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This research presents the development of a Building Passport for Sustainable Conservation (BPSC) as a questionnaire with a set of 23 core indicators, for a baseline assessment of heritage buildings. The aim of this tool is to identify priorities for future interventions, by recognising the contributions of heritage buildings to sustainability that should be preserved and the fragilities that need to be improved.

The BPSC uses a selection of core indicators for sustainability observable on heritage buildings. It was applied to four different case studies of modern heritage in the Netherlands, to verify its applicability and limitations.

The results suggest that this tool has the potential to contribute to an expedite assessment, reaching consensual evaluations of priorities for sustainable conservation, while reducing the time and cost of the process, contributing to support informed redesign decisions.

Recently, existing building sustainability assessment (BSA) tools have been adapted and new BSA tools developed for heritage buildings. Some tools target existing buildings, but seldom cover cultural significance and heritage values. Others target the after-redesign situations – aiming at assessing how sustainable the redesign is. Often BSA tools are complex and time-consuming, with extensive indicators and data requirements. The BPSC developed in this research covers the main aspects of sustainability and related heritage values, in a simpler tool for a baseline assessment.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

This study explores how problem-based learning (PBL) programs can address Sustainable Development Goals (SDGs) via the higher education (HE) curriculum, teaching materials and relevant assessments, supporting learning at scale for HE institutions.

Employing SDGs and their indicators as the coding framework, our two-phase study evaluates the curriculum and teaching materials of seven PBL programs at a leading higher education institution (HEI). The first phase involved a content analysis to assess the degree of sustainability integration in 156 relevant courses. The second phase applied a semi-automated mapping protocol to analyze learning and teaching materials in 120 relevant courses.

The school aligns with 17 SDGs (100%), covering 94 indicators (55.62%). On average, each program within the school addresses over ten of these goals and incorporates more than 24 associated indicators. However, the study reveals an imbalance in the incorporation of SDGs, with some goals not yet deeply and comprehensively embedded in the curriculum. While there is a substantial focus on sustainability theories, the practical implications of SDGs in emerging countries, particularly through case studies and assessments, require significant enhancement.

Mapping SDGs allows HEIs to identify strengths and gaps in SDG integration, thereby improving the PBL approach to enhance student work readiness in sustainability-focused careers.

Through the lens of transformative learning theory, this study provides evidence of SDG integration into PBL curricula. It highlights a mapping methodology that enables HEIs to evaluate their sustainability readiness in curriculum, teaching materials and relevant assessments.

The paper aims to examine Indonesian accounting students’ intention to become sustainable accountants (ISAs) using a modified theory of reasoning action model.

Primary data were collected from 239 respondents from five reputable universities in Semarang, Indonesia, using a structured questionnaire. A random sampling technique was employed and used in selecting respondents. The data were then analyzed using smart PLS (version 3.2.9) to obtain the final results.

The results show university sustainability (US) and attitudes toward sustainability (ATS) affect students' intentions to become ISAs. Knowledge has no direct correlation with students' intention to become ISAs. Path analysis shows a significant correlation between US and students' knowledge, attitudes and intentions regarding sustainability.

This is different from previous studies, which only focused on factors influencing students' intentions to pay attention to sustainability. This study focuses on prospective accountants because, in the future, they will be the technical executors of reporting using path analysis. This study further analyzes the relationship between existing antecedent variables. The results show that sustainability at the university is a variable that can influence all other variables.

The main objective of this research is to analyze satisfaction with tourist services linked to the concept of sustainability in the context of a visit to the so-called equestrian show. The equestrian show adds values from the cultures that passed through the city. Specifically, the study focuses on tourist loyalty based on satisfaction with tourist services, satisfaction with the equestrian show and its overall quality. The fieldwork has been conducted in Córdoba, Spain. There are few studies on the relationship between tourist services linked to the concepts of sustainability and loyalty from the perspective of equestrian show management, making this a novel contribution to research.

The methodology used is based on a partial least squares structural equation modeling (PLS-SEM) approach.

To achieve the proposed objective, a structured questionnaire was used, and the results obtained confirm that satisfaction with tourist services linked to the concept of sustainability and the assessment of quality positively influence tourist loyalty. Consequently, they recommend returning to the destination and repeating the visit.

Heritage in Córdoba, Spain, is internationally recognized. Its uniqueness, with four world inscriptions along with the cultures that inhabited it, left a material heritage legacy in the city. Over time, this legacy has made it a magnet for visitors, making it essential to delve into its management and how concepts such as satisfaction with tourist services, combined with sustainability, impact the improvement of the visit.

The main purpose of the Dubai Electricity and Water Authority (DEWA) sustainability case is to allow students to explore how nonfinancial information reported in sustainability plays a vital role in maintaining a trade-off between current economic pressure and future environmental needs.

This is an exploratory study in nature using a qualitative case study approach. The case requires an examination of DEWA's sustainability reporting (SR) in the context of Global Reporting Initiatives (GRIs). This case is designed to assist students in gauging DEWA's sustainability and explore how the company evaluates the materiality of sustainability issues.

With stakeholders' and investors' increased interest in sustainability, the authors argue that accounting programs should incorporate this topic into their curricula. The case enables students to focus on sustainability-related initiatives with DEWA that are aligned with GRI initiatives. The case might be instructive for both undergraduate and postgraduate students studying environmental and management accounting.

This case study is the first of its kind in the Gulf Cooperation Council (GCC) region to comprehensively analyze DEWA's sustainability practices concerning GRI-based SR. This study widens the understanding of DEWA's implementation of GRI standards in the preparation of its sustainability reports.

The purpose of this study is to examine various data sources to identify trends and themes in humanitarian supply chain management (HSCM) in the digital age.

In this study, various data sources such as published literature and social media content from Twitter, LinkedIn, blogs and forums are used to identify trending topics and themes on HSCM using topic modelling.

The study examined 33 published literature and more than 94,000 documents, including tweets and expert opinions, and identified eight themes related to HSCM in the digital age namely “Digital technology enabled global partnerships”, “Digital tech enabled sustainability”, “Digital tech enabled risk reduction for climate changes and uncertainties”, “Digital tech enabled preparedness, response and resilience”, “Digital tech enabled health system enhancement”, “Digital tech enabled food system enhancement”, “Digital tech enabled ethical process and systems” and “Digital tech enabled humanitarian logistics”. The study also proposed a framework of drivers, processes and impacts for each theme and directions for future research.

Previous research has predominantly relied on published literature to identify emerging themes and trends on a particular topic. This study is unique because it examines the ability of social media sources such as blogs, websites, forums and published literature to reveal evolving patterns and trends in HSCM in the digital age.

A maturity model for Industry 4.0 (I4.0 MM) with influencing factors is designed to address maturity issues in adopting Industry 4.0. Standardisation in I4.0 supports manufacturing industry transformation, forming reference architecture models (RAMs). This paper aligns key factors and maturity levels in I4.0 MMs with reputable I4.0 RAMs to enhance strategy for I4.0 transformation and implementation.

Three steps of alignment consist of the systematic literature review (SLR) method to study the current published high-quality I4.0 MMs, the taxonomy development of I4.0 influencing factors by adapting and implementing the categorisation of system theories and aligning I4.0 MMs with RAMs.

The study discovered that different I4.0 MMs lead to varied organisational interpretations. Challenges and insights arise when aligning I4.0 MMs with RAMs. Aligning MM levels with RAM stages is a crucial milestone in the journey toward I4.0 transformation. Evidence indicates that I4.0 MMs and RAMs often overlook the cultural domain.

Findings contribute to the literature on aligning capabilities with implementation strategies while employing I4.0 MMs and RAMs. We use five RAMs (RAMI4.0, NIST-SME, IMSA, IVRA and IIRA), and as a common limitation in SLR, there could be a subjective bias in reading and selecting literature.

To fully leverage the capabilities of RAMs as part of the I4.0 implementation strategy, companies should initiate the process by undertaking a thorough needs assessment using I4.0 MMs.

The novelty of this paper lies in being the first to examine the alignment of I4.0 MMs with established RAMs. It offers valuable insights for improving I4.0 implementation strategies, especially for companies using both MMs and RAMs in their transformation efforts.

There is limited knowledge of the sustainable halal food supply management in Brunei Darussalam (Brunei), although it is reputable in the halal economy and advocates the United Nations (UN) Sustainable Development Goals (SDGs). Therefore, this paper highlights issues faced in a small, rentier halal market and proposes sustainable supply chain management (SSCM) initiatives for halal-certified food companies in Brunei.

This paper draws data from published academic research and employs a normative and narrative assessment of SSCM and halal supply chain literature.

Four normative SSCM initiatives and propositions that could be implemented by Brunei halal-certified food businesses in achieving the SDGs are highlighted: responsible sourcing, environmental purchasing, sustainable packaging and green transportation.

This viewpoint paper provides a basis for achieving the “Brunei Vision 2035” through a sustainable supply chain lens that may increase well-being and develop a productive and sustainable economy. It also lays a foundation for realising the SDGs, specifically Goal 12 of Sustainable Consumption and Production.

The dedicated attention to smaller halal markets, such as Brunei, would enrich the literature, reveal unforeseen issues or address gaps in the domains of SSCM and halal food supply chains.

Scuba diving tourism is reputed to be a potential low-impact recreational activity that allow environmental conservation and socioeconomic benefits for local communities. Few studies have addressed the issue of sustainability of scuba diving tourism through the simultaneously investigation on the economic and socio-cultural aspects and its implications for tourism development. This study aims to examine the scuba diving tourism in three under-explored North African tourism destinations with high ecotourist potential. The authors present an exploratory picture of scuba diving tourist demand, divers' preferences, motivations for recreational diving experiences and their propensity towards conservation.

The authors developed a case study research strategy collecting profile data on 123 divers. Furthermore, regression analysis was performed to investigate the divers' preferences, motivations and propensity towards conservation.

The divers' limited number, the presence of mainly local seasonal tourists and a moderate propensity towards conservation influence the potential of the diving tourism segment to generate significant socioeconomic benefits for local sustainable development in these destinations. However, establishing a marine protected area (MPA) could foster the development of a long-term strategy for scuba diving tourism, improve conservation awareness and increase divers' satisfaction.

Diverse profiles, preferences and motivations can provide tools to sustainably manage and preserve coastal and marine biodiversity, while also maximising the quality of the recreational experience. One of the most effective site-based strategies to orient the diving sector towards sustainability involves the design and strengthening of MPAs.

The research provides an original contribution to the debate on sustainable tourism strategies by demonstrating how the study of economic and socio-cultural aspects of scuba diving could provide guidelines to orient the tourism development of marine and coastal areas towards the principles of sustainability (also through the establishment of MPAs). The findings present an overview of the sustainability of the scuba diving tourism segment by investigating the preferences, motivations and inclination towards conservation among tourists for whom the diving experience is not a core holiday activity.