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This study aims to propose a framework to drive organizations, and particularly multinational enterprises, to understand and internalize a sustainable mindset for implementing efficient and effective corporate sustainability initiatives and helping them achieve sustainable development goals (SDGs).

The framework is based on the bidirectional iterative process of the flexible pattern matching methodology. The literature on ecocentric management was examined from top to bottom in its dialogue with corporate sustainability and corporate social responsibility (CSR). The bottom-up phase was based on highly visible deviant cases of companies that were significantly recognized for their CSR or for their sustainability programs but became well-known examples of unsustainability. Additionally, an illustrative case was analyzed to examine the mindset in practice.

The study offers a framework based on six constructs that were identified in ecocentric management literature. It translates the ecocentric management mindset framework into behaviors for organizations that want to conduct efficient sustainable programs that help them achieve the SDGs.

The proposed new framework highlights the conceptual pillars of ecocentric management, and offers practical and theoretical perspectives on how sustainability can be better addressed at the corporate level, and help achieve the SDGs.

In the UK, Masters level discipline-specific courses in sustainability integrate modules on the social, economic, and environmental issues of sustainable development. The postgraduate faculty teaching on these courses and the student cohorts enrolling in such courses bring varying attitudes, experiences, and beliefs to the ecological and anthropological discourses and practices about sustainable development. Existing studies of education for sustainable development (ESD) have identified strengths and weaknesses in the knowledge and attitudes of students and faculty although few studies have focused on postgraduate cohorts and fewer still have attempted to compare and contrast students and lecturers. This mixed method case study analyses findings from data collected (2016–2017) from student surveys (n = 121) and semi-structured interviews with faculty (n = 21) recruited from multiple university departments, centers, and programs (n = 12) to identify prevailing anthropocentric and eco-centric ideas and rationales about sustainable development and ESD. Findings suggest a strong orientation to mainstream sustainable development in both groups but analysis identifies reasons for resisting a focus on extremes of “deep green” or “green wash” approaches. In addition, prevailing belief in academic neutrality, institutional and disciplinary factors, student pragmatism, and other drivers are highlighted. The study concludes by identifying potential paths from prevailing (experiential) education in sustainable development to more transformational approaches.

This article aims to explore the challenges posed by the conceptual framework and diversity of practice of education for sustainable development (ESD). The implications of plurality of ESD perspectives and methodological approaches as well variations in ESD practice will be addressed. Critical framework for conceptualizing of ESD which takes environmental ethics into account will be proposed through the discussion of The Ecocentric and Anthropocentric Attitudes Toward the Sustainable Development (EAATSD) scale.

The paper opted for a general review approach, covering literature that provides an overview of the concepts and practices of ESD, as well as program evaluation studies. Additionally, qualitative evaluation of EAATSD scale with students of higher professional education was conducted, using in-depth interviews and dialogue with individual students as well as classroom discussions.

It was found that there are wide and inconclusive debates about the aims of ESD based on the critique of sustainable development discourse in general and instrumentalism embedded in ESD in particular. According to the qualitative evaluation, EAATSD scale can be used for testing anthropocentric and Ecocentric Attitudes Towards Sustainable Development in students of higher education. Based on these results, this scale was found to be revealing of the critical view of paradoxes and challenges inherent in multiple goals of sustainable development as well as useful for testing anthropocentric and ecocentric attitudes in students of higher education.

Reliability of the scale needs further statistical testing, and as is the case in conventional EE/ESD evaluations, and consequent research is necessary to improve institutional, national, and international applicability to particular cases. Future research should draw from this critical review in order to devise alternative evaluation tools.

In practice, this implies that currently administered evaluations of generic ESD, while useful in concrete cultural or institutional settings, might be premature. The article concludes with the reflection upon which conceptual, methodological, cultural, and ethical challenges of ESD which should be useful for ESD researchers and practitioners in different national settings.

This article fulfills an identified need to address the paradoxes of sustainable development and to study how ESD can be more effective.

This chapter critically explores the colonial model of education in a Buddhist society in postcolonial Bangladesh, as the Buddhist value-based contemplative learning and ethical practices have been constantly challenged due to the fact that the western value-based cultural knowledge is considered for economic development. In such a context, Buddhist learners are unable to learn the social history, cultural heritage, Buddhist/social economy, and spiritual values and practices in the educational institutions. Even teachers are not trained in preparing learners for cultivation of wisdom (Paññā in Pāli) and ecocentric development of the community in the country. On the other hand, Buddhist notion of contemplative learning pedagogy believes in decolonization of the mind and reflective practice for social transformation and development of wisdom through deep meditative mind by nurturing critical dialogue as opposed to capital accumulation and greed-based society. The Buddhist pedagogical approach focuses on mindful concentration (bhavana) and ethical (sila) practice within the learning context and environment, as emancipatory ideology to promote cultural diversity instead of political and social imposition. Such mindfulness would allow both the learners and teachers to create collaborative learning opportunities for life-sustaining practice and wholesome (kusala karma) activity in the community setting. The Buddhist learning pedagogy tends to nurture nonviolence (ahimsa) in order to develop mutual respect among the diverse communities to renewing ground for mind-expanding pursuits in the learning institutions for the wellbeing of all community members in the country.

The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road.

The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue.

The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.

The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.

This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.

In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

To protect the environment and society, research on responsible behavior and personal values has increased. Values have been identified as important for understanding and predicting environmental preservation behaviors. The purpose of this study is to analyze the validity and reliability of the Environmental Portrait Value Questionnaire in the Spanish context.

The new version of this questionnaire was administered to 742 university students (46.4% male and 53.6% female) from 16 regions in Spain.

The results of adapting and testing the instrument’s psychometric properties were consistent with accepted criteria for validity and reliability. Therefore, this updated and contextualized instrument has the potential to contribute to academic advances in the sense of expanding the empirical practice of studying environmental values. Fifteen items from the original version were retained, grouped into four factors as in the original version: Altruistic – five items; Egoistic – four items; Biospheric – three items; and Hedonic – three items. The final version showed adequate fit indices and reliability measures.

This instrument is a powerful resource for the Spanish academic community because using this application it will be possible to assess the degree of commitment of young adults to the goals of sustainability and environmental protection.

The study aims to investigate how tourism actors' methodologies fuel the development of regenerative activities anchored in the reciprocity of nature and humans directed at bringing well-being for all living beings.

To shed light on micro-scale regenerative creation processes in tourism, the authors engage in co-creative case study research with the owners of a small value-driven tourism firm in Arctic Norway in their creation of activities that strengthen the human–nature relation.

The authors found that the values of the tourism firm's owners constitute the soul creating regenerative activities based on the reciprocity of soil and society. Thus, the authors posit that soil, soul and society are at the core of developing regenerative tourism activities. A key finding identified is that it is challenging for small eco-centric driven firms to co-create regenerative tourism activities within a capitalocentric system. For regenerative activities to become regenerative tourism practices, multiple actors across levels of operations must act as responsible gardeners.

The study extends current literature on regenerative tourism by providing in-depth insights into the methodology, illustrated through soil, soul and society, guiding one small tourism firm's development of regenerative tourism activities and what drives these processes. The study also contributes knowledge that broadens the use of well-being in tourism to better address current capitalocentric challenges limiting the development of regenerative practices.

The purpose of this paper is to assess the views of social workers concerning theoretical and practical courses covering their professional responsibilities, focussing on sustainable development and the natural environment. It also investigates the impact on their attitudes towards sustainable development referencing their adoption of ecocentric or anthropocentric attitudes during the COVID-19 pandemic.

This study used a structural equation model to answer six research questions, while the descriptive statistics answered one of the research questions through an online survey conducted with 315 social workers.

This study demonstrated the need to consider attitudes to sustainable development focussing on the ecocentric and anthropocentric attitudes, as well as the current COVID-19 global pandemic.

This study is the first initiative to examine attitudes towards sustainable development and the natural environment from a social work perspective focussed on the COVID-19 pandemic. In addition, it is the first to emphasise the responsibilities of social workers in relation to micro, meso and macro level interventions during and after the global pandemic.

The purpose of this study is to examine the perceptions and attitudes of arts and design faculty on teaching sustainability in higher education institutions in the USA.

Arts and design faculty from nine universities in the USA were approached for the study, using both closed and open-ended questions in a survey instrument. Descriptive statistics and content analysis were used to analyze the collected data.

Results related to arts and design faculty’s perception of sustainability showed high confidence in teaching sustainability but lower confidence in inspiring students to take action on sustainability issues. Faculty also perceived time, resources, knowledge and support as barriers to the integration of the topic into the curriculum. This study revealed that the faculty’s attitude toward sustainability demonstrated their recognition that sustainability should be at the core of their discipline and that they support its integration into courses.

This study is limited to arts and design faculty in higher education institutions in the USA. The results may not be generalizable to other fields or locations. In addition, the use of self-reported data may be subject to bias.

The findings of this study can inform the development of curriculum and pedagogy in arts and design sustainability education. It can also guide institutions in addressing the challenges and barriers related to incorporating sustainability into their curriculum.

Prioritizing sustainability education is crucial in addressing global climate change and related issues. Art and design educators’ perspectives on teaching sustainability can contribute to constructing a sustainable future for everyone.

This study provides insight into the perception and attitude of sustainability among arts and design faculty in higher education in the USA and highlights areas for improvement such as training and resources to better integrate sustainability into the curriculum.