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The purpose of this paper is to draw on the theoretical framework based on grassroots social innovation niches to analyse how and to what extent participation in consumer groups helps to foster food-related sustainability changes (both at individual, niche and potentially regime levels).

The data have been collected via two online questionnaires: 204 consumer groups (named GAS, from the acronym of Gruppi di Acquisto Solidale) and 1,658 families belonging to the same groups participated in the research.

The findings reveal that participation in GAS not only makes individuals more responsible towards their consumption choices and lifestyles, but also makes consumers more willing to collaborate with others, more interested in politics (especially local politics) and increases their sense of social effectiveness.

The paper shows how collective consumption can represent a way to increase and foster sustainable behaviours, with the potential to modify socio-economic regimes. Interesting implications are advanced on the relationship between consumers and mainly local and small-scale food producers and on local public governments’ policies.

Due to the very high number of respondents, this research represents a unique opportunity to observe a phenomenon which is difficult to study with surveys and questionnaires because of its informal nature. Understanding the mechanisms and processes that give rise and sustain such forms of collective action is highly relevant for finding ways to promote grassroots initiatives and community actions, which are an often neglected area of system-changing innovation towards sustainability.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The aim of this chapter is to determine the need for water management and accounting.

This chapter first gives an overview of water-related business risks and exposes the need for sound corporate water management and accounting; it then critically examines water-related issues from an accountability perspective. Furthermore, it gives an overview of Australian Standardised Water Accounting (SWA) and General Purpose Water Accounting (GPWA) as possible practices to strengthen water disclosure.

The present study confirms the need for, and the importance of, transparent, high-quality, credible and comparable water disclosure. Water is considered a public good and involves a public interest and, consequently, public responsibility for its usage, management and protection. Following this line of reasoning, the chapter draws attention to the need for accountability to be ‘public’ or at least shared between crucial stakeholders (government – at national and international levels, water industries, communities, environmentalists, NGOs, etc.).

Company efforts are commonly focused on internal and self-referred operations. The different and conflicting uses that may be made of water, and the fact that water is geographically and temporally sensitive, necessitate a search for more flexible and more extended forms of accountability. An implication of these findings is the need and opportunity to switch focus from a single/private perspective to a more general/public one, with benefits for all the stakeholders.

This research enhances our understanding of water management and accounting and may serve as a sound base for future studies on this challenging topic.