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1 – 10 of over 2000Loretta Bellato, Niki Frantzeskaki, Carlos Briceño Fiebig, Anna Pollock, Elke Dens and Bill Reed
The “tourism living systems” (Tourism Living System – TLS) concept is underdeveloped, with limited relevant theoretical analysis to understand how it can support the…
Abstract
Purpose
The “tourism living systems” (Tourism Living System – TLS) concept is underdeveloped, with limited relevant theoretical analysis to understand how it can support the transformations of tourism systems towards healthy communities and places. This paper aims to conceptualise TLSs and key stakeholder roles for enacting regenerative tourism using a living systems perspective.
Design/methodology/approach
Knowledge synthesis and co-production were used to identify the conceptual framework and its applications. Knowledge synthesis was undertaken through a scoping review of the regenerative tourism literature and supplemented by a consultation exercise with leading regenerative tourism practitioners. Co-production of knowledge involved case study research to assess the conceptual framework's practical applications and revise it with regenerative tourism practitioners.
Findings
The study revealed that regenerative tourism is informed by living systems' thinking. The authors identify five diverse, interdependent and interconnected stakeholder roles from the case studies and scoping review. All stakeholder roles are vital for constituting tourism systems that contribute to the healthy evolution of social-ecological systems.
Practical implications
Real-world case study applications of the TLS framework will guide tourism stakeholders who seek to adopt regenerative tourism approaches.
Originality/value
The study contributes to developing new frontiers in tourism stakeholder roles and paradigms with implications for regenerative tourism futures. The TLS framework challenges industrial conceptions of tourism by proposing a shift in stakeholder roles from extraction to generating new life to survive, thrive and evolve.
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Fritjof Capra and Ove Daniel Jakobsen
The purpose of this paper is to refer to ecological economics using two meanings of the term “ecological”. In the strict scientific sense, ecological economics refers to an…
Abstract
Purpose
The purpose of this paper is to refer to ecological economics using two meanings of the term “ecological”. In the strict scientific sense, ecological economics refers to an economic system that is consistent with and honors the basic principles of ecology, which, ultimately, are identical with what the authors call the systemic principles of life. In a broader sense ecological economics refers to economic theory and practice that see the economy as operating within, rather than dominating, the spheres of nature, society, and culture.
Design/methodology/approach
The authors distill four fundamental principles for ecological economics based on systems theory of life and philosophy of organism. The four principles are; nested systems, self-generating networks, open systems, and cognitive interactions. The authors discuss how these principles can be applied to design an ecological economic system that is life-enhancing on individual, social and ecological levels.
Findings
The authors argue that ecological economics should give priority to activities that maximize well-being of human and non-human beings, as well as entire ecosystems, and that its central purpose should be to serve the life processes in social and ecological systems.
Originality/value
In this paper, the authors connect ecological economics to systems theory and come up with principles relevant for developing economic theory and practice within, rather than dominating, the spheres of nature, society, and culture.
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The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability…
Abstract
Purpose
The purpose of this paper is to show the impact that non-governmental organizations (NGOs) have on the evolution of Global Reporting Initiative (GRI). GRI is a sustainability report disclosed by business organizations to meet the demands and interests of various stakeholders. These stakeholders’ needs have influenced GRI and its guidelines.
Design/methodology/approach
The methodology for this paper is library-based archival research. It is qualitatively and analytically descriptive of prior academic research and published literature on the subject.
Findings
Sustainability accounting rulemaking has evolved overtime resulting in proliferation of reporting rules. These rules have improved the extent and scope of environmental and economic performances that businesses disclose in GRI.
Originality/value
GRI has provided the foundation for integrated reporting (IR). Both GRI and IR have ecological and functional dimensions. Sustainability is functionally inherent in the accounting principle of materiality, when disclosed in external reporting. The ongoing concern of business assumes an organization is systemic and operates as a living entity only when it can provide sustainable performance that benefits stakeholders and society.
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Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
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The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based…
Abstract
Purpose
The purpose of this research is to provide an integrated approach of organizational ecology, population ecology and selection mechanisms within the context of the resource-based view of the firm, evolutionary economics (EC) and transaction cost economics (TCE). It applies this framework to examine the interrelationships between corporate social reporting (CSR) and global reporting initiative.
Design/methodology/approach
The methodology for this paper is library-based archival research. It is qualitative and analytically descriptive of prior academic research and published literature on the subject.
Findings
CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.
Originality/value
Accounting scholars have recognized the need for an integrated approach in the social sciences to examine the multifaceted aspects of sustainability development and accounting. This research highlights that sustainability is related to ecosystems, environments, natural resources, demography, population, culture, political systems and history.
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The purpose of this conceptual paper is to trigger a transcendental concern toward building the spiritual capital (SC) particularly focused on the highly relevant domain of work…
Abstract
Purpose
The purpose of this conceptual paper is to trigger a transcendental concern toward building the spiritual capital (SC) particularly focused on the highly relevant domain of work. In doing so, this conceptual framework focuses on potential antecedents and outcomes of the SC.
Design/methodology/approach
Such an endeavor is premised on the Christian's teaching that advocates the need for gathering spiritual treasures (i.e. capital). Secondly, the foray into Spiritism Doctrine (SD) literature is due to the fact that this doctrine considers the spiritual construct as the cornerstone of its principles and tenets. Thirdly, it also examines the related perceptions and approaches from the fields of positive psychology, positive organizational scholarship, workplace spirituality and psychology of religion.
Findings
The model invites the individual to capitalize on salient virtues and remarkable human qualities so as to build a SC, namely: humility, compassion, forgiveness, empathy, positive emotions, connections/relationships and sense of cooperation. Finally, it is envisaged that the attempt to create a SC may lead the individual to a feeling of well-being and more resilience at work.
Practical implications
At last, the implications to develop a SC in the context of work are sizeable. After all, it implies to add more concerns to one's career much beyond those strictly functional or professional ones. Rather, it means to regard the work domain through unusual lens.
Originality/value
By bringing the conceptual framework of SC to the forefront of management, spirituality and religion studies through an interdisciplinary approach showed that it is not an elusive or mythical topic. On the contrary, this analysis revealed that this is a serious and surprisingly neglected issue that deserves further attention in light of the benefits that it can potentially yield.
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Shakir Ullah, Usman Khan, Abida Begum, Heesup Han and Abdullah Mohamed
This paper explores the indigenous climate knowledge (ICK) of the Gwadar fishing community in Pakistan. The main purpose of this paper is to explore the accuracy of ICK and how…
Abstract
Purpose
This paper explores the indigenous climate knowledge (ICK) of the Gwadar fishing community in Pakistan. The main purpose of this paper is to explore the accuracy of ICK and how climatic change brings changes to it and the social lives of local fishers.
Design/methodology/approach
Qualitative research methods, including participant observation, in-depth interviews and oral histories, were used to collect the data.
Findings
Finding from this long fieldwork shows that this fishing community has a harmonious relationship with nature and local ecology. Their knowledge of local ecology enables them to have equal access to natural resources, sustainable resource management, disaster risk reduction and strong social organization on the coast of Gwadar. Recently their deep relationship with local ecology and sociocultural organization has been disturbed due to huge climate changes caused by human manipulation of the environment. Their ability to foresee climatic events has been reduced. They are finding it impossible to estimate fish availability due to massive climate changes. Local communities are losing their traditional livelihoods and socioeconomic autonomy as a result of growing climate change. Climatic change adds to the existing poverty situation and increases political instability in the region.
Practical implications
The study suggests using the fishermen’s valuable indigenous knowledge of local ecology, climate and its ties to local traditions, culture and resource management for a scientific understanding of climate change and marine resource management in Gwadar, Pakistan.
Originality/value
This is an ethnographic study based on a long term field work. Fishing community is passing through catastrophic climatic changes in the region. This community has been ignored by both government and researchers to record their problems and bring them to academia and media. Therefore, this study will help them raise their voices.
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