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The shift toward a circular economy (CE) represents a collaborative endeavor necessitating the presence of efficient frameworks, conducive contexts and a common comprehension. This research serves as a pivotal stride towards this goal, presenting an exclusive prospect for the investigation and fusion of these frameworks, with particular emphasis on the Quintuple Helix Model (5HM), into a unified theoretical framework that underscores the core principles of the CE. This study is centered on three pivotal questions aimed at decoding the CE transition in specific regional settings.

Adopting an abductive approach firmly anchored in a two-stage qualitative process, this study specifically merges the foundational principles from institutional theory, entrepreneurship literature and CE frameworks to provide insights into the dynamics of circular ecosystems, with a specific focus on the Huelva region in Spain.

The findings demonstrate significant potential in the CE, ranging from the integration of product and service systems to innovations in eco-industrial practices. Yet, a notable deficiency exists: the absence of institutional entrepreneurs, highlighting the essential role that universities can play. As recognized centers of innovation, universities are suggested to be key contributors to the transformation toward a CE, aligning with their societal and economic responsibilities.

This study highlights the importance of managing relationships with entities like SMEs and policymakers or academia for effective CE adoption. Policymakers can refine strategies based on the research’s insights, while the impact of university-driven circular ecosystems on sustainable societies is another crucial area for research.

The sustainability models cited in CE literature may not be comprehensive enough to prevent problem shifting, and it can be argued that they lack a sound theoretical and conceptual basis. Furthermore, the connections between sustainability objectives and the three levels of the CE operating system remain vague. Additionally, there is insufficient information on how regions foster the involvement of the environment in fivefold helix cooperation and how this impacts the CE.

This study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine the contribution of LID to environmental deterioration and natural resource degradation in the CAR. As a result, a mathematical model is developed, which supports sustainability practices to maintain the environmental quality and natural resource management in CAR, Philippines.

This study used a descriptive research design using a mixed-methods approach. Self-structured interview and survey were used to gather the data. The population of this study involved three groups. There were 6.28% (34) experts in the field for the qualitative data, 70.24% (380) respondents for the quantitative data and 23.47% (127) from the lodging establishments. 120 respondents from the Department of Tourism – CAR (DOT-CAR) accredited hotels. Nonparametric and nonlinear regression analysis was used to process the data.

The effects of LID on the environmental quality and natural resource management in CAR as measured through carbon emission from liquefied petroleum gas (LPG), electricity and water consumption in the occupied guest rooms revealed a direct correlation between the LID. Findings conclude that the increase in tourist arrival is a trigger factor in the increase in LID in the CAR. The increase in LID implies a rise in carbon emission in the lodging infrastructure. Any increase in tourist arrivals increases lodging room occupancy; the increased lodging room occupancy contributes to carbon emissions. Thus, tourism trends contribute to the deterioration of the environmental quality and degradation of the natural resources in the CAR. A log-log model shows the percentage change in the average growth of tourist arrival and the percentage increase in carbon emissions. Establishments should observe standard room capacity to maintain the carbon emission of occupied lodging rooms at a minimum. Responsible leadership is a factor in the implementation of policy on standard room capacity.

The result of the study has some implications for the lodging businesses, the local government unit (LGU), the Department of Tourism (DOT) and the Department of Environment and Natural Resources (DENR) in the CAR. The study highlights the contribution of the lodging establishments to CO₂ emission, which can degrade the quality of the environment, and the implication of responsible leadership in managing natural resources in the CAR. The direct inverse relationship between energy use and CO₂ emission in hotels indicates that increased energy consumption leads to environmental degradation (Ahmad et al., 2018). Therefore, responsible leadership among policymakers in the lodging and government sectors – LGU, DOT and DENR – should abound in the CAR. Benchmarking on the model embarked from this study can help in designing and/or enhancing the policy on room capacity standardization, considering the total area with its maximum capacity to keep the carbon emission at a lower rate. Furthermore, as a responsible leader in the community, one should create programs that regulate the number of tourists visiting the place to decrease the number of overnight stays. Besides, having the political will to implement reduced room occupancy throughout the lodging establishments in CAR can help reduce the carbon emissions from the lodging businesses. After all, one of the aims of the International Environment Protection Organization is to reduce CO₂ emissions in the tourism industry. Hence, responsible leadership in environmental quality preservation and sustainable natural resource management must help prevent and avoid greenhouse gas (GHG) emissions.

Most studies about carbon emission in the environment tackle about carbon dioxide emitted by transportation and factories. This study adds to the insights on the existing information about the carbon emission in the environment from the lodging establishments through the use of LPG, electricity and water consumption in the occupied guest rooms. The findings of the study open an avenue for globally responsible leadership in sustaining environmental quality and preservation of natural resources by revisiting and amending the policies on the number of room occupancy, guidelines and standardization, considering the total lodging area with its maximum capacity to keep the carbon emission at a minimum, thus contributing to the lowering of GHG emissions from the lodging industry.

This study aims to introduce and evaluate a model of host community support for sustainable tourism development (SSTD) based on the influential factors contributing to community support in a biosphere reserve.

Partial least squares structural equation modeling using SmartPLS 3 software is applied to analyze data collected from 473 residents of the Miankaleh Biosphere Reserve, Iran.

The findings reveal that the locals’ community support is affected by their level of environmental awareness, opportunity and attitudes toward SSTD. However, the results do not reveal an influence of environmental knowledge and community attachment on SSTD. The findings enrich the existing literature on community attitude predictors by showing that locals’ SSTD level is not consistently based on common predictors. Such support strongly depends on host communities’ attitudes toward supporting tourism, which is definitely not the same among residents. It is imperative to know whether people’s attitudes arise from a desire to protect the area or for reasons of self-interest.

The findings provide further support for the tenets of the segmentation approach and challenge existing knowledge on host communities’ attitudes about factors influencing residents toward SSTD. The findings have several practical implications regarding community participation for regional and national authorities and destination policymakers.

采用SmartPLS3软件建立偏最小二乘结构方程模型, 对从伊朗米安卡莱生物圈保护区的473名居民获得的数据进行分析。

本研究旨在介绍和评估基于影响促进生物圈保护内社区支持的可持续旅游发展(SSTD)的东道社区支持模型。

结果表明, 本地社区的环境意识水平、机会和对SSTD的态度影响着社区支持。然而, 研究结果并没有揭示环境知识和社区依恋对SSTD的影响。

这一发现丰富了现有的关于社区态度预测因子的文献, 表明当地人的SSTD并不一致基于共同的预测因子。这种支持很大程度上取决于东道社区对支持旅游的态度, 这在居民中肯定是不一样的。有必要了解人们的态度是出于保护该地区的愿望还是出于自身利益的原因。此外, 研究结果为细分方法的原则提供了进一步的支持, 并挑战了关于东道社区对影响居民SSTD态度的现有认知。

Se aplica un modelo de ecuaciones estructurales por mínimos cuadrados parciales con el programa SmartPLS 3 para analizar los datos recogidos de 473 residentes de la reserva de la biosfera de Miankaleh (Irán).

Esta investigación pretende introducir y evaluar un modelo de apoyo de la comunidad anfitriona al desarrollo del turismo sostenible (SSTD) basado en los factores que contribuyen al apoyo de la comunidad en una reserva de la biosfera.

Los resultados revelan que el apoyo de la comunidad local se ve afectado por su nivel de concienciación medioambiental, sus oportunidades y sus actitudes hacia el desarrollo del turismo sostenible. Sin embargo, los resultados no muestran una influencia del conocimiento medioambiental y el apego de la comunidad sobre el desarrollo turístico sostenible.

Los resultados enriquecen la literatura existente sobre predictores de la actitud de la comunidad al mostrar que el nivel de desarrollo turístico sostenible de los autóctonos no se basa únicamente en factores tradicionales. Dicho apoyo depende en gran medida de las actitudes de las comunidades anfitrionas hacia el apoyo al turismo y éste no es el mismo entre los residentes. Es necesario conocer si la actitud de los individuos surge de un deseo de proteger la zona o por razones de interés propio. Además, los resultados corroboran los principios del enfoque de segmentación y retan los conocimientos existentes sobre las actitudes de las comunidades anfitrionas acerca de los factores de los residentes sobre el desarrollo turístico sostenible.

Recreational scuba diving is one of the fastest growing tourism industries around the world and has become a popular activity in Taiwan. Few studies focus on enduring involvement with a high risk or difficult activity specialization, so this study aims to explore the causal relationship between enduring involvement and specialization and seeks to explain sustained involvement in scuba diving activity as a recreation specialization.

This research selects four diving sites in Taiwan as survey locations, specifically Yeliou, Longdong, Kenting and Green Island. The questionnaire consists of three sections, including demographic information, enduring involvement and specialization. By analyzing the data collected from 810 scuba divers in Taiwan, structural equation modeling is used to examine the causal relationships among the variables.

The primary findings of this study are as follows: attraction positively affects divers’ commitment and lifestyle through joy, relaxation and sharing diving experiences; the results indicate that self-expression is associated with past experience of participating in scuba diving activity; and centrality indicates that participants’ daily life and recreation are related to each other and become central to their life. Results show that most theoretical hypotheses are supported, but there is no significant evidence of attraction impacting past experience or self-expression influencing commitment and lifestyle.

To the best of the authors’ knowledge, this study is the first to examine the causal influence of enduring involvement and specialization in the scuba diving context. The findings provide a solid theoretical basis for the study of sustained involvement motivation and behavior on specialization. Implications and recommendations for future research are discussed.

休闲水肺潜水是全球发展最快的旅游业之一, 已成为台湾的热门活动。很少有研究关注持续涉入高风险或困难活动的专门化, 因此本研究探讨持续涉入和专门化之间的因果关系, 并试图解释持续参与水肺潜水活动作为休闲专门化。

这项研究选择了台湾的四个潜水地点作为调查地点, 特别是野柳, 龙洞, 垦丁和绿岛。问卷分为三个部分, 包括人口统计信息, 持续参与和专门化。通过分析从台湾810名潜水员那里收集的数据, 使用结构方程模型检查变量之间的因果关系。

这项研究的主要发现是：（1）吸引力通过愉悦, 放松和分享潜水经历积极影响潜水员的承诺和生活方式; （2）结果表明自我表达与过去参加水肺潜水活动的经历有关（3）中心性表示参与者的日常生活和娱乐彼此相关, 并成为他们生活的中心。结果表明, 大多数理论假设均得到支持, 但没有显着证据表明吸引力会影响过去的经历或自我表达影响承诺和生活方式。

据我们所知, 本研究是第一个研究在潜水环境中持续涉入和专门化的因果关系影响的研究。研究结果为专门化持续参与动机和行为的研究提供了坚实的理论基础。 讨论了对未来研究的影响和建议。

El buceo recreativo es una de las industrias turísticas de más rápido crecimiento en todo el mundo y se ha convertido en una actividad popular en Taiwán. Pocos estudios se centran en la participación duradera con una especialización de actividad difícil o de alto riesgo, por lo que este estudio explora la relación causal entre la participación duradera y la especialización y busca explicar la participación sostenida en la actividad de buceo como una especialización recreativa.

Esta investigación selecciona cuatro sitios de buceo en Taiwán como lugares de estudio, específicamente Yeliou, Longdong, Kenting y Green Island. El cuestionario consta de tres secciones, que incluyen información demográfica, participación duradera y especialización. Al analizar los datos recopilados de 810 buzos en Taiwán, se utiliza un modelo de ecuaciones estructurales para examinar las relaciones causales entre las variables.

Los hallazgos principales de este estudio son: (1) la atracción afecta positivamente el compromiso y el estilo de vida de los buceadores a través de la alegría, la relajación y el intercambio de experiencias de buceo, (2) los resultados indican que la autoexpresión está asociada con la experiencia pasada de participar en actividades de buceo., y (3) la centralidad indica que la vida diaria y la recreación de los participantes están relacionadas entre sí y se vuelven centrales en su vida. Los resultados muestran que la mayoría de las hipótesis teóricas están respaldadas, pero no hay evidencia significativa de que la atracción afecte la experiencia pasada o la autoexpresión que influya en el compromiso y el estilo de vida.

Hasta donde sabemos, este estudio es el primero en examinar la influencia causal de la participación y la especialización duraderas en el contexto del buceo. Los hallazgos proporcionan una base teórica sólida para el estudio de la motivación y el comportamiento de participación sostenida en la especialización. Se discuten las implicaciones y recomendaciones para futuras investigaciones.

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

In the aftermath of the Supreme Court’s 2023 decision to effectively end race-conscious admissions practices across the nation, this paper highlights the law’s commitment to whiteness and antiblackness, invites us to mourn and to connect to possibility.

Drawing from the theoretical contributions of Cheryl Harris, Jarvis Givens and Chezare Warren, as well as the wisdom of Justice Ketanji Brown Jackson’s dissenting opinion, this paper utilizes CRT composite counterstory methodology to illuminate the antiblack reality of facially “race-neutral” admissions.

By manifesting the impossible situation that SFFA and the Supreme Court’s majority seek to normalize, the composite counterstory illuminates how Justice Jackson’s hypothetical enacts a fugitive pedagogy within a dominant legal system committed to whiteness as property; invites us to mourn, to connect to possibility and to remain committed to freedom as an intergenerational project that is inherently humanizing.

In a sobering moment where we face the end of race-conscious admissions, this paper uniquely grapples with the contradictions of affirmative action as minimally effective while also radically disruptive.

Although the integration of sustainability into business strategies and operations has received considerable scholarly attention, little is known about how sustainability initiatives across the extended value chain affect this integration. This study aims to analyze the impact of multinational corporations’ supply chain sustainability initiatives on their environmental, social and corporate governance (ESG) performance and the moderating role of the key country-level factors of the multinational’s headquarters.

This study analyzes data published by the top 201 multinationals among Fortune Global 500 companies over the period 2011–2021 on their attempts to integrate sustainability measures in extended supply chains and the resultant impact on their ESG scores. A fixed-effect model is used in the primary empirical study.

Results indicate that managerial interventions through a more robust supply chain policy framework, monitoring mechanisms, corrective actions and training initiatives lead to better ESG-environment pillar performance for multinationals. Additionally, the ESG-environment pillar performance is influenced by the socioeconomic model and country-level ESG risks of the nation where the multinational is headquartered.

The implications of this study are vital for understanding the criticality of sustainability initiatives in the supply chain for a firm’s overall ESG performance. To attain better levels of sustainable performance, multinationals must assume a stewardship position and deploy sustainability initiatives in their extended supply chain.