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The purpose of this paper is to provide a socio-ecological counter account of the role that agroecology plays in supporting the sustainable livelihoods of a co-operative of smallholder coffee farmers, where very little value is created at their end of the coffee commodity chain. Agroecology may be defined as the science that provides the ecological principles and concepts for the design and management of productive agricultural ecosystems that conserve natural resources.

This study uses a case study design of a coffee-producing co-operative in India using data collected from participant observation, focus groups and unstructured interviews with indigenous smallholder farmers. It combines the science of agroecology with the labour theory of value as a theoretical framework.

An agroecological approach supports agricultural biodiversity, while promoting sustainable livelihoods since members of the co-operative are able to reduce their use of external inputs. However, an agroecological transformation is curtailed by the continued dependence on corporate value chains. A framework using the labour theory of value is used to explain the extraction of surplus value from the labour of both the smallholder farmers as well as nature. This study provides evidence of the role of government policy and practice in perpetuating the status quo by not promoting either research on agroecology or direct consumer to producer value chains while providing subsidies for the inputs of industrial agriculture.

There have been very few studies that have provided an account of the limited value generated in agricultural commodity chains for smallholder farmers due to the need to purchase the inputs of industrial agriculture supported by government subsidies. This study extends the field of accounting for biodiversity into agriculture using the science of agroecology to explain the role played by biodiversity in increasing the amount of value generated by smallholder farmers. By utilising the labour theory of value, the authors have introduced the notion of the labour power of nature as represented by the environmental services that nature provides.

The purpose of this paper is to examine the politics involved in local struggles against forestry extractivism. The forestry sector is dependent on vast areas of land for tree plantations. This creates deep-rooted conflicts between global corporations that seek access to natural resources and locals whose way of life requires the use of the same land.

This study draws on a political ontology frame of reference and storytelling methodology to build on testimonies of three small-scale farmers who actively seek to resist forestry plantations next to their land in rural Uruguay. The stories reveal the impossibilities they face when raising claims in the public political sphere and how they lack the means to organise strong collective resistance.

One of the testimonies reveals how the farmers engage in a form of “politics of place” (Escobar, 2001, 2008) to counter the power of the proponents of forestry and the further expansion of plantations. This form of politics strengthens and politicises the ontological difference between extractive and non-extractive worlds. The farmers seek to build new imaginations of rural living and sustainable futures without the presence of extractive corporations. They fulfil this aim by designing community projects that aim to revitalise ancient indigenous legends, set up agro-ecological farms, and teach schoolchildren about the environment.

The struggles of the farmers indicate the territorial transformations involved in (un)making (non)extractive places and the need to expand the analysis of the politics involved in struggles against extractivism beyond social struggles.

This study aims to examine the formal and metric properties of Gil et al.’s (2000) scale of attitudes toward organic products, which is the most popular scale to measure these attitudes.

The sample consisted of 4,992 household shoppers living in Hong Kong, Germany, Norway, Spain and the UK. The questionnaire was distributed using a third-party consumer panel, and the fieldwork was conducted using computer-assisted Web interviewing. The approach was based on confirmatory factor analysis and measurement of invariance, as well as format analysis using a wording-syntactic and semantic descriptive method.

The scale reflects an attitude-toward-object model approach. Its use has been heavily varied (in terms of wording, item semantics and the attributes to be measured). A two-factor structure that meets the metric conditions (reliability and validity) is found. However, the analysis of invariance shows that the scale behaves differently in different countries.

This scale offers a good starting point for measuring attitudes toward organic products. However, it requires refinement to adapt to consumer evolution and improve its metric validity. Verification of its applicability in cross-national studies is recommended.

To the best of the authors’ knowledge, this is the first study that assesses the format and quantitative characteristics of this scale on a cross-national level. For scholars and companies with international interests, preventing the use of scales with poor properties at the transnational level can improve the design of future studies and save money through a more informed choice of attitudinal scale.

Este estudio examina las propiedades formales y métricas de la escala de actitudes hacia los productos orgánicos de Gil et al. (2000), que es la escala más popular para medir estas actitudes.

La muestra incluye 4.992 compradores principales en hogares de Hong Kong, Alemania, Noruega, España y el Reino Unido. El cuestionario se distribuyó utilizando un panel de consumidores, y el trabajo de campo se llevó a cabo mediante entrevistas online asistidas por ordenador. El enfoque se basó en un análisis factorial confirmatorio y en la invariancia de las medidas, así como en un análisis del formato utilizando un método descriptivo de redacción-sintáctico-semántico.

La escala refleja un enfoque de actitud basada en el objeto. Su uso ha sido muy variado (en redacción, semántica de sus redacciones y los atributos que mide). Se encuentra una estructura de dos factores que cumple con las condiciones métricas (fiabilidad y validez). Sin embargo, el análisis de invariancia muestra que la escala se comporta de manera diferente en distintos países.

Esta escala ofrece un buen punto de partida para medir las actitudes hacia los productos orgánicos, pero requiere un refinamiento para adaptarse a la evolución del consumidor y para mejorar su validez métrica. Se recomienda verificar su aplicabilidad en los estudios internacionales comparados.

Este es el primer estudio que evalúa el formato y las características cuantitativas de esta escala a nivel internacional. Para los académicos y las empresas con intereses internacionales, evitar el uso de escalas con propiedades deficientes a nivel transnacional puede mejorar el diseño de futuros estudios y ahorrar dinero a través de una elección más informada de la escala actitudinal.

Actitudes, Productos orgánicos, Estudio transnacional, Análisis factorial confirmatorio, Validación de la escala

Artículo de investigación.

This study examines how accounting tools and techniques are used to create and support membership and reporting boundaries for a multi-entity sustainability scheme. It also considers whether boundary setting for this initiative helps to connect corporate activity with planetary boundaries and the SDGs.

A case study of a national agrifood sustainability scheme, analysing extensive documentary data and multi-entity sustainability reports. The concept of partial organising is used to frame the analysis.

Accounting, in the form of planning, verification, target setting, annual review and reporting, can be used to create a membership and a reporting boundary. Accounting tools and techniques support the scheme's standard-setting and monitoring elements. The study demonstrates that the scheme offers innovation in how sustainability reporting is managed. However, it does not currently provide a cumulative assessment of the effect of the sector's activity on ecological carrying capacity or connect this activity to global sustainability indicators.

Future research can build on this study's insights to further develop our understanding of multi-entity sustainability reporting and accounting's role in organising for sustainability. The authors identify several research avenues including: boundary setting in ecologically significant sectors, integrating global sustainability indicators at sectoral and organisational levels, sustainability controls in multi-entity settings and the potential of multi-entity reporting to provide substantive disclosure.

This paper provides insight into accounting's role in boundary setting for a multi-entity sustainability initiative. It adds to our understanding of the potential of a multi-entity reporting boundary to support connected measurement between corporate activity and global sustainability indicators. It builds on work on partial organising and provides insight into how accounting can support this form of organising for sustainability.

Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the ecosystem remain unexplored. This study aims to fill this gap by examining the characteristics of the interrelationship between these two complex and dynamic systems.

This research is conducted using a constructivist approach, with an interpretivist perspective and a case study methodology. Through this research perspective and an exploratory multiple case study (holistic), the authors assess the implications related to the concept of biodiversity and the impacts that organizational choices could have on the consideration and management of this complex concept.

The desire of these entrepreneurs to change their ways of doing things and try to produce in a way that respects the ecosystem and enhances natural genetic diversity, while simultaneously drawing value from it in a healthy and sustainable manner, is evident. The orientation toward a sustainable and ecologically innovative business brings the concept of profit into the background on several occasions, leading these bakery entrepreneurs to be visionary green entrepreneurs (or ecopreneurs). The desire to be sustainable and to change the ways of “business as usual” makes these companies and their entrepreneurs an example of “sustainability-as-flourishing.”

By adopting the systems thinking approach and multiple case studies, this study examines the interrelation between some innovative small companies (bakeries) and biodiversity, their motivations to actively engage in biodiversity protection and their roles in protecting agrobiodiversity as well as the natural wealth of the ecosystem.