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This chapter tests theoretically and empirically the existence of a stable relationship between energy consumption and CO2 emissions. Based on microeconomics and physics, a model has been specified and applied to annual data for twenty countries, which representing 61 percent of the world’s population in 2018, over the period 1995–2015. The data are from the International Energy Agency (2019) and econometric techniques including panel data and causality tests have been used. The results indicate that there is a causal relationship between energy consumption and CO2 emissions. In general, consumers cannot directly change emissions caused by production processes, but they can act on emissions caused by their own domestic energy consumption. Approximately three quarters of domestic energy consumption is due to heating and domestic hot water consumption. Taking into account the lower emissions and the lower economic cost of the initial investment, four potential energy systems have been selected for use in heating and domestic hot water. Their social returns have been assessed across nine of the twenty countries in the sample over a lifecycle of 25 years from 2018: France, Portugal, Ireland, Spain, Iceland, Germany, United Kingdom, Morocco and the United States. Cost-benefit analysis techniques have been used for this purpose and the results indicate that the use of thermal water, where applicable, is the most socially profitable system among the proposed systems, followed by natural gas. The least socially profitable systems are those using electricity.

Purpose: The chapter’s objective is to develop a new model or approach to earnings management for sustainability. The challenges posed by climate change and environmental degradation have stimulated interest in sustainability. However, such interest has not led to the development of new models demonstrating how firms’ earnings management can contribute to sustainability and sustainable development.

Methodology: The chapter develops a model demonstrating how earnings management can contribute to sustainability. The surplus income model uses income targeting as a channel through which the surplus income generated by a firm is allocated to a relevant sustainability activity or project. The author shows that a firm’s total income can be divided into the target and surplus income components. The author then explores the possible activities that firms may allocate surplus income to in the interest of sustainability.

Finding: The surplus income model or approach allows a firm to contribute or donate to a relevant sustainability activity or project out of its surplus income. Under this model, managers are incentivised to generate surplus income from which they can contribute to a relevant sustainability activity or project, thereby making the firm a champion of sustainability.

Originality: Previous studies have not examined how earnings management by firms can contribute to sustainability. This chapter fills this gap in the literature.

The tourism industry may result in positive as well as negative effects for local communities. Although it is generating economic growth and job creation in different parts of the world, it can impact on sociocultural and ecological dimensions of destinations. A high influx of tourists can disrupt the residents' attitudes, behaviors, and their quality of life. It can also lead to the degradation of natural environments, including land, air, water, plants, and animals. In this light, this research raises awareness about the importance of managing tourism in a sustainable and responsible manner. The researchers deliberate about the opportunities and challenges of tourism. Afterward, they focus on the implementation of sustainable tourism development activities in the South African context. In conclusion, they put forward their recommendations for policymakers.

The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is critical to assess their impacts on individual markets, the digital sector, and the overall European economy. The European Commission (EC) released an Impact Assessment in support of the DMA that purports to evaluate it using cost/benefit analysis.

An economic evaluation of the DMA should consider its full impacts on dynamic competition. The Impact Assessment neither assesses the DMA's impact on dynamic competition in the digital economy nor evaluates the impacts of specific DMA prohibitions and obligations. Instead, it considers benefits in general and largely ignores costs. We study its benefit assessments and find they are based on highly inappropriate methodologies and assumptions. A cost/benefit study using inappropriate methodologies and largely ignoring costs cannot provide a sound policy assessment.

Instead of promoting dynamic competition between platforms, the DMA will likely reinforce existing market structures, ossify market boundaries, and stunt European innovation. The DMA is likely to chill R&D by encouraging free riding on the investments of others, which discourages making those investments. Avoiding harm to innovation is critical because innovation delivers large, positive spillover benefits, driving increases in productivity, employment, wages, and prosperity.

The DMA prioritizes static over dynamic competition, with the potential to harm the European economy. Given this, the Impact Assessment does not demonstrate that the DMA will be beneficial overall, and its implementation must be carefully tailored to alleviate or lessen its potential to harm Europe’s economic performance.

This section describes sustainable development (SD) in relation to infrastructure projects and explains how to evaluate SD. SD is assessed as context-dependent, considering the project’s economic, social, and ecological context. Sustainable road infrastructure projects (SRIP) should encapsulate the complete life cycle from idea to development, functionality, and maintenance. SD should be considered as part of the evaluation process prior to project execution, but it can also serve other functions. Sustainability evaluation must start with project appraisal or evaluation and the earliest stages of project decision-making. Sustainable infrastructure projects (SIPs) are evaluated using a variety of techniques and models, such as cost-benefit analysis (CBA), multi-criteria techniques, ecological and societal impact assessments, ranking techniques, models, and evaluation guidelines. Established SD structures and modelling techniques for infrastructure projects are presented from an SD perspective, with the primary objective of investigating how they operate and determining whether existing models provide an effective method for applying the SD idea into infrastructure development. CBA is a widely used strategy for evaluating alternatives to maximize sociocultural well-being. It is based on the likelihood of costing customer advantages and negative impacts and has been discussed in scholarly articles. The multi-criteria decision analysis (MCDA) approach is an acceptable methodology for addressing complex matters involving high risk, conflicting objectives, different types of information and data, different concerns and points of view, and the representation of complex and evolving biological, ecological, and financial frameworks. It combines many methodologies and offers various advantages over more conventional ways of decision-making and plan development. It should be used to increase community participation and empower partner organizations and should apply several criteria at the same time, including those that are difficult to adjust and quantify. The key difficulty with this strategy is the usage of weightings, which has been sharply criticized by several researchers. Life-cycle assessment (LCA) is an adaptive tool used to assess the ecological effects of a particular action, task, or procedure. It is applied globally to decision-making in numerous fields, including transportation, energy, and water, and has become a typical tool for determining the ecological performance of infrastructure projects. However, it has a few flaws and could benefit from improvements to assess SD with greater precision. It is a fragmented mechanism for assessing the three components of SD, but its incorporation into other evaluation approaches is desirable. The evaluation of societal implications has been conducted using a variety of methods and techniques, but there is currently no standard method for assessing the communal and appropriation consequences of infrastructure initiatives. Social life-cycle assessments (SLCAs) are advancing, but consensus remains a challenge. The Evaluation Partnership and the Centre for European Policy Studies identified several obstacles and challenges to implementing an outstanding societal assessment, such as the term ‘societal impacts’ being potentially overbroad and not adequately defined, and the lack of a suitable method for quantitatively evaluating sociological effects. Additionally, a large section of societal assessments is biased and frequently inconsequential. The chapter discussed the theoretical and methodological stances on sustainable road infrastructure, using current SID concepts and evaluation techniques thoroughly.

To understand how parents make the decision to implant their deaf young children with cochlear implants, focusing specifically on the concepts of normality, medicalization, and stigma.

I conducted 33 semi-structured interviews with the hearing parents or parent of children with cochlear implants. In all but two families I interviewed the primary caretaker which in all cases was a mother. In the remaining two interviews, I interviewed both parents together. Because of the relative scarcity of families with children with cochlear implants, and the difficulty in connecting with these families, I used a convenience sample, and I did not stratify it in any way. The only requirement for parents to be interviewed is that they had at least one deaf child who had been implanted with at least one cochlear implant. Although this is a small sample, the findings are transferable to other families with the same sociodemographic characteristics as those in my study.

Parents in the study focused on three key concepts: normality, risk analysis, and being a good parent. Dispositional factors such as the need to be “normal” and the desire for material success for one's children appeared to moderate the cost-benefit calculus.

This interview project concentrated on hearing families who had implanted their deaf children with cochlear implants; it does not include culturally Deaf parents who choose to use American Sign Language (ASL) with their Deaf children. Understanding how Deaf families understand the concepts of normality, medicalization, and stigma would shed light on how a distinctly “abnormal” group (by a statistical conception of normal) – ASL-using Deaf people-explain normality in the face of using a non-typical communication method. One can learn a lot by studying the absence of a phenomena, in this case, not implanting children with cochlear implants. It is possible that the existential threat felt by some Deaf people, specifically the demographic problem presented by cochlear implants, led Deaf educators or parents to resist being the subject of research.

Overwhelmingly the sample was female, and white. Only two participants were male, and none of the participants were non-white. The lack of diversity in the sample does not necessarily reflect a lack of diversity of children receiving cochlear implants. Medicaid, which disproportionately covers families of color, covers cochlear implants in most cases, so low SES/racial intersectionality should not have affected the lack of diversity in the sample. However, the oral schools are all private pay, with few scholarships available, so low SES/racial intersectionality in the sampling universe (all children who attend oral schools), may have played a part in the lack of racial diversity within the sample.

Parents in this study were very specific about the fact that they believed cochlear implants would lead to academic, professional, and personal success. They weaved narratives of normality, medicalization, and stigma through their stories. Normality is an important lens from which to see stories about disability and ability, as well as medical correction. As medical science continues to advance, more and more conditions will become medicalized, leading to more and more people taking advanced medical treatments to address problems that were previously considered “problems with living” that are now considered “medical problems” that can be treated with advanced science.

This chapter's contribution to the sociological cochlear implant literature is it's weaving of narratives about normality, stigma, and medicalization into parental stories about the cochlear implant decision-making process. Most literature about the cochlear implant decision-making process focus on cost-benefit analysis, and logical decision-making processes, whereas this paper focuses on decision-making factors stemming from bias, emotions, and values.

Businesses have increasingly been urged to shift their emphasis away from a purely profit-driven economic perspective to a more sustainable approach to growth that holistically captures people, the planet and profits. Indigenous businesses are well suited to creatively integrate sustainability principles within their internal culture. This enables them to cope with the dominance created by non-indigenous enterprises while also promoting long-term business success. The Triple Bottom Line (TBL) concept has been applied to explore how indigenous businesses in Uganda manifest their best practices by incorporating sustainability principles for lasting economic performance. A multiple case study approach was adopted, and three well-established female-owned indigenous businesses were investigated using in-depth interviews. Integrating sustainability in the business is a fulfiling process if done holistically by embracing a range of interdependent variables that include environmental, social and economic dimensions. The author contributes an innovative culturally sensitive sustainability scope that reflects practical insights on how internal sustainability efforts can be streamlined for long-term economic prosperity without compromising the wider social and physical environment.

International business research is showing an increasing interest in the link between international business and human rights. Despite extensive coverage of corporate social responsibility (CSR) and sustainability, the analysis and discussion of why multinational corporations include human rights in corporate reporting is still in its early stages. This chapter develops an analytical framework on corporate human rights reporting, with special emphasis on international business. The conceptual part of the framework draws on legitimacy theory, stakeholder theory and signalling theory. The analytical part distinguishes between factors inside the corporation and the external environment of business organisations operating internationally.

On its way to develop a smart grid in Indonesia, one key enabler in the early stage of implementation is advanced metering infrastructure (AMI). Thus, Perusahaan Listrik Negara (PLN), an electrical energy utility company owned by the government of the Republic of Indonesia as the only electricity utility company servicing customers from upstream to downstream in Indonesia, has started AMI program at some main cities. With AMI, real-time energy consumption profile, energy meter status and condition, and customer power quality can be acquired. Subsequently, these data collected by AMI can be used for further smart grid implementation by such IT systems and big data analysis. Instead of its function for smart grid backbone, AMI also significantly support smart energy on the city as a part of smart city initiatives. Nevertheless, its implementation requires more investment than the conventional metering system. This investment needs to be evaluated to define whether AMI is feasible and viable or not. This chapter is intended to observe the feasibility of AMI implementation in Indonesia using cost-benefit analysis (CBA). Two schemes were used as study objects, one scheme in which the communication infrastructure was managed by PLN itself, and the other one in which the communication infrastructure was managed by a third party. From the analysis, it appears that both schemes are proven to be feasible.