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The purpose of this book chapter is to examine how sustainable developmental goal (SDG) implementation for sustainability transformation can be driven by the business practice of a multinational enterprise (MNE). It concerns sustainability transformation that takes place in complex environments with the engagement of different types of stakeholders from various organizations and domains. The chapter focuses on inclusive stakeholder orientation to move from a firm-centric to a societal perspective grounded in an ethical, macro-oriented, and network philosophy. The transformation is embedded in the global transformation agenda, the UN 2030 agenda, with its 17 SDGs. In this chapter, the authors assess MNEs’ role in implementing the SDGs by conceptualizing sustainability transformation practice in a business context of IKEA grounded in circular economy and circular society thinking. Implementing the SDGs strengthens the “challenge-driven transformative change.” Based on the theoretical and conceptual framework, the authors have constructed a matrix and contextualized the case of IKEA. It results in a descriptive analysis of MNE SDG implementation for sustainability transformation. The chapter has contributed a general model for a sustainability transformation practice in a business context embedded in circular economy and circular society thinking, which can utilize for challenge-driven transformative change. The new model has been redesigned for its new purpose. The model is constructed based on a new theoretical and conceptual framework and from the context of IKEA as a MNE acting as a globally integrated enterprise with a circular and societal transformation focus.

This chapter addresses the question of what normatively binding claims can be associated with the principle of sustainability. It proposes a theoretical reading of justice that requires a new level of morality, namely a global (spatial), intergenerational (temporal) and ecological (material) extension of the scope of responsibility. This makes it plausible that responsibility for those who are distant in space and time, as well as for nature, becomes a matter of conscience. At the same time, it is shown how the binding claims resulting from the principle of sustainability can be internalised in the course of a conscience formation and how the gap between knowledge and action in questions of sustainable development can be closed by means of an emotional underpinning. Finally, it is proposed to transfer the question of conscience to spatial units and tourism through the model of ‘Destination Conscience’ and to institutionalise the idea of ‘inner commitment’ or self-commitment. One suggestion is the creation of committees that could be a collective ethical conscience for the future issues.

The paper aims to contribute to the broader literature on just transition by examining the intersection of technology and justice, and identifying opportunities for bridging the gap between theory and practice. The work seeks to emphasize the importance of transformative change, which ensures that no individual, community or sector is left behind in the transition towards a sustainable future, both on a global and local scale.

The paper explores the potential for linking justice to the ongoing technological transition, focusing on its impacts on climate and sustainability. Drawing on various sociological, environmental and technological studies, this work examines the intersections between justice and technological change. Through a qualitative analysis of case studies and a review of literature, the article offers insights and recommendations for policymakers, practitioners and scholars involved in the pursuit of a sustainable and equitable future.

The paper concludes that balancing environmental, social and economic goals is necessary on a large scale within the framework of a “just transition”, in order to ensure that no individual, community or sector is left behind in the path to a sustainable future. This involves reflecting on sensitive issues such as competition, intellectual property, market openness, liability and fighting against inequalities. Additionally, it requires considering smart and welfare policies from a multilevel perspective.

The originality of this work lies in its contribution to advancing the understanding of the limitations of a technology-centric approach to climate action and the need for systemic changes. The paper emphasizes the importance of addressing social equity, policy reform and collective action in conjunction with technological transition to achieve a sustainable future. It highlights the risks of overlooking the systemic drivers of the climate crisis, such as unsustainable consumption patterns and reliance on fossil fuels, while pursuing technological solutions. Furthermore, the work emphasizes the relevance of the Sustainable Development Goals of Agenda 2030 in guiding a just transition towards sustainability.

This paper explores the economic and social effects of human capital investment in the 20th century. As well as drawing on census data and statistical yearbooks in Australia and Aoteoroa/New Zealand, the paper develops its argument by an intersection of scholarly work in sociology, economics and the history of education to consider the effects of increased human capital investment on economic growth but also on the experiences of childhood, work discipline and the present climate crisis.

This paper considers the implications of what economic historian Claudia Goldin has described as the “human capital century” for the history of school and university education. By reconsidering education in the settler colonies, especially Australia and Aoteoroa/New Zealand, as “stimulus”, this helps explain key aspects of contemporary human capital investment, which the paper argues should be understood as constituted by children's and young people's free labour at school, university and across the economy.

This research argues that children's and young people's free labour, performed in educational institutions, constitutes a large portion of Australia and Aoteoroa/New Zealand's national investment in human capital. At key points, this investment has acted as an economic stimulus, promoting surges of profitability. The effects were not confined to young people. Systematised, educational expansion also became the foundation of environmental degradation, labour market exploitation and a relentless increase in service-sector productivity that is worn on professional bodies. Productivity increases have been associated with reduced professional autonomy as a managerial class coerced professionals into working harder, though often under the guise of working “smarter” – a fiction that encouraged or coerced even greater personal investment in collective human capital. This investment of personal time, effort and selfhood by children and the professionals they grew into can thus be seen, in Marxian terms, as a crucial vector of capitalist exploitation in the 20th century.

The paper concludes by suggesting that a reduction of managerial influence in educational settings would improve learner and professional autonomy with improved labour and environmental conditions.

The paper makes a unique contribution to the history of education by exploring education as stimulus as a key component of education’s role in 20th and 21st century capitalism. It interrogates exploitative aspects of human capital investment, especially in the midst of environmental catastrophe and the recent COVID crisis.

The purpose of this article is to explore how agency is distributed between human actors and nonhuman elements in entrepreneurship.

It is based on an inductive longitudinal case study of a garden in a rural community in northern Sweden. The methodology includes an ethnography of the garden, spanning the course of 16 years, and a careful investigation of the entrepreneurial processes contained within it.

This article identifies and describes different practices to explain how agency is distributed between human actors and nonhuman elements in the garden's context. Three different practices were identified and discussed, namely “calling”, “resisting”, and “provoking”.

Agency/structure constitutes a longstanding conundrum in entrepreneurship and context. This study contributes to the on-going debate on context in entrepreneurship, and introduces a posthumanist perspective—particularly that of distributed agency—to theorising in entrepreneurship. Rather than focussing on a human (hero)-driven change process, induced through the exploitation of material objects, this novel perspective views entrepreneurship as both a human and a nonhuman venture, occurring through interactions located in particular places and times. Coming from the agency/structure dichotomy, this article reaches out for elements traditionally established on the structure side, distributing them to the agency side of the dichotomy. As such, it contributes to an understanding of the agency of nonhuman elements, and how they direct entrepreneurship in context. This theoretical development prepares entrepreneurship theories to be better able to engage with nonhuman elements and provides example solutions for the ongoing climate crisis.

The purpose of this paper is to reflect upon the contribution of the Mike Power’s Audit Society and associated papers from the 1990s to the (then) emerging field of environmental accounting. The paper also looks forward to how these seminal ideas are influenced by accounting in the Anthropocene, as examined in more recent sustainability accounting literature.

This is a reflective essay, drawing from the broad sweep of social, environmental and sustainability accounting literature.

The performativity of accounting and audit, as it pertains to the practices of environmental audit and sustainability reporting, is clearly evident, with Power’s work contributing significantly to this conceptualisation. At the same time, there is also a material dimension to this process. Indeed, distinguishing first and second-order risk (drawing from Power and others) is a critical and ongoing task for sustainability accounting.

We suggest that the Anthropocene offers challenges to the notion of the performativity of audit and reporting.

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

Fresh out of the two-century-old British legacy, Bangladesh, formerly known as East Pakistan from 1947 to 1971, was searching for a post-colonial architectural style. Colonial architecture in the region in general often imposed imported European elements, ignoring the preceding legacies of the Sultanate and the Mughals. The critical challenge was to find a balance between the prevailing high modernism in architecture and the local vernacular and climatic forces. The Pakistani government invited international architects to fill the gap left by a non-existent local architectural industry. Unfortunately, their work has rarely been properly analyzed. With selected case studies, this paper analyzes their work in an attempt to explore their contribution to creating a national architectural identity.

This study uses a case study approach with selected architectural projects from the period. It uses research tools such as systematic analysis of drawings, volumes and photographs and archival research.

The international architects took inspiration from the strong vernacular and climatic forces of the region. The resultant expressions of the two-decade-long search in their combined body of work are some of the finest examples of vernacular and climate-responsive architecture in the region. They transcended the regular international style and became context-specific and unique. The quest for East Pakistan's post-colonial architectural identity was partially met by the newly found identity through vernacular and climate-responsive adaptation in architecture.

This study explores how a unified vernacular and climate-responsive adaptations potentially shaped the post-colonial architectural identity of the region. No prior study exists on this issue for the time period.

The aim of this study is to estimate the technical efficiency of the massive and economically important crop of rice in Ecuador, and then conduct a comparison between groups of farmers with and without insurance.

The authors use an input-oriented data envelopment analysis approach (DEA) to estimate technical efficiency scores. The DEA is combined with the double bootstrap approach in Simar and Wilson (2007) to study factors that may affect technical efficiency. This method overcomes the traditional two-stage DEA approach frequently used in the efficiency literature. The authors thus research the role of insurance on rice efficiency production using this technique and sizeable field-level survey data from 376 rice farmers distributed in five provinces during the 2019 winter cycle in Ecuador.

Most uninsured rice farmers operate with increasing returns to scale, which means that farms improve their resource use efficiency by increasing their size. However, since scale efficiencies are relatively high, it appears that inefficiencies are explained by inadequate input use. Also, the authors find evidence that insured farmers have a negative relationship with technical efficiency in rice production. In other results, when exploring the influence of additional variables on efficiency, the authors find that parameters related to transplanting, high education, farm size and some locations are positive and statistically significant.

The results of this work are relevant for policymakers interested in evaluating technology performance, risk management instruments and farm efficiency in an industry in a developing country such as rice production in Ecuador.

This paper is the first attempt to estimate farm-level technical efficiency employing the double bootstrap approach to assess the efficiency and its determinants of Ecuadorian rice producers.