee, and process system in black metallurgical industry enterprises. Additionally, the research presents an analysis based on the strategic plan, purpose, and mission of the management accounting organization. The efficiency of innovation-based development in currently operating enterprises is evaluated by the qualifications of employees and the quality of research activities.

The circular economy (CE) is a sustainable economic model that has the potential to create new opportunities, reduce environmental impact and enhance social well-being. Ho Chi Minh City (HCMC), the largest city in Vietnam, has experienced rapid economic growth in recent years, but at the cost of the environment and public health. The city could reduce waste, conserve resources and promote sustainable production and consumption by adopting CE principles. Employing qualitative research, including content analysis, we construct a SWOT analysis to assess HCMC's strengths, weaknesses, opportunities and threats in the CE context. The city possesses several strengths, such as a vast potential for a CE and a robust economic foundation. However, it also faces multiple weaknesses, including insufficient infrastructure, inadequate citizen and business awareness and participation, ineffective policy enforcement and a deficiency of standards for recycled products. This chapter will conclude that the CE presents an opportunity for HCMC to reduce its dependence on imported raw materials, increase local value creation and create new jobs in the CE sector.

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.

Chapter one of this valuable book focuses primarily on the construction industry and emphasises on thematic areas such as industry entities, including its social and economic impact supported by the workforce within the industry. The workforce, which consists of a wide variety of training, semi-skilled and unskilled labourers, is crucial to the building sector. These people are vital to the conception, management and accomplishment of construction projects in various industries. The chapter also highlights the lack of female gender involvement and how the gender gap would be filled.

Digital technologies (DTs) have emerged as a major driving force, transmuting the ways Supply Chains (SCs) are managed. The integration of DTs in supply chain management (SCM), Digital Supply Chain Management (DSCM), has fundamentally reshaped the SCM landscape, offering new opportunities and challenges for organizations. This chapter provides a comprehensive overview of modern DTs and the way they impact modern SCM. This chapter has twofold objectives. First, it illustrates the major changes that DTs have brought to the supply chain landscape, unraveling their multifaceted implications. Second, it offers readers a deeper and comprehensive understanding of the challenges and opportunities arising from the incorporation of DTs into supply chains. By going through the chapter, readers will be able to have a comprehensive grasp of how DTs are reshaping SCM and how organizations can survive and thrive in the digital age. This chapter commences by shedding light on how DTs have and continue to redefine SCM, improving supply chain resilience, visibility, and sustainability in an increasingly complex and interconnected world. It also highlights the role of DTs in enhancing SC visibility, agility, and customer-centricity. Furthermore, this chapter briefly highlights the challenges related to the adoption (pre and post) of DTs in SCM, elucidating on issues related to talent acquisition, data security, and regulatory compliance. It also highlights the ethical and societal implications of this digital transformation, emphasizing the significance of responsible and sustainable practices. This chapter, with the help of three cases, illustrates how the adoption of DTs in SC can impact the various SC performance indicators.

This chapter presents an interpretation of gentrification and touristification as gender-related issues. The underlying question driving this discussion is: How can we envision feminist cities when certain forms of feminism today are strongly intertwined with consumerism? In the context of ghost cities or neighborhoods, Airbnb and digital nomads dominate, skyrocketing prices make life unaffordable, support structures vanish in favor of place branding, and oppressive security practices are normalized. The chapter examines the history of neoliberal deactivation in Rome’s Ostiense neighborhood. It explores the resistance by places of liberation, such as the occupied former barracks of Porto Fluviale, which serves as a residence for homeless families. It delves into the genuine transformation of the area into an open-air museum exploited for tourism and the occupation of a former nightclub turned into a meeting space for marginalized individuals to ensure their safety through acts of resistance. The territorial appropriation dynamics driven by neoliberal forces have altered geographies, resulting in an emotional detachment that renders the city unlivable. The chapter touches upon the transformation of soulful places into sites of emotional resistance, illustrated through Sara Ventroni’s poem dedicated to the Gasometer. This suburban colossus has indelibly shaped the area’s cityscape since the early 20th century, constantly caught between branding and resistance. Drawing from these experiences and insights, a new theory of the city is proposed, one rooted in the principle of care.

Ocean transportation is not only the cheapest and the best mode of bulk transport but also the most polluting form of transportation. The International Maritime Organization (IMO) has set strict targets to cut down carbon dioxide (CO₂) emissions, following which several initiatives have been taken by the shipping industry to embrace new technologies that can make the industry greener. Significant investments have been made into research and development (R&D) to develop alternative marine fuels. This chapter explores the feasibility of setting up a Biomass Recycling Facility (BRF) in the Tirupur–Tuticorin region in Tamil Nadu. The region was chosen because Tirupur being a textile valley generates tonnes of textile wastes every year. It can become good feedstock for biofuel generation, and it is also near Tuticorin Port, which is one of the major ports in Tamil Nadu. On an average, every year 1,000 vessels of medium and large size call at this port. There is a high probability that a BRF established in the vicinity can generate and supply bioethanol for the ships calling at Tuticorin Port. It is apparent from the findings of the study that the feedstock generated by textile industry alone may not be sufficient to meet the huge volumes of biofuel requirements of vessels, more over considerable investments into infrastructure and technology are required. But the study points out that still it could become a viable option because of the government support and favourable Foreign Direct Investment (FDI) policies. The growing demand for biofuel and the increasing price in the world market can become an added advantage.

The report is an environmental impact assessment of two conjoining water streams in the lower area of the Wembury catchment where freshwater meets the coast. The assessment was conducted as there were concerns that the streams may be causing exceedances of the Environmental Quality Standards (EQS) due to catchment-based inputs from anthropogenic activities.

Water, sediment samples, and other parameters were collected, measured, and treated to preserve the concentration of nutrients and metals at three sites. A comparison with the neighbouring river Erme was made to determine if the findings were coherent. The report includes recommendations and mitigation strategies needed to improve the environmental quality of the system.

Findings indicate several breaches of EQS: water nitrogen, copper and zinc, and sediment copper. The highest recorded concentrations were mainly at sites one and two, likely from point source inputs from Wembury town and pollution accumulation from upstream land use such as arable and agricultural land. A special precaution must be taken for sediment copper, increasing monitoring to ensure values do not exceed Probable Effects Level (PEL) possibly becoming dangerous for the fauna and flora but also for humans. River Erme showed to also have EQS breaches but to some degree displayed an overall better ecological status. Despite several breaches in the legal limits, Wembury displays an overall good ecological status supporting life above and below water and is therefore an appropriate model for promoting environmental stewardship. It is to be noted that the material of the coursework was further edited after its original submission.

Marine seaweeds, characterised by high-valued bioactive compounds, are used worldwide for several applications, including human food, animal feed, pharmaceutics and cosmetics, bioplastics, agricultural fertilisers, biofuels, and others. Seaweed production can be carried out through different approaches, from on-land or sea-based cultivation to the harvesting of wild stocks. The latter can be of particular importance in the case of seasonal algal over-proliferations, often caused by eutrophic conditions associated with intensive human industrial activities, and which wreak havoc with ecosystem functioning and hinder economic activities. In Europe, Italy experiences seaweed blooms in several coastal basins, such as the Lagoon of Venice and the Lagoon of Orbetello (Tuscany). Here, the proliferating seaweed represents a disturbance to the natural ecosystem and to local business and touristic activities. These biomasses hold no economic value in the country and are systemically removed and disposed of. Re-purposing the biomass to produce seaweed-derived commercial goods would provide benefits for the environment and local economic activities while promoting a sustainable business within a Circular Economy framework and contribute to the UN Sustainable Development Goals number 12 (‘Responsible consumption and production’), and number 14 (‘Life under water’), among others.

The spatial concentration of the manufacturing employment and production is the general feature in all the economy. Indian economy is not an exception from this scenario. The spatial pattern of Indian manufacturing sector reports a significant regional disparity. Since manufacturing is becoming more vital in the Indian economy, it is essential to understand the spatial distribution of the manufacturing sector. This chapter provides a detailed picture of India’s spatial distribution pattern in formal and informal manufacturing sectors. Using the well-known Ellison–Glaeser index, we measure the industrial agglomeration for all National Industry Classification (NIC) three-digit industries and further incorporate statewise manufacturing activity distribution. From the analysis, it is evident that there is a substantial regional concentration of manufacturing activity; however, the recent regional distribution pattern also depicts some signs of industrial dispersion.