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This study seeks to offer empirical insights into the role of alternatives analysis within strategic environmental assessment (SEA) in implementing low-carbon development (LCD) as part of Tanzania's efforts to tackle climate change.

The study design is cross-sectional multi-case. It draws on six SEA cases from Tanzania. Data were collected from SEA reports and subsequently analysed qualitatively using content analysis. The analysis framework was derived from the best practice literature and focused on determining whether and how alternatives were identified, assessed and selected and where and how LCD aspects were included.

The findings reveal that the practice of alternatives analysis is generally weak and varied. Gaps identified include neglect of alternatives, lack of transparency, a focus on mitigating harm, lack of inclusiveness and partial integration of LCD considerations.

Many countries are still developing their SEA systems, which requires building on local experience and adapting to local circumstances. Tanzanian SEA practitioners appear to place little weight on alternatives analysis and perform SEA using outdated, impact-based approaches. The study outlines policy recommendations for working more effectively with alternatives in Tanzania and comparable contexts.

There is a noticeable lack of scholarly emphasis on SEA processes that effectively identify, evaluate and select alternatives aligned with explicit societal values and concerns. This study focuses on the alternatives analysis stage, offering novel insights into the potential for constructing a desirable, low-carbon future. The cases studied show that an LCD-focused analysis is feasible and can be improved with the right theoretical and methodological approaches.

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.

Drawing on theories of organisational identity, social exchange and stakeholder engagement, this study aims to investigate the processes and practices involved in the formation and shaping of identities of social enterprises (SEs) that operate in the Malawian hospitality and tourism industry.

Drawing on an interpretive research paradigm, data collected from 22 semi-structured interviews with four founders of case SEs and stakeholders, and SEs’ reports and other publicly available documents were generated and analysed following a grounded theory approach.

The authors show that the trajectory SEs followed and the exchanges that occurred with the external stakeholders allowed three out of four case SEs to swiftly re-evaluate their pre-existing identities and work towards the formation of their new identities.

This study provides an opportunity for policymakers and other actors in developing countries to frame and place SEs in line with the wider societal realities in such contexts. This may in turn call for policymakers to increase actors’ engagement with SEs and provide the necessary support that can allow SEs to be an effective force for the public good.

This paper highlights the role of exchanges with external stakeholders in identity formation and shaping within SEs in the hospitality and tourism sector in the context of institutional voids. By adopting the social exchange theory, this paper introduces a dynamic lens to identity formation and shaping and helps to explain how, across different tourism ventures, stakeholder engagement and different modes of exchange unfold in the inter-organisational and community domains. It further shows how the ventures’ value orientations on the one hand, and stakeholder engagement practices and the ensuing exchanges, on the other hand, are closely interwoven.

This study examines the evidence of the impact of climate change on the financial performance of basic materials companies in Vietnam.

The research sample includes eighty-two basic materials companies listed on the Vietnamese stock market from 2003 to 2022. This study used one-way and two-way fixed-effects feasible generalized least squares (FGLS) estimation methods.

Climate change, measured through variables including changes in temperature, average rainfall, greenhouse gas emissions and rising sea levels, has a negative impact on the financial performance of companies in this industry. The study also found that, with rising temperatures, the financial performance of steel manufacturing companies decreased less than that of coal mining and forestry companies, but increasing greenhouse gases and rising sea levels reduced the financial performance of steel companies. We did not find evidence of any difference in the impact of climate change on the financial performance of basic materials companies before and after the UN Climate Change Conference (COP 21). This is a new finding, which is consistent with empirical studies in Vietnam and different from previous studies in that it provides new evidence on the impact of climate change on the financial performance of basic materials companies in the Vietnamese market and cross-checks the impact of climate change by sector and over time.

To the best of our knowledge, this is one of the first articles on climate change and the financial performance of basic materials companies.

The purpose of this paper is to compare the influence of relative density (RD) and strain rates on failure mechanism and specific energy absorption (SEA) of polyamide lattices ranging from bending to stretch-dominated structures using selective laser sintering (SLS).

Three bending and two stretch-dominated unit cells were selected based on the Maxwell stability criterion. Lattices were designed with three RD and fabricated by SLS technique using PA12 material. Quasi-static compression tests with three strain rates were carried out using Taguchi's L9 experiments. The lattice compressive behaviour was verified with the Gibson–Ashby analytical model.

It has been observed that RD and strain rates played a vital role in lattice compressive properties by controlling failure mechanisms, resulting in distinct post-yielding responses as fluctuating and stable hardening in the plateau region. Analysis of variance (ANOVA) displayed the significant impact of RD and emphasised dissimilar influences of strain rate that vary to cell topology. Bending-dominated lattices showed better compressive properties than stretch-dominated lattices. The interesting observation is that stretch-dominated lattices with over-stiff topology exhibited less compressive properties contrary to the Maxwell stability criterion, whereas strain rate has less influence on the SEA of face-centered and body-centered cubic unit cells with vertical and horizontal struts (FBCCXYZ).

This comparative study is expected to provide new prospects for designing end-user parts that undergo various impact conditions like automotive bumpers and evolving techniques like hybrid and functionally graded lattices.

To the best of the authors' knowledge, this is the first work that relates the strain rate with compressive properties and also highlights the lattice behaviour transformation from ductile to brittle while the increase of RD and strain rate analytically using the Gibson–Ashby analytical model.