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This paper aims to advance the concept of “menstrual justice” by building on the comprehensive framework developed by Margaret E. Johnson (2019), which integrates legal rights, social justice and intersectional analysis. By applying Johnson’s insights and human rights frameworks to menstrual health management, the study advocates for state interventions to safeguard women labourers from exploitative practices that endanger their reproductive health and to uphold their menstrual rights.

A case study methodology is used to scrutinize menstrual injustices experienced by women labourers in precarious employment conditions. Specifically, it examines two cases, the mass hysterectomies in Beed, Maharashtra and the administration of unidentified pharmaceuticals to women in Tamil Nadu factories to mitigate menstrual pain and maximize productivity.

The findings reveal severe violations pertaining to menstrual justice, with practices deeply rooted in socioeconomic deprivation and systemic neglect. These issues subject female workers to various forms of gender-based violence that goes beyond physical abuse, raising critical concerns about menstrual justice and human rights violations.

The study’s findings have limited generalizability due to the specific contexts of the case study. Furthermore, the absence of insights from managers/supervisors, and factory owners limits a comprehensive understanding of the policies and factors leading to neglect of menstrual management practices.

The findings of the study will prompt the medical industry to initiate research into medications that can effectively alleviate period pain while minimizing harmful side effects. Current treatments often come with significant drawbacks, highlighting the need for safer and more effective alternatives. Addressing this research gap is vital for achieving menstrual equity, as it ensures that individuals suffering from menstrual pain have access to relief that does not jeopardize their overall health. Advancing research in this area will not only enhance the quality of life for menstruators but also contribute to a more equitable and inclusive approach to menstrual health care.

The findings support reframing menstrual friendly labour policies including comprehensive sexual and reproductive health information to everyone, regardless of gender, to reduce misinformation and stigma associated with menstruation at workplaces. Additionally, the study proposes the introduction of reusable menstrual products like menstrual cups to overcome period poverty. Thus, ensuring access to these resources is crucial for enabling informed decision-making, promoting gender equality, addressing health disparities and fostering the development of menstrual-friendly workplace policies.

This study, by using a case study-based approach, has thoroughly examined the issues and challenges faced by female labourers in fields and factories. It uniquely identifies the inadequacies in menstrual management provisions for female workers in India and advocates for a human rights-based approach to ensure that menstruators can manage their menstrual health safely. Unlike most existing studies, which primarily focus on product usage and the stigma or myths surrounding menstruation, this study advances menstrual justice by calling for labour policy reforms and medical research to lessen menstrual pain without compromising menstruators’ health. These reforms aim to provide working women with adequate rest and necessary provisions during menstruation. Addressing these gaps is essential and has been largely overlooked in global health policies.

This chapter starts by reviewing four broad regulatory approaches that exemplified state-of-the-art in major jurisdictions: market-driven approach (the United States), state-driven approach (China), rights-driven approach (the European Union) and innovation-driven approach (the United Kingdom, Singapore, Hong Kong SAR). This chapter then examines possible regulatory updates with regards to walled gardens and shadow banking, the first two of the challenges first identified in Chapter 3. The next two chapters will then examine possible regulatory updates to address the remaining challenges identified.

While corporate social responsibility (CSR) has been gaining support for the role it plays in employee outcomes, such as organizational identification (OID), the view of CSR from a social identity perspective is underdeveloped. This conceptual chapter explores the role of social identity processes grounded in organizational justice to develop a model of CSR attributions and the moderating role these attributions play in organizational member outcomes. CSR is understood as the relational processes happening with stakeholders, and these relationships engage specific organizational identity orientations. The social identity process flows from there, resulting in CSR attributions including strategic, relational, and virtuous. Using social identity, organizational identity, and organizational justice, this chapter makes two specific contributions: a CSR attribution typology grounded in organizational justice and the moderating impact of these attributions between activated justice dimensions and resulting organizational member outcomes.

The objectives of this study are twofold: (1) to investigate whether the increase in FLFP enriches women's inclusive rights (economic, social, and political), (2) whether the effect of FLFP on inclusive rights is different across different economics (developed vs developing).

The study utilizes panel data encompassing 188 countries spanning the years 1981–2011. Discrete choice models, namely ordered probit and ordered logit, are employed, while also controlling for observable heterogeneity across countries, including factors such as inflation, income inequality, education, and human rights.

We find a positive association between FLFP and all aspects of women's rights (economic, social, and political). The results related to developed and underdeveloped countries are robust for women's political rights; however, the effect of FLFP on women's social and economic rights is insignificant for developing countries.

The need for continuous policy commitment to gender equality may be needed to bring about equality of inclusive rights (economic, social, and political rights) and to fulfill the sustainable development goals (SDGs). Therefore, the current study particularly adds value in existing research by investigating (empirically) the link between FLFP and different dimensions of women's inclusive rights.

Sustainable tourism development is currently a practice for most destinations in the world. It is associated with conceptualizing, implementing, and monitoring policies and programs with balanced economic, sociocultural, environmental, and politico-administrative implications. It is manifested through understanding and integrating the significance of tourism resources, specifically sites and attractions, and the perspectives of primary and secondary stakeholders. This book chapter explicated the significance and implementation of value and rights-based approaches to tourism development through the case of the Samar Island Natural Park (SINP) in the Philippines. It highlighted the value of SINP based on its natural and cultural heritage significance and the perspectives of People's Organizations as tourism front liners of SINP. In the end, a Sustainable Tourism and Strategic Development Framework was explained as the by-product of interconnecting the value and rights-based approaches. The discourse recognizes the interaction between preserving the park's natural integrity and maximizing its tourism potential for the benefit of the local communities and also examines the different aspects of SINP – its vibrant ecosystems and rich cultural legacy, that set it apart as a unique destination.

Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

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.

This study aims to explore natural resources from a public sector accounting perspective, focusing on their definitions, classifications, recognition criteria and disclosure requirements provided by different standard-setters and regulators at both international and national levels.

By reviewing accounting frameworks for natural resources, this study extrapolates accounting dilemmas around the debate on natural resource accounting, using the dialogic accounting perspective as a theoretical framework.

Natural resources cannot be defined as a single category. Various categories have different characteristics, requiring different standards to recognize multiple orientations. This avoids monetary reductionism. Furthermore, uncertainty, both in existence and measurement, may disqualify some of these resources from being considered assets. Perhaps, concentrating on the flow of services derived from natural resources is better than focusing on their valuation. This may lead to a split-asset approach (flows and underlying assets) for certain resources. This study’s findings indicate that public-sector entities should consider preparing a separate non-financial report regarding the management of natural resources with the objective of maintaining inter-generational equity.

This study contributes to the debate on natural resources from an accounting and reporting perspective, highlighting the importance of holding public-sector entities accountable for the use of natural resources.

Organizations remain a vital sociological topic, but organizational sociology, as a subfield, has evolved significantly since its inception. In this paper, I argue that organization sociology is becoming increasingly disconnected from organizational theory, as currently conceived. The focus of sociological research on organizations has become more empirically grounded in the study of social problems and how organizations contribute to them. Sociologists continue to see organizations as important actors in society that play a role in shaping social order and as contexts in which social processes play out. I propose two main sociological approaches for organizational research, which I describe as “organizations within society” and “society within organizations.” The first approach examines the role of organizations as building blocks of social structure and as social actors in their own right. The second approach treats organizations as platforms and locations of social interactions and the building of community. These approaches are somewhat disconnected from the sort of grand theorizing that characterizes much of organizational theory. I argue that the problem-oriented sociology of these two approaches offers a vital way for organizational scholars to expand and theoretically revitalize the field.