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This study examines the factors that influence the uptake of stakeholder engagement in the sustainability accounting and reporting process. The chapter addresses the scarcity of research in the area of stakeholder engagement by highlighting the factors that accelerate involvement of stakeholders in the sustainability accounting and reporting process. Case study research was used to explore the influences on stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis.

This research highlights external as well as internal factors that can encourage meaningful stakeholder engagement in the sustainability accounting and reporting process in public sector organisations. The findings of this research recognise government regulations as the key driver behind the uptake of stakeholder engagement policies and practices. However, managerial commitment and professional bodies’ support is observed as necessary to encourage and sustain creative and meaningful engagement. These findings also have implications for stakeholder engagement in the private sector.

This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder engagement practices of three best practice Australian local councils. The findings highlight the existence of five levels of stakeholder engagement ranging from informing to empowering. However, the extent of stakeholder engagement varied depending on the nature and purpose of engagement. This study adds to the limited literature on stakeholder engagement in sustainability accounting and reporting, especially in a public sector context. This study provides practical insights into engagement with stakeholders and is useful to both organizations and their stakeholders. Although focused on a public sector and Australian context, the findings of this study have implications for stakeholder engagement in various local and global contexts.

Since the publication of the 1987 Brundtland Report, discussions about sustainable development have been nothing short of a buzz among politicians and academics. This chapter takes stock of an emerging strand of the sustainable city literature that recognizes local political dynamics, conflicts of interest, and power struggles.

The review is organized into three sections. The first section reviews how past studies have utilized sustainable urban development as an opportunity for advancing theories of urban politics, highlighting recent developments in the growth machine, regulatory state, and risk society theses. The second section examines a range of studies that place the questions of scale, unit, and boundary at the center of inquiry. The third section draws together a body of research that interrogates different meanings of sustainability.

The first section discusses the extent to which social and political processes in the sustainability age exhibit a pattern consistent with established theoretical accounts. The second section focuses on studies that address how urban sustainable development has brought challenges to existing configurations of spatial relations. These studies pose important methodological and epistemological questions for studying environmental politics. In the third section, the focus is placed on political implications of urban sustainable development, which is subject to multiple interpretations.

This chapter ends with a review of an emerging thesis – strategic urbanism, which draws attention to the patterns of change in urban politics. Much of the contributions to this thesis are based on urban sustainability politics in recent years.

Nowadays, sustainable, clean, inclusive, innovative, and smart mobility in addition to urban transformation is required to achieve sustainable development as a path to preserve the world for future concerns and improve quality of life at the present, even to be kept up with growing citizens' needs. Mobility as an infrastructure component plays fundamental roles in urban transformation, and economic development. In this chapter, and based on the 5^th wave theory, related theories, models, and concepts, modern, clean, and inclusive mobility founded on high future of 4th technologies (which is called 5th technologies), digitalization, smartness, sustainability, and CSR 2.0 strategies is declared as proper clean mobility technologies to create sustainable and smart cities. Such smart cities are able to deal with challenges made by rapid, unplanned urbanization and globalization to achieve sustainable development. In this research, roles of inclusive and smart mobility systems as path to create modern and sustainable urban areas to make the world more sustainable and livable for living are declared. Literature reviews, case studies, interviews, and questionaries are applied as main methods to recognize inclusive and modern mobility and its roles in urban transformation to achieve sustainable development. This chapter is based on know-how and do-how of the author Prof. Hamid Doost on sustainability such as cooperating with Danish Sustainable Platforms Company, working with Erasmus Plus as an academic leader in Germany since 2017, cooperating with Copenhagen's former mayor and researching on sustainability. In this chapter, impact of sustainable mobility, sustainable buildings, and smart cities on CSR 2.0 and social responsibility, how these parameters improve sustainable development and sustainability in social responsibility, corporate social responsibility (CSR), and how social responsibility could influence humanities are explored.

Organizational theorists and strategy scholars are both interested in how organizations deal with ambiguity, especially in relation to implementation. This chapter examines one source of ambiguity that organizations face, which is based on their efforts to implement moral mandates. These mandates, which are related to areas such as environmental sustainability and diversity, are inherently ambiguous, as they lack a shared understanding regarding their scope and associated practices. They are also often broad and systemic and may be unclearly aligned with an organization's strategy. Due to these challenges, in this chapter, we theorize that collective action at the field level is necessary for organizations to advance and concretize moral mandates. We examine this theorizing through the case of the implementation of sustainability in higher education. We hypothesize and find support for the idea that when an organization's members engage in collective action at the field level, those organizations have an increased likelihood of achieving sustainability implementation. To gain insight into this field-to-organization relationship, we qualitatively examine 18 years of conversations from an online forum to develop a process model of moral mandate implementation. We theorize that collective action functions as a field-configuring space, in which actors from a variety of organizations come together to (1) refine the scope of the mandate and (2) create an implementation repertoire that actors can draw on when seeking to bring sustainability to their own organizations. Overall, our study provides a model of how ambiguous moral mandates can be implemented by highlighting the important role of collective action across organizations in concretizing those mandates and providing actors with the tools for their implementation.

To examine the mobilization of environmental sustainability policies in the Winter Olympic Games in Asia guided by approaches that highlight policy mobilities. The construction of sledding tracks in two cases, the Winter Games in Japan and South Korea, was analyzed to demonstrate how sustainability was framed and which policy programs were implemented.

The first part of the chapter introduces Olympic mega-events as agents of sustainability policy circulation. It discusses the study's key concepts and describes approaches to policy circulation studies. The second part of the chapter outlines the construction of the Nagano and PyeongChang sledding tracks and the sustainability policies that were in use during that time. The third part discusses the two cases from a policy mobility perspective.

The two sledding track cases are described, along with national and Olympic policies of environmental sustainability. Discursive policy framings of environmental sustainability in Nagano and PyeongChang similarly modeled previous Games' best practices that were supported by scientific and technological knowledge. It was clear, however, that best practices were taken up differently in each construction effort, and that the lack of cooperation between Games organizers across these venues and countries meant that environmental expertise was not always transferred from one Games to another. Policy circulation was also affected by entangled transnational power relations, and by the fact that each nation state and the corporate actors who built the sledding tracks arguably had uneven power relations with international expert agencies. Thus, policy priorities and policy mobility from one Olympics to the next were determined by a combination of the interaction with these expert networks, time pressure in the Olympic structure, and rivalry between the countries.

Implications for enhancing policy mobility and deliberation of policy commitments are discussed.

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

Purpose – The purpose of this chapter is to discuss managing sustainability across an industry and examine the catalyst, enablers, and challenges for systems-level change through a case study of one organization, the Port of Los Angeles (POLA), and its participation in the Sustainable Enterprise Executive Roundtable (SEER) action learning network.

Methodology/approach – The chapter uses a case study approach, written by reflective practitioners in action.

Findings – The challenges and enablers of achieving organizational change for sustainability within the POLA ecology are addressed as part of a forcefield of enablers and obstacles. Action learning in the context of collaborative projects across the ecology becomes a key process for managing change toward a sustainable goods movement ecosystem.

Research/practical implications – The chapter is addressed to those scholar-practitioners who struggle with issues of organizational change for sustainability outcomes. The core work is to align organizations, within and around the node organization, for sustainability. By analyzing the systems forcefield, we can better perceive the implications for action and identify leverage for change.

Social implications – Organizations are the key unit for culture change for sustainability within society. Engaging with other organizations involved in the work of sustainability is required to create systems-level change.

Originality/value – The scholarly contribution is based on revisiting the usefulness of Lewin's Change Forcefield, which the authors have adapted by integrating the concepts of the learning organization and systems thinking to help understand change and redesign efforts for sustainability within and among organizations.

A work system may be said to exhibit social sustainability if it utilizes its human, social, economic, and ecological resources with responsibility. This entails using these resources in a non-exploitive way, regenerating them, and paying due attention to the needs and ambitions of its stakeholders in the short- and long-term. For most presently existing organizations attaining and maintaining sustainability requires a midcourse correction, a transformation process. This chapter reviews the main concepts regarding sustainability and previous research of organizational development in this context. It presents a four-phase model for this transformation process and illustrates the model's application in four different contexts. The results are discussed and directions for further research are presented.