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Purpose: Discarded electronic products have become one of the major and dangerous waste streams in the world, which is growing at a fast rate and has become a serious topic of concern. ‘E-waste’ has become a substantial waste stream in recent decades due to rapid technological advancements, consumerism, economic development, urbanisation and obsolescence, resulting in shorter product lifecycles. As a result, in recent years, the management and control of electronic waste have been a cause of concern, as it has a detrimental impact on the environment and the humans who deal with it.

Methodology: This doctrinal-analytical paper aims to analyse legislation enacted for the prevention and reuse of e-waste in India and the implementation of the International Convention regarding e-waste, along with the threat e-waste poses against the Sustainable Development goals set by the United Nations to protect the future.

Findings: One option for dealing with the hazard posed by informal ‘electronic waste’ disposal is to enact punishing restrictions that have a deterrent effect on society. As a result, various environmental rules and standards dealing with e-waste have been implemented in India, directly or indirectly. Because punitive measures in ecological laws dealing with electronic trash have not stopped environmental damage, such enactments have failed. By identifying the source of e-waste (polluters), accountability can be charged to them, which will lead to deterrence; moreover, adapting to a more ecologically efficient e-waste management method will also help reduce e-waste hazards.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.

The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.

The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.

The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.

The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.

To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.

An emerging stream of research has identified critical events as spikes in societal interest that increase public attention to firm behavior and can function as exogenous triggers for change. With respect to misconduct, firms vary considerably in how they respond to critical events, and for a visible change in their undesirable behavior to transpire, there needs to be ongoing accumulation of work by social-control agents. While social-control agents are often boundedly rational in their decision-making, most studies have overlooked the ability of critical events to restrict or redirect collective attention among such agents. Drawing on the case of a regulatory agency’s enforcement actions against violations of anti-money laundering regulations by three European banks, we investigate the influence of critical events on social-control agents’ enforcement behavior. This study achieves two goals: first, we identify three types of fieldwide critical events that influence social-control agents’ behavior, and second, we demonstrate that these events may shape the regulatory environment in which firms operate, thus allowing for different organizational responses to enforcement actions. Our findings contribute to the literature on critical events and organizational misconduct.

In a context where the promotion of a more sustainable agriculture is clearly aimed at, the paradoxical combination of sustainable agricultural practices (SAP) with chemical pesticides use instead of biological pest management techniques is recurrent in Sub-Saharan African (SSA) countries like Burkina Faso. Chemical pesticides are harmful to the environment and health. This paper aims to analyze the role of farmer education on the mode of adoption of SAP.

An endogenous treatment effect model is used with survey data on 1,898 rural households in Burkina Faso.

The results show a positive causal effect of farmer education on sustainable and chemical pesticide-free agriculture adoption.

Formal education appears to be general. This research could be extended to consider the role of training or extension services. More detailed results, focusing on spatial effects, could reinforce those of the present research.

Unlike previous studies, this paper addresses for the first time the paradoxical behavior of combining SAP with chemical pesticides use. It shows that farmer education contributes to explain it and is therefore a determining factor for a more sustainable agriculture.

Higher education institutions (HEIs) have a great responsibility to put education for sustainable development at the centre of their work. Curricula should therefore start to incorporate the sustainable development goals (SDGs) and key competencies in sustainability, and research should be carried out to determine effective learning methods for this. This study aims to explore the usefulness of problem-based learning (PBL) approaches to train biomedical students in sustainability and to provide some recommendations for the design and implementation of new PBL-SDG scenarios.

Two PBL-SDG scenarios were designed, implemented and evaluated for 110 students of human biology degree. Learning outcomes and student perceptions of this approach were analysed through questionnaires, student productions, non-participant observation and focus groups.

The results show that the PBL-SDG scenarios effectively addressed several SDGs and sustainability competencies in a transversal, collaborative and innovative manner. According to student perceptions, the elements that contributed most to the development of these competencies were emotional involvement with the scenario, reflection on their own actions, freedom to approach the problem and tutors who empowered them with their proposals.

The PBL-SDG approach presented in this study is an example of a pedagogical strategy that can help HEIs educate their learners as key change agents. The findings of this study provide evidence for this important aspect and give guidelines and strategies to successfully designing and implementing such methodologies in biomedical education.

This paper aims to examine the optimal sourcing strategies and pricing decisions of competing toy manufacturers and to discuss how manufacturers’ decisions are impacted by competition.

The authors consider a single-period model to characterise the competition between two competing toy manufacturers. Both of them are free to choose between virgin material and recycled material. The authors consider two types of consumers: sensitive consumers who are concerned about product safety and prefer the toy made of virgin material and insensitive consumers who do not care what material is used in the toy. The competing manufacturers play a Cournot competition.

The results reveal a special case of a win-win situation for both the manufacturer and the consumer. In addition, an increasing number of sensitive consumers does not always raise the price of virgin-material toys.

The authors derive the manufacturer’s equilibrium sourcing strategies, corresponding market-clearing prices and profits obtained.

The paper investigates how toy manufacturers’ optimal sourcing strategies are impacted by competition, considering market segments.

This paper aims at assessing the role of authenticity of local food in contributing to tourism as an ecosystem service in a small mountain tourism destination, i.e. Alagna Valsesia (North-West of Italy).

A mix method approach has been adopted. The research has been carried out by using both CAWI (Computer Assisted Web Interview) and PAPI (Paper And Pen Interview) methodologies for surveys on the accommodation facilities managers and tourists. In addition, an analysis of electronic word-of-mouth platforms (TripAdvisor and Google) was implemented to understand more in-depth the local foodservice.

Findings show that Alagna Valsesia embodies its authenticity with the tradition of the local culture, characterised by natural heritage and Walser uses. Some tools are identified to improve the attractiveness of the tourist destination.

The main limitation of this study can be found in the study' application to a rather limited and geographically restricted area.

The results provided by this study can help local policy-makers in driving local policies and public funds in implementing ecotourism based practices.

Although the role of local food has been much studied in relation to the tourism sector, to the knowledge of the authors, this contribution represents a first attempt to analyse local food's role in terms of local food's crossover contribution to supporting cultural tourism.