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The acceptance and perception of people regarding 3D bioprinted meat are considered as primary concerns but have not been widely evaluated. This study aimed to determine how biospheric, altruistic, egoistic, ecological worldviews, awareness of consequences, social norms and personal norms affect the consumption intention of 3D bioprinted meat as a future food source.

The values-beliefs-norms theory grounded this study. An online survey was conducted with 600 valid respondents for analysis utilizing the structural equation modeling method.

It was found that the ecological worldview had the highest significance, and biospheric and egoistic values positively impacted individuals’ ecological worldview. The awareness of consequences and social norms was also seen to directly influence personal norms, leading to consumption intention. However, it was determined that altruistic values toward an ecological worldview had no significant effect, as an individual's moral values are not affected by other people's well-being.

This study was able to assess and discover the positive consumption intention among Filipinos, highlighting societal norms and pro-environmental behavior. The findings may help manufacturers market 3D bioprinted meat effectively and aid studies on environmentalism, social movements and consumer behavior, leading to acceptance of the development and proliferation of cultured meats.

There have been no studies on cultured meats such as 3D bioprinted meat in the Philippines. The current study was able to fully assess the pro-environmental behavior among Filipinos and intention for 3D bioprinted meat against the generic behavioral assessment among related studies. Comparison was presented based on the findings.

This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.

The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.

Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.

Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.

This paper aims to explore the role of individual inner dimensions in fostering sustainable mindsets in accounting students and graduates. Individual inner dimensions such as compassion shape our behaviour and responses to sustainability challenges. Consideration of inner dimensions, in conjunction with sustainability knowledge and skill development, is needed for reshaping the accounting profession towards achieving sustainable futures.

The authors explore the role of individual inner dimensions in accounting and how approaches to cultivating compassion in other disciplinary educational settings could be applied to cultivate and facilitate compassion within accounting education. Approaches to cultivating compassion for human and non-human species within accounting education are presented, highlighting their relevance to accounting decisions and organisational accountability.

Cultivating compassion for human and non-human species within accounting education aligns with the broader role of accounting in social and environmental issues. Embedding compassionate approaches with a problem-solving focus within accounting pedagogies and curricula design could contribute to shaping behaviour and reorienting the mindsets of future accounting professionals.

Cultivating compassion within accounting students enhances connections across species, encourages students to recognise the role of compassion in sustainable decision-making and promotes a sustainable mindset. Enhanced compassion in accounting graduates could provide the motivational force for action-oriented responses from the accounting profession to the unprecedented ecological crisis.

To the best of the authors’ knowledge, this paper presents a first step in exploring potential approaches to cultivating and facilitating compassion within accounting pedagogies and curricula design. This paper extends sustainability accounting education literature by considering individual inner dimensions in shifting mindsets of accounting students, graduates and educators towards sustainability.

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

It is estimated that the largest share of future food fish will come from aquaculture production and that sustainable aquaculture is a precondition to realising this potential. Sustainable aquaculture will also play a key role in achieving several of the targets set out in SDG14. It is now established that most of the aquafeed ingredients used today are not sustainable and cannot support the projected growth of the sector, hence the need for sustainable alternatives. Sustainable aquaculture is multidimensional, therefore, this chapter focuses on sustainable feed ingredient sourcing. The authors explored a group of highly promising emerging novel ingredients known as microbial ingredients (MIs), means of producing them and how they can help achieve sustainable aquaculture and SDG14 targets. Specifically, the chapter narrows down on producing MIs from Norwegian spruce tree hydrolysates using a biotechnological approach and how Foods of Norway, a centre for research-based innovation at the Norwegian University of Life Sciences is leading efforts to produce feed-worthy MIs from industrial and agricultural by-products through biotechnology-based valorisation. MIs such as yeast, fungi, and bacterial meal can support the growth of Atlantic salmon without compromising the health of the fish. Thus, MI has a net positive impact on climate and can help achieve some targets in SDG14 by reducing pressure on marine resources used as fish feed ingredients. Suggestions on how to address current bottlenecks in scaling up MIs have also been provided in the chapter.

Marine seaweeds, characterised by high-valued bioactive compounds, are used worldwide for several applications, including human food, animal feed, pharmaceutics and cosmetics, bioplastics, agricultural fertilisers, biofuels, and others. Seaweed production can be carried out through different approaches, from on-land or sea-based cultivation to the harvesting of wild stocks. The latter can be of particular importance in the case of seasonal algal over-proliferations, often caused by eutrophic conditions associated with intensive human industrial activities, and which wreak havoc with ecosystem functioning and hinder economic activities. In Europe, Italy experiences seaweed blooms in several coastal basins, such as the Lagoon of Venice and the Lagoon of Orbetello (Tuscany). Here, the proliferating seaweed represents a disturbance to the natural ecosystem and to local business and touristic activities. These biomasses hold no economic value in the country and are systemically removed and disposed of. Re-purposing the biomass to produce seaweed-derived commercial goods would provide benefits for the environment and local economic activities while promoting a sustainable business within a Circular Economy framework and contribute to the UN Sustainable Development Goals number 12 (‘Responsible consumption and production’), and number 14 (‘Life under water’), among others.

The purpose of this paper is to outline the contributions of Smiths legacy in Indigenous methodologies and to show how her interventions encourage and facilitate meaningful research relationships with Indigenous communities. It is also a practical guide for future Indigenous researchers who aim to work with their communities.

This article outlines the legacy and interventions from Linda Smith that have influenced my research and pedagogy work with my community—the Navajo Nation. I weave together a Kejnrj story and theory to show how Smith’s predominant legacy has taught me how to create, maintain and safeguard relationships with horses, humans and knowledge while working within a Western institution.

I discuss the navigation of research relationships before, during and after official research and the implications this has for increasing indigenous sovereignty in partnership with research. It also describes the process of researcher reflexivity required for Indigenous methodological work.

This paper outlines one Navajo researcher’s individual story with research on community. This adds value to researchers who intend to do research/pedagogy work with Native communities.

The purpose of this multi-voiced paper is to propose a prosocial paradigm for the field of performance management and management control systems. This new paradigm suggests cultivating prosocial behaviour and prosocial groups in organizations to simultaneously achieve the objectives of economic performance and sustainability.

The authors share a common concern about the future of humanity and nature. The authors challenge the influential assumption of economic man from neoclassical economic theory and build on evolutionary science and the core design principles of prosocial groups to develop a prosocial paradigm.

Findings are based on the premise of the prosocial paradigm that self-interested behaviour may outperform prosocial behaviour within a group but that prosocial groups outperform groups dominated by self-interest. The authors explore various dimensions of performance management from the prosocial perspective in the private and public sectors.

The authors call for theoretical, conceptual and empirical research that explores the prosocial paradigm. They invite any approach, including positivist, interpretive and critical research, as well as those using qualitative, quantitative and interventionist methods.

This paper offers implications from the prosocial paradigm for practitioners, particularly for executives and managers, policymakers and educators.

Adoption of the prosocial paradigm in research and practice shapes what the authors call the prosocial market economy. This is an aspired cultural evolution that functions with market competition yet systematically strengthens prosociality as a cultural norm in organizations, markets and society at large.

The paper seeks to analyse the constellation of social structures, administrative institutions and hierarchies that sustain the exclusion of the San minority group in Zimbabwe, with a particular focus on how the European expansion in the eighteenth century, the modern state and private property owners have colluded to perpetuate exclusion from accessing forest as their natural habitat. The purpose of this paper is to therefore highlight the various abuses, including those social, administrative legislative frameworks that discriminate against the San minority and it advocates for actions the right to consultation and the right to free, prior and informed consent to proposed developments.

Through the modern ethnographic approach, data generation was guided by the principles of indigenous and decolonising research methodologies, which place emphasis on the importance of San people telling their own stories thereby shifting the power of a researcher to the indigenous participants. This is a qualitative study that gives prominence to the descriptions of experiences (phenomenology) and interpretations (hermeneutic) of their survival. The paper employed cultural ecology theoretical framework as a lens through which to see the San’s exclusion from forest resources and how this has tragically shifted their egalitarian lifestyle characterised by reciprocity, sharing and levelling to adaptation to the unfamiliar sedentary farming practices.

The technical implementation of forest boundary demarcation and forcing the San to join sedentary farming form part of the state’s territorialisation that excludes, restricts and disrupts the San minority from accessing forest products. The treatment of the minority group reveals not only the enormous authority of the state to transfer alienation to individuals and companies but also to legitimise the exclusion by establishing laws and policies that safeguard the interests of those favoured by the state. The San, who are already overly dominated by the social administrative structures of the Ndebele and Kalanga tribes, lack systematic and organised responses to their marginalisation.

The San community in Zimbabwe is under-researched and under-theorised particularly in relation to how historically formed postcolonial hierarchies of exclusion and marginalisation manifest themselves in contemporary resource governance. Less is known about how those that are powerful – government officials, private property owners and Kalanga/Ndebele tribes benefit more from the environmental resources than the powerless minority San, whose livelihoods depend on the primary natural resources. The unequal power relations have been demonstrated by the evictions of the minority from wildlife areas that were converted into game parks. The study reveals how indigenous San not only resist exclusion but also develop adaptable strategies through negotiations to improve their situation with social and administrative institutions.