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Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.

Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.

This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.

Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.

A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.

The logic models at the center of leading environmental, social and governance (ESG) reporting programs, such as the global reporting initiative, impose a dualistic relationship between organizations and social-ecological systems. Coupled with the lack of a real-world alternative, their dualistic approach results in widespread systems thinking-based reducibility errors in business responsibility. To help develop a nondualistic alternative, this study aims to present the idea of neltilistli or “rootedness,” as developed by the ancient Nahua indigenous peoples of Central Mexico. From the perspective of the Nahua, rootedness involves a holistic relationship with one’s body, community and the creative force called “teotl.”

The authors draw on the past to speculatively theorize an imagined future using the method of prospective theorizing to draw on a historical social context that is largely missing from current management scholarship. In doing so, the authors engage in a process of imagining a radically different future reality.

Integrating a rootedness approach into ESG reporting, particularly in terms of stakeholder relations, enriches it both spatially and temporally. This approach allows researchers and practitioners to replace dualistic thinking with a more holistic approach.

This paper complements the dualistic assumptions behind ESG reporting programs with a holistic approach based on the rootedness concept of ancient Nahua thought.

This chapter focuses on ecofeminism that primarily refers to feminist theory and activism informed by ecology. Ecofeminism is concerned with real connections between humans and Nature, as also by the domination of Nature by man and, specifically, by women's subservience to men. The foundational ecofeminist assumption is that environmental issues are basically feminist issues, and vice versa. It believes that ecofeminism, best understood and operationalized, can restore Mother Nature (endangered by industrial extraction and exploitation) and reassure rights to animals (deanimalized and threatened by factory farming). Although ecofeminism is a diverse movement, ecofeminist theorists share the presupposition that social transformation is necessary for ecological survival, that intellectual transformation of dominant modes of thought must accompany social transformation, that Nature teaches and reveals nondualistic, nonhierarchical systems of relations that are models for social transformation of values, and that human and cultural diversity are values in social transformation; some of these values and movements even influenced the world via the UN. Accordingly, this chapter highlights major positive contributions of ecofeminism.

The body has been one of the central tools in analysing connections between sport and postcolonialism in India, given how sport was an essential part of the colonial ‘civilising’ mission, which involved disciplining and controlling Indian bodies. Any discursive understanding of sport and postcolonialism in India must consider how it relates to existing concepts of the body and shapes the experiences of the people involved in it – acknowledging not just the power of colonialism in moulding sporting experiences but also the force of internal hierarchies that exist in Indian society. This chapter explores the experiences of students who studied in higher educational institutions in Kerala under the ‘sports quota’, a system that reserves seats in colleges/universities for high-performing sportspersons in India. Through their interviews, the sustained exclusion of the sporting body in contemporary Indian pedagogy is illustrated here. Specifically, the continuing prevalence of the colonial emphasis on the sporting body, as one whose strength and instrumentality are paramount, as well as its corollary postcolonial position, which treats this sporting body as inferior to the ‘refined mind’ of studious pupils, can be observed. Approaching the sports quota with a decolonising lens would require re-examining the disembodied nature of pedagogy in India’s higher educational institutions, acknowledging sporting students’ lived experiences, and a seamless integration – as opposed to separation/exclusion – of the sportsperson into higher education.

The context of skill creation and its development is fundamental to sustainable economic growth with vertical improvement in well-being. Now when it comes to the case of less developed countries, the implication of international trade in skill formation takes an idiosyncratic shape so far as our concern: a dearth of skill education and lack of evenness in access to skill education due to the underlying rampant and pronounced economic inequality (i.e., inequality in income and wealth) among people as what is quite typical. Against this backdrop, this chapter seeks to develop a general equilibrium model in line with Jones (1965 & 1971) and Beladi and Marjit (1996) to address how leveraging of foreign trade through technological modernization of exports may work toward skill formation in less developed economies with technological dualism, informalization, and disguised unemployment. Besides, this chapter brings to glare how benefit of such modernization toward skill development stands out to be weighed against a potential worsening of distributive justice in terms of rise in wage gap between skilled and unskilled workers. Moreover, this chapter seeks to overhaul the implication of liberalization of labor market in terms of dilution of minimum wage standard for human development. Thus, the bottom line is that comes up here forth that export modernization in name of improving external competitiveness and thereof attaining effective trade openness can promote skilled human but only risking an exacerbation of wage inequality.

This study explores the structure of founders’ hybrid personal identities and their relationship to social venture performance. The authors hypothesize that founders experience the tension between the social and commercial goals of their venture as a paradox rooted in their personal values.

The authors surveyed 112 social enterprise founders in Chile and used structural equation modeling to test hypotheses about the relationship between self-transcendent values (i.e. promotion of others’ welfare and care for nature) and self-enhancement values (i.e. pursuing own interests and power over others) on a multidimensional scale of social venture performance.

Self-transcendence and self-enhancement are distinct yet interrelated values that coexist within social venture founders (i.e. they constitute a paradox). Self-transcendence values negatively moderate the positive relationship between self-enhancement values and social venture performance.

Mere benevolence is insufficient for effective social venturing; success depends on the founder’s self-enhancement values or their “drive” to succeed. Founder values can thus inform organizational design choices (e.g. tasks, team composition, structures and processes) and guide public and private investment decisions.

This research empirically assesses the structure of hybrid personal identities, uncovering how the concurrent action of self-transcendence and self-enhancement values influences social venture performance. The authors challenge the belief that balancing social and commercial goals benefits social venture performance. Best-performing ventures are those whose founder’s exhibit high self-enhancement and low self-transcendence values.

This study aims to introduce a multilevel micro-foundational perspective on supply chain (SC) ambidexterity, grounded in organizational learning and adaptation research. It investigates the interplay of contextual factors, strategic orientation and a bundle of supply chain management practices to foster ambidextrous performance.

Leveraging a blend of perceptual and objective data and measures, this study explores the intricacies of macro and micro factors at multiple levels, offering empirical support for the research framework. The interrelationships among these factors are scrutinized through three analytical approaches: selection, interaction and system forms of interdependence analysis.

First, the authors offer empirical support for their conceptual model, illustrating that ambidexterity behavior and outcomes in the SC emanate from intricate interactions between macro and micro factors across various levels. Second, the authors present robust empirical evidence endorsing a system/gestalt form of interdependence analysis in capturing SC ambidexterity and performance. This analytical approach effectively captures the complementarity and contradictory interdependence among the opposing poles of efficiency and responsiveness.

The organizational and SC activity configuration faces numerous paradoxical tensions, such as profitability versus sustainability. This study offers valuable insights into establishing an ambidextrous system capable of navigating and addressing these paradoxical situations.

This chapter approaches issues of ecospirituality through Gender and the Environment analytical lenses. We propose the need to actively queer human/Nature relations and understandings by exploring studies related to ecospirituality, Earth relations, and gender dynamics. The chapter considers ecospirituality as ritual practices, material cultures, codified ethics, and/or cosmological structures related to a category of “the sacred,” which influence how various gendered and sexed bodies interact with the non-human world. Here, we propose that ecospiritual categories can shape the ways that humans conceive of their humanness and their sexed and gendered bodies. Within the context of religion/Nature interactions white evangelical masculinist subcultures in the United States are considered as an example that demonstrates the paradoxical characteristics of the gender binary and human/Nature dualisms. The chapter proceeds to offer queered ecologies as alternative narratives that can assist the larger Gender and Environment discourse in better understanding ecospiritual practices and worldviews, and how the latter can contribute to prosustainable lifeways as a viable alternative to masculinist hegemonies that are continuing to predominate the ways that many humans – especially those in the Global North – understand and relate to the natural world at great cost to life on the planet.

Red Riding Hood is said to have been assembled from folktales that pre-date the collector Charles Perrault's 1697 re-telling and initial publishing (Dundes, 1989; Zipes, 1993). Since then, it is a story that has been re-told and re-imagined many times in various media contexts, with Beckett suggesting that it is one of the most familiar icons of Western culture, and a ‘highly effective intertextual referent’ (Beckett, 2002, p. XVI). Even though this story has been generally regarded as a children's tale, adult themes of sexuality and transgression have been explored in modern re-conceptions. In this chapter, we examine the representation of gender and masculinity in commercial media output: the 2011 American film Red Riding Hood (Hardwicke, 2011) and the pilot episode of the NBC series Grimm (2011). In Red Riding Hood, a romantic horror film, the male characters may be regarded as satellites that cluster around the female protagonist, whereas in Grimm, through its generic fusion of police procedural and horror genres, the text plays upon strong established examples of traditional male roles alongside more nuanced and contemporary representations of masculinity. Our analysis explores themes of transformation and heteronormativity and the extent to which the texts challenge or conform to traditional tellings.

The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.