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This article aims to contribute to the literature linking the three pillars of sustainable development with the human development field. To do so, it analyzes how a group of stakeholders that participate in collective action for nature governance in Segre–Rialb, Catalonia, build collective capabilities and reconcile a holistic sustainable development with human development and collective well-being. The analysis is performed using nature governance and the capability approach theories. In particular, the framework providing the lenses to examine the collective action for nature governance is based on Elinor Ostrom's Institutional and Analysis framework and the collective capabilities concept.

The study is based on documental analysis (legal document namely and online resources available in Catalonian website) and a few online interviews since all fieldwork was canceled due to the coronavirus disease 2019 (COVID-19) pandemic.

The case study reveals that collective action for nature governance has a twofold function: it materializes holistic sustainability and produces capabilities, reconciling sustainable and human development. Therefore, the research proves that people who work together to govern nature can boost a holistic perspective of sustainability and reconcile sustainable and human development.

First, this work aims to reconcile sustainable and human development fields that have been usually separated in academia, contributing to the research body that has attempted to relate human development and sustainability. This analysis uses a holistic perspective of sustainability, including the social, economic and environmental aspects connecting them to human development; this was not deeply explored before. Finally, the rigorous documental analysis, namely legal texts that allow reaching conclusions, is relevant since all fieldworks were canceled in 2021.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

The purpose of this study is to identify the pathway that leads to cities to proceeding towards urban sustainability.

This study intends to propose a theoretical analysis on the city as sustainable community that drives urban development adopting a smart vision for urban growth.

Cities as sustainable urban communities develop smartness as a vision for change understanding and developing the potential offered by information technology reinforcing the community by shaping collaborative governance.

Cities using information technology as a source for urban sustainability develop smartness to evolve as smart communities following a managerial and organizational view towards sustainability as a source for continuous innovation and change within urban ecosystem.

Cities identify a sustainability-oriented and community-driven pathway as a vision for continuous change that helps to improve urban competitiveness, innovation and democracy ensuring high quality of life by strengthening the potential offered by technology-enabled and human-centred smartness.

The relationship between man and nature varies with different stages of the development of human society. The destructive consequences brought about in the early stage of industrialization sparked serious concerns about ecological and environmental issues.

The worldwide controversy aroused by The Limits to Growth published in 1972 made people realize that the carrying capacity of the ecosystem was limited, as were the resources. In the long run, scientific and technological progress can constantly discover new energy and resources.

However, in every specific stage of human society, the energy and resources crises are always a severe challenge that human beings should face. It is the core contents of sustainable development to change the old economic growth model and explore a new economic growth model.

The relationship between man and nature is one of the most fundamental relationships in human society and economic development. How to deal with it is also one of the most fundamental issues in human society and economic development. From the perspective of the historical process of human society, the relationship has roughly gone through the following stages.

This study aims at investigating the extent to which Egyptian universities disclose information on social responsibility to different stakeholders, which leads to the enhancement of sustainable development.

An index of social responsibility that fits the Egyptian universities is established, comprising four dimensions: organizational governance, energy and environment resource sustainability, human resource development and community participation and community development. This index has been used to score the disclosure level of social responsibility of Egyptian universities. This study uses information available on websites of Egyptian universities as of the end of December 2018. Frequencies provide the basis for discussion.

The results reveal that the level of disclosure of universities on social responsibility is low, but, in favor of private universities vs public universities. At the university level, only a few numbers of public universities disclosed high volume of information on social responsibility, such as Cairo University, Ain Shams University, Alexandria University and Assiut University. Furthermore, the results manifest that public universities disclose higher level of information related to organizational governance, energy and environment resource sustainability and community participation and community development, whereas, private universities disclose higher level of information related to human resource development.

The results are constrained with the social responsibility dimensions and attributes used to establish a disclosure index that fits Egyptian universities, as well as the information disclosed on universities websites.

This study provides insights to Egyptian higher education regulators and the rectors of Egyptian universities that may help in planning and monitoring social responsibility activities in a way that could lead to sustainable development.

I aimed to analyze and synthesize the literature on sustainable HRM and its sub-concepts, such as green HRM and socially responsible HRM, with the focus on research conducted in the Visegrad Group (V4) countries. I posed the following research questions: (1) What are the main characteristics of sustainable HRM research in the worldwide literature? (2) What are the main characteristics of research conducted in the V4 countries? (3) Which future research directions are promising gaps to be filled by research conducted in V4 countries?

For the purpose of this study, I applied bibliometric analysis, scientific network analysis and in-depth content analysis.

The results of the analyses of articles indexed in the Scopus database revealed that there is a growing trend in research on sustainable HRM. However, scarce research comes from the V4; scholars have conducted such studies only in Slovakia and Poland. There are five thematic clusters in the main sample, though the concept of green HRM has been explored the most. Although the keyword network analysis showed that the V4 articles focus mostly on sustainable HRM, the in-depth content analysis provided evidence that the V4 sample represented all concepts.

This is the first study to analyze the achievements of scientists from the V4 in this research field. It applies methodological rigor and a mixed-method approach. Moreover, it presents directions of research that go beyond the recommendations presented in the analyzed articles.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to investigate the consequence of the quality of governance (QoG) in moderating the effect of healthcare spending on human development.

The authors employ a two-step Windmeijer finite sample-corrected system-generalized method of moments (sys-GMM) estimation technique on a panel dataset of 161 countries from 2005 to 2019. The authors use healthcare expenditure as the main explanatory variable and the Human Development Index (HDI) as the dependent variable and also consider voice and accountability (VnA), political stability and absence of terrorism (PSnAT), governance effectiveness (GoE), regulatory quality (ReQ), rules of law (RLaw) and control of corruption (CoC) dimensions of governance indicators as proxies of good governance. The authors develop a new measure of good governance from these six dimensions of governance using principal component analysis (PCA).

The authors empirically revealed that allocating more healthcare support alone is insufficient to improve human development. Individually, PSnAT has the highest net positive effect on health expenditure that helps to increase human welfare. Further, the corresponding interaction effect between expenditure and the Good Governance Index (GGI) is negative but insignificant for low-income countries (LICs); negative and statistically significant for sub-Saharan African (SSA) economies and positive but insignificant for South Asian nations.

This study is an in-depth analysis of how governance impacts the effectiveness of healthcare expenditure to ensure higher human development, particularly in a large panel of 161 countries. The authors have developed a new index of good governance and later extended the analysis by separating countries based on the income level and geographical location, which are utterly absent in existing literature.

The purpose of this study is to examine the role of human resources management (HRM) on economic sustainability in Jordanian banks. To achieve this goal, data were collected from 23 Jordanian banks listed at the ASE from 2014 to 2019.

A regression model was employed using four independent variables that represent the HRM (i.e. managing the environment of human resources, human resources acquisition and preparation, human resources assessment and development and human resources compensation) and using economic sustainability as the dependent variable. The study also controlled for banks’ age, size, leverage and return on equity.

Results show that all independent variables are positively correlated with economic sustainability. The results imply that HRM is an important tool to enhance economic sustainability within the banking sector.

This study provides practical implications for banks’ managers, future researchers and policymakers. This is achieved by investigating the impact of the independent variables, including managing the human resources environment, the acquisition and preparation of human resources, the assessment and development of human resources and the compensation of human resources on the economic, social and environmental sustainability in Jordanian banks.