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Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

This research paper explores the transformative potential of Industry 5.0 for environmental, social and governance (ESG) factors within corporate settings. This study aims to elucidate the role of Industry 5.0 and its related technologies in influencing ESG factors, explore potential risks linked to ESG and present strategies for mitigation through Industry 5.0.

This paper is the literature review that introduces Industry 5.0 as a pivotal factor in implementing and mitigating ESG and its related risks. It outlines Industry 5.0's characteristics, driven by advanced technologies.

Literature reviews suggest that Industry 5.0 has the potential to significantly influence ESG factors within corporate settings. It can promote sustainability, enhance working conditions and offer operational advantages.

The practical implications of this research paper are twofold. First, it provides valuable insights to policymakers, organizations and regulatory bodies, guiding them in adapting their frameworks to embrace Industry 5.0. This adaptation is essential for achieving ESG goals and facilitating sustainable development. Second, it highlights the critical role of Industry 5.0 in mitigating ESG-related risks, offering a robust structure for sustainable development.

This research paper contributes to the existing body of knowledge by highlighting the transformative potential of Industry 5.0 in the context of ESG. It offers a comprehensive exploration of the historical evolution of corporate governance, the integration of sustainability and the growing focus on ESG. It also highlights the originality and value of Industry 5.0 as a critical mitigating factor for ESG-related risks, presenting a holistic approach to sustainable corporate practices.

This study investigates the impact of smart city construction (SCC) on urban energy consumption.

The focus is on a panel of 285 prefecture level cities in China from 2010 to 2021. The empirical evidence is based on the difference-in-difference (DID) method. We uses per capita coal consumption as a proxy variable to measure urban energy consumption energy consumption. We set the SCC as a policy dummy variable, with pilot cities set to 1 and non-pilot cities set to 0. We also selected a series of control variables that affect urban energy consumption, such as urbanization rate, labor force, road density, number of college students per 10000 people, regional economic development level and so on.

(1) SCC significantly reduces urban energy consumption, and the conclusion still holds after conducting robustness testing; (2) SCC reduces urban energy consumption is mainly effective in those cities with larger scale, stronger human capital, larger financial services and better information infrastructure construction; (3) The technological innovation and industrial structure upgrading are the main mechanisms for the SSC policy to reduce urban energy consumption.

The results in this study provide evidence for achieving an environmentally friendly society.

Using bibliometrics, this study aims to explore the intellectual structure of social segregation research, key contributors, thematic areas and hotspot topics.

A bibliometric analysis was performed for more than 15,000 research papers listed in one of the famous, rich and widely used scientific databases: Web of Science (WoS). This review approach was used to identify social research hotspots on segregation, intellectual structure, borders and development trends. VOSviewer and Gephi software were employed for mapping and analysis.

The study indicates a marked increase in segregation research, particularly from a spatial/urban perspective. The study reveals the interrelationship between segregation and many other social concepts, such as social equality, cohesion, integration and inclusion. In conclusion, addressing the ramifications resulting from the multiple forms of segregation will help in implementing social policies and evaluating their impact on achieving inclusive social development in general and the 2030 agenda of Sustainable Development Goals (SDGs) in specific.

This study remains limited to the precision and thoroughness of the bibliographic data gained from WoS.

This study is valuable for readers to gain rich insights into the state of research on social segregation. It also provides ideas for future research that prospective authors and interested research and academic institutions can investigate.

The purpose of this paper is to show how the impact of White Supremacy and Christian hegemony on the educational system. By highlighting interconnectedness across targeted groups, the authors assert that through coalition building, groups are stronger than they would be working alone. Solidarity gives hope to combating hatred of all kinds. Learning that there is a long history of antisemitism is an important component of fighting bias. With book banning and controversy over teaching critical race theory in schools, it is important that educators reflect on their social justice education.

The authors analyze the definitions and enactment of multicultural, culturally responsive and anti-bias education as well as critical theory. They then investigate how antisemitism is of concern to all identities targeted by White Supremacy and Christian Nationalism (LGBTQIA+, minoritized races, non-Christians, etc.) and the importance of education in fighting hate and influencing policy and practice.

Although 2 % of the US population identifies as Jewish, 11% of incidents educators reported were classified as antisemitic. Education is the key to fighting antisemitism and Holocaust denial (Greene et al., 2021; Stanton and Marcus, 2019). The authors make recommendations for addressing antisemitism, including addressing antisemitic incidents, the importance of Holocaust studies, the need for religious literacy, fighting the banning of books and narrowing the school curriculum. The authors ended by reinforcing the need for Jewish people to be included in multicultural, culturally responsive, anti-bias education and the need for “Heb-crit” as a sub-study of critical race theory.

Anti-bias education must include antisemitism and show how connected hatred is rather than having groups compare their struggles. The authors explained the diversity among Jewish people to highlight the complexity of an identity group that is often inaccurately oversimplified.

There is a need for scholarship on modern-day antisemitism and internalized antisemitism and reflective narratives as commonly used in Black and Latinx studies (Rubin, 2020). With the rise in Holocaust denial and antisemitic groups (Southern Poverty Law Center, 2024), it is important to advocate and teach about these topics, which are not often discussed in PK-12 or Schools of Education (Muller, 2022).

The study examined the roles of fiscal and monetary policy in reducing poverty in sub-Saharan Africa (SSA), while accounting for macroeconomic disruptions. In particular, the study examined the complementarity of fiscal and monetary policy to mitigate shocks and reduce poverty in SSA.

The study adopts the fixed effect (within regression) model to account for country-specific characteristics, and a cross-sectional dependence – consistent model to control for the potential cross-sectional in panel data modelling. The study used the dummy variable approach to account for the macroeconomic shocks. The authors assigned 1 to the following years – 2008, 2014 and 2020; and 0 otherwise to take care of the global financial crisis, commodity terms of trade shocks and the COVID-19 pandemic respectively.

The study found that fiscal policy (particularly, government spending on health and education) has the greater capacity to reduce the level of poverty in SSA. The results also indicate that fiscal policy and monetary policy can work in tandem to reduce the negative effects of a pandemic. However, the study found an optimal threshold level of monetary policy beyond which monetary policy reduces the effectiveness of fiscal policy to reduce poverty in SSA. The research and policy implications are discussed.

The study, unlike previous studies, accounts for the impact of macroeconomic shocks in the monetary/fiscal policy and poverty literature.

The study adopts an intersectional approach to identify the key dimension(s) that reproduce inequalities in women's subsistence entrepreneurship within urban-poor settings in the global south.

The in-depth case study is based on 44 semi-structured interviews and four focus-group discussions with women entrepreneurs based within urban-poor dwellings in the twin cities of Islamabad and Rawalpindi in the Islamic Republic of Pakistan.

The authors contribute to the literature by identifying how intersecting socio-class and socioeconomic inequalities, and patriarchal norms of izzat (meaning: honour, respect) and purdah (or veil), perpetuate disadvantage for women entrepreneurs producing and/or selling business goods and services.

The findings challenge the view of entrepreneurship as a meritocratic and neutral activity for social emancipation. The authors argue that multiple social hierarchies and inequalities operate simultaneously, but how these are understood, exercised and reproduce disadvantage for women entrepreneurs, depends on their social class. The authors propose a triple bind of domestic, market and societal inequalities as a heuristic framework for understanding intersecting inequalities, patriarchy and subsistence entrepreneurship in Pakistan, specifically the global south.

In this article, we highlight ways in which disability critical race theory (DisCrit) (Annamma et al., 2013), inclusive education and community-based participatory research (CBPR) can be used within professional development schools (PDS) to provide students with disabilities with more access to inclusive classrooms. At a grade 4–6 elementary school, we developed a model of a critical PDS to promote inclusive education and facilitate the transition of students of color with disabilities from self-contained to inclusive classrooms. We conducted semi-structured interviews and used action plan meetings with school administrators, teachers, professionals and students with disabilities and their parents to assess the impact of our critical PDS model. Findings suggest this model had a positive impact on administrators’ and teachers’ critical consciousness, ideological and instructional practices, students of color with disabilities’ social, academic and personal outcomes, as well as a schoolwide culture of inclusion and social justice. This study can inform tailored professional development efforts to improve educators’ inclusive practices.

We conducted semi-structured interviews and used action plan meetings with school administrators, teachers, professionals and students with disabilities and their parents to assess the impact of our critical PDS model.

The findings of this study suggest this model had a positive impact on administrators’ and teachers’ critical consciousness, ideological and instructional practices, students of color with disabilities’ social, academic and personal outcomes, as well as a schoolwide culture of inclusion and social justice.

This study can inform tailored professional development efforts aiming to improve educators’ inclusive practices.

We developed a model of a critical PDS to promote inclusive education and facilitate the transition of students of color with disabilities from self-contained to inclusive classrooms.

The study aims to analyse the race towards green development and United Nations sustainable development goals (SDGs) in the cases of Huawei and Shell. Both companies are the leaders in their respective industries. Huawei is an example case study representing the information and communications technology (ICT) industry whereas Shell is an example case study representing the oil and gas industry. The research analyses of the races in achieving UN SDGs were undertaken based on the innovation diffusion framework with the use of machine learning algorithms trained to extract data on sustainability activities and initiatives.

The research analyses the two case studies of Huawei and Shell. The research was undertaken through the steps of training machine learning algorithms, industry benchmarking and evaluating the performance of the race. The analyses regarding the activities and initiatives of Huawei and Shell in contributing towards SDGs are based on the data in the past 10 years (Years 2010–2019) using machine learning to extract data on sustainability activities and initiatives. In the case of Huawei, 313 sustainability reports were fed to the unsupervised machine learning algorithms revealing 15,101 sustainability actions and initiatives related to UN SDGs in the ICT industry. In the case of Shell, 2,015 sustainability reports were fed to the unsupervised machine learning algorithms revealing 47,365 sustainability actions and initiatives related to UN SDGs in the oil and gas industry.

The analyses of findings revealed that Huawei and Shell performed very well in progressing towards the UN SDGs. Huawei had strong performance in the ICT industry with regard to SDGs No. 3, 4, 7, 8, 11, 12 and 16 while Shell had strong performance in the oil and gas industry with regard to SDGs No. 3, 4, 6, 7, 8, 12 and 16. Both companies had placed a focus on achieving SDG 12 responsible consumption and production, SDG 7 affordable and clean energy and SDG 4 quality education. The synthesised business model innovations of Huawei and Shell had shown their environmental, social and governance strategies – Huawei’s 2030 vision for green development and Shell’s 2050 vision for net zero emissions.

The five pillars of people, planet, prosperity, peace and partnership according to the UN 2030 agenda for sustainable development have shown the way a company operates to promote sustainable eco-systems. The extent to which both Huawei and Shell link corporate strategies to the UN SDGs has reflected their implementation progress. Furthermore, the business model innovations of Huawei and Shell provides a useful framework which can be applied to encourage other companies/organisations in various industries to undertake ESG activities in practice.

The main contribution of this research is the application of machine learning algorithms and the innovation diffusion model in analysing the SDGs performance. The study applies the innovation diffusion framework to explore strategic actions and initiatives of Huawei and Shell in transitioning towards sustainability. The use of machine learning algorithms has identified their sustainability approach in achieving the UN SDGs.

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.

We reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.

While many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance – five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.

This introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.