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This chapter explores how the dominance of a profit-oriented “take-use-dispose” economic model presents challenges to sustainable development. Globalization’s role in accelerating consumerism is analyzed, along with its potential to exacerbate social inequalities, concentrating economic power within multinational corporations. The environmental consequences of globalization include overexploitation and resource depletion, highlighting the need for balanced and responsible approaches to global governance. The chapter also investigates the impact of globalization on territorial identities, ranging from the risk of cultural homogenization to the emergence of hybrid cultural forms. Finally, it considers diverse perspectives on managing globalization and consumerism’s effects.

This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.

The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.

The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.

This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.

Online education enables location-independent learning, potentially providing university students with more flexible study programs and reducing traffic-related CO₂ emissions. This paper aims to examine whether online education can contribute to university-related sustainable everyday mobility, with particular consideration given to aspects of social sustainability and potential rebound effects. Specifically, it explores sustainability dilemmas that arise from conflicting social and ecological effects.

Drawing on qualitative data from mobility diaries and extensive semistructured interviews (n = 26) collected at Osnabrück University of Applied Sciences in Germany, this study deploys thematic analysis and a typification approach to analyze and classify students’ daily practices related to studying, mobility and dwelling, which may be impacted by online education.

The study identifies six distinct student types with diverse practices in studying, mobility and dwelling. Comparisons between student types reveal stark differences regarding professional and social goals that students associate with their studies, influencing university-related mobility and residential choices. This leads to varying assessments of online education, with some students expecting benefits and others anticipating severe drawbacks.

The typology developed in this paper can assist Higher Education Institutions (HEIs) in comparable contexts in understanding the distinct needs and motivations of students, thereby proactively identifying sustainability dilemmas associated with online education. By leveraging these findings, HEIs can effectively balance diverse interests and contribute meaningfully to sustainability.

To the best of the authors’ knowledge, this study is among the first to systematically investigate conflicts and rebound effects of online education in the context of sustainable mobility within HEIs.

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.