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The paper assesses the role of natural resource rents in Nigeria's economy through the channel of institutional quality.

The analysis is done with the use of autoregressive-distributed lag (ARDL) bounds testing approach to cointegration, vector error correction model (VECM), Granger causality test and cointegrating regression over the period 1996–2019.

Findings support the notion that overreliance on natural resources could exacerbate the growing number of dysfunctional economic outcomes in the country. The study confirms that a mix of weak governance quality and natural resource rents could have a negligible effect on economic growth and possible retardation impact on the economy in the long run as well as in the short run. The evidence further reveals that there is unidirectional causality running from the interaction term to growth, suggesting that growth trajectory could be jointly determined by natural resource rents and the quality of institutions.

The divergent arguments associated with the mechanisms of resource curse in each of the resource-rich countries offer ample support for the contention that economic outcomes in resource-abundant states may not be a product of resource windfalls per se, but rather the quality of governance or ownership structure. Hence, the ultimate aim of the analysis is to further understanding on the link between resource rents and growth in Nigeria via governance channel.

The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.

A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.

Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.

The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.

Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.

This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.

This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue.

The study has used an unbalanced panel data set of 129 countries over the period 1981–2016 and the two-step system generalized methods of moment approach to perform the empirical analysis.

The main findings are that FDI volatility enhances the volatility of corporate income tax revenue in less advanced economies, but reduces it in relatively advanced countries. The positive corporate income tax revenue volatility effect of FDI inflows is far higher in non-tax haven countries than in tax haven countries. Additionally, FDI volatility exerts a higher positive effect on corporate income tax revenue volatility as countries experience greater dependence on natural resources. Finally, the positive effect of FDI volatility on corporate income tax revenue volatility is further amplified by higher FDI volatility.

One important limitation of the present analysis is the use of aggregate FDI inflows because of the lack of data over a long period on greenfield FDI inflows and cross-border mergers and acquisitions FDI inflows. Therefore, an avenue for future research could be to explore separately the effect of the volatility greenfield FDI inflows and the volatility of cross-border mergers and acquisitions FDI inflows on the volatility of corporate income tax revenue, when long-time series data (covering many countries) would be available.

These outcomes particularly shed light on the role of FDI volatility on the volatility of corporate income tax revenue, particularly in countries that are highly dependent on natural resources. Foreign capital flows, notably FDI flows, play an essential role for countries’ economic development through, inter alia, technology transfer, jobs creation and economic growth. Policymakers should aim to attract FDI, while also reducing their volatility, by designing and implementing policies and measures (such as those in favor of business environment improvement, property rights enforcement and political stability) that would assure foreign investors of the continuous high returns of their investments.

To the best of the author’s knowledge, this is the first time this topic is being addressed empirically in the literature.

The relationship between man and nature varies with different stages of the development of human society. The destructive consequences brought about in the early stage of industrialization sparked serious concerns about ecological and environmental issues.

The worldwide controversy aroused by The Limits to Growth published in 1972 made people realize that the carrying capacity of the ecosystem was limited, as were the resources. In the long run, scientific and technological progress can constantly discover new energy and resources.

However, in every specific stage of human society, the energy and resources crises are always a severe challenge that human beings should face. It is the core contents of sustainable development to change the old economic growth model and explore a new economic growth model.

The relationship between man and nature is one of the most fundamental relationships in human society and economic development. How to deal with it is also one of the most fundamental issues in human society and economic development. From the perspective of the historical process of human society, the relationship has roughly gone through the following stages.

With increasing marine resource development, the rapid development of the marine economy, and the continuous decline of the marine natural resource system, the contradiction between marine resources and economic development is becoming increasingly acute. The study of marine resources and economic development has become a hot and challenging issue in marine resource economics research in recent years. The purpose of this study is to analyze the current situation of marine resources and to realize the sustainable use of marine resources.

This study systematically reviews and analyzes the current status of research on marine resources and economic development issues in four main aspects: marine resource management, marine resources and economic growth, marine resources and economic security, and marine resource accounting in the field of marine resource economics.

It is found that compared to the current status of research on land-based resources and economic development, there is a significant lag in both theoretical construction and methodological innovation in marine resources and economic development.

The purpose of this study is to systematically grasp the current status of marine resources research, promote the coordinated development of marine resources and economic growth, and then realize the safe and sustainable development and utilization of marine resources.

This study evaluates “potentials for using tourism in promoting indigenous resources for community development at Musina Municipality, Limpopo Province, South Africa.”

The study used a questionnaire survey, focus group discussions, and field observations to gather data. Microsoft Excel, Spreadsheet, cross-tabulation analysis, and manual sorting contributed to quantitative and qualitative data analyses.

The study uncovered vast significant indigenous species, resources, and tourism potentials with low impacts of indigenous species and resource benefits to the local communities. The details pointing to the actual and potential indigenous resources situations around tourism activities in Musina municipality emerged prominently. Thus, the study concluded such significant indigenous species, resources, and better tourism potentials need a well-combined strategy to channel the benefits to the local community's livelihoods.

The issue of indigenous resources, forests, trees, and tourism concerning rural community livelihoods has become of curiosity in the past few years. Nonetheless, few such studies have investigated the synergies between tourism and significant indigenous species and resources to improve their livelihoods.

After the 19th CPC national congress, Chinese Communist Party and the government put forward higher requirements for the development of coastal zones, and it is urgent to establish an integrated coastal zone management system, so as to better guarantee the construction of maritime powers and regional coordinated development. The purpose of this paper is to aim at re-examining and positioning China’s integrated coastal zone management.

This paper sorts out the current situation of coastal zone resources and environment, summarizes prominent problems and clarifies the path of comprehensive management of coastal zone based on the typicality and comprehensiveness of coastal ecosystem.

Coastal zone is a typical area of “life community shared among mountains, rivers, forests, fields, lakes and grass.” However, there are three prominent problems at present, namely, separation between land and sea, separation among industry sectors and separation among administrative jurisdictions. Coastal zone planning and legislation are important measures to realize the comprehensive management of coastal zone.

This paper puts forward some suggestions on the reform of coastal zone management from the perspective of planning and legislation.

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.

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.

CSR has the potential to provide functional credence to corporate social and environmental activities by legitimizing institutionalized corporate norms and behavior.

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.