Social and Environmental Accounting

This study examines the impact of natural capital accounting on profitability of listed manufacturing firms in Nigeria and it adopts correlational research design. The population of the study consists of sixty-four manufacturing firms listed on the Nigerian Exchange Group (NGX) for thirteen years between 2010-2022. The study used the purposive sampling method, to obtain a sample of forty-nine manufacturing firms that meet the criteria. Return on Asset (ROA) is considered as proxy of profitability while natural capital accounting index (scores) were generated using 7 items in line with International Initiative on Integrated Reporting Council (IIRC). Data for the study was extracted from the annual reports and accounts of the sampled firms for the period under study, and analyzed using multiple regressions. The result revealed that natural capital accounting has significant and positive effect on return on asset (ROA). Based on these findings, this study therefore, concludes that natural capital accounting influence profitability of listed manufacturing firms in Nigeria. This study recommends among others that, listed Nigerian manufacturing firms should emphasize more on reporting their natural capital accounting as it is capable of improving their profitability. This can be achieved through proper and accurate reporting of their environmental information, because it affects profitability significantly. Also, in line with global best practices, regulatory agencies in Nigeria should issue reporting standards that would make reporting of all sustainable capital items and particularly environment/natural capital accounting mandatory.

This study examines the impact of natural capital accounting on profitability of listed manufacturing firms in Nigeria and it adopts correlational research design. The population of the study consists of sixty-four manufacturing firms listed on the Nigerian Exchange Group (NGX) for thirteen years between 2010-2022. The study used the purposive sampling method, to obtain a sample of forty-nine manufacturing firms that meet the criteria. Return on Asset (ROA) is considered as proxy of profitability while natural capital accounting index (scores) were generated using 7 items in line with International Initiative on Integrated Reporting Council (IIRC). Data for the study was extracted from the annual reports and accounts of the sampled firms for the period under study, and analyzed using multiple regressions. The result revealed that natural capital accounting has significant and positive effect on return on asset (ROA). Based on these findings, this study therefore, concludes that natural capital accounting influence profitability of listed manufacturing firms in Nigeria. This study recommends among others that, listed Nigerian manufacturing firms should emphasize more on reporting their natural capital accounting as it is capable of improving their profitability. This can be achieved through proper and accurate reporting of their environmental information, because it affects profitability significantly. Also, in line with global best practices, regulatory agencies in Nigeria should issue reporting standards that would make reporting of all sustainable capital items and particularly environment/natural capital accounting mandatory.

The research looks at how company variables, such as size, leverage, and profitability, affect sustainability reporting in Nigeria. The study used an ex-post design and the sample included 15 publicly traded manufacturing enterprises in Nigeria. These companies were chosen because they have the potential to be environmentally conscious. The study covers a period of five years, from 2016 to 2020. Thus, because econometric modelling of bounded dependent variables reveals the limitations of linear estimation, the researchers employed the generalized least-squares approach to estimate the panel data first, followed by fractional regression. To correct for potential non-uniform variation in the estimation, the white-adjusted standard error was utilized, resulting in an estimation result with no nonuniform variance. In terms of panel duration and cross-section, the estimations were found to be free of non-uniform variance. To confirm the probability of continuous error correlation, the research utilized the Peselan interdependence test. As shown in the results, the residuals are cross-section independent. According to the coefficient values, the only variable that has a positive and significant impact on sustainability reporting is firm size. The report advises relevant government agencies to introduce sustainability tax incentives as it may enhance sustainability reporting practices in the country.

Este artigo investiga a relação da cidade litorânea com o mar; as maritimidades em Itapuã (Vila Velha/ES) com sua pesca artesanal enquanto expressão. Apoia-se, para além da teoria do tema, em documentações e registros históricos, bem como em fontes secundárias. Revelam-se as singularidades das maritimidades de Itapuã como fenômeno sociocultural marítimo autóctone. Conclui-se que a maritimidade pesqueira em Itapuã é importante chave interpretativa das relações da localidade com o mar e sua paisagem sambaquieira.

Balancing conservation objectives with rural livelihoods presents a persistent governance challenge in protected areas. This study investigates how livelihood dynamics influence conservation outcomes in the buffer zone of Cross River National Park (CRNP), Nigeria. The objective is to examine the drivers of park encroachment and assess the effectiveness of alternative livelihood interventions. Primary data were collected from three forest-reliant communities (Oban, Nsan, and Mkpot) using household surveys, in-depth interviews, and focus group discussions. Results show that subsistence farming and the harvesting of nontimber forest products (NTFPs) notably bush mango and Afang leaves dominate local livelihoods. Despite periodic interventions, continued encroachment reflects programme failures marked by irregular implementation, limited funding, and weak alignment with local needs. Respondents cited inadequate credit access, poor market linkages, and insufficient training as core constraints to sustainable livelihood transitions. Conservation enforcement, in the absence of viable alternatives, is widely perceived as punitive rather than participatory. The study highlights the need for long-term, community-responsive livelihood strategies that complement conservation efforts. Institutional trust, co-management, and culturally appropriate interventions are essential for building local cooperation and ecological resilience. The research extends the sustainable livelihoods framework by positioning institutional reliability, policy continuity, and stakeholder inclusion as central to successful conservation outcomes in forest-adjacent communities.

At a time when sustainability performance does not seem to match the expectations raised by the sustainable development concept and, moreover, when the economic downturn and crisis could be further eroding social and environmental concerns and values, the notion of sustainability crisis provides an interesting starting point to reflect on the role of Social and Environmental Accounting Research. Lack of humanity and values, short term economic approach, institutional capture and misunderstanding and misuse of democracy, have all served as catalysts of sustainability downturn and crisis. Thus, this editorial attempts to advance public interest accounting by discussing the controversy around Sustainability and Corporate Social Responsibility, expecting that the constitutive effects of researchers' words in this special issue and in future research agendas, will result in more transformative power relations able to enhance a healthy democracy inspired by the capacity to do things and to transform individuals' attitudes and behaviours, as well as the institutional response to the sustainability crisis.

Resumen: A partir del interés por identificar los problemas y las perspectivas por las que la academia contable colombiana ha transitado en el campo de la contabilidad ambiental, el presente trabajo propone realizar una revisión literaria conducente a una reflexión sobre las vertientes con las cuales se ha trabajado el tema en Colombia. Para tal efecto, se analizaron 56 textos identificados en 10 revistas colombianas de investigación contable, que fueron publicados en el periodo de 1996 a 2015. Esta revisión se erige a la luz de algunas consideraciones sobre el medio ambiente, la crisis ambiental y el desarrollo sostenible ―en sus vertientes fuerte y débil―, que sirven para comprender el origen de la contabilidad ambiental en el país.

To assess the sustainability performance of companies, diverse environmental, social and governance accounting (ESGA) methods exist, each with their own set of topics and indicators. In earlier research, we have shown that several ESGA methods contain overlapping indicators. [Aim] We aim to develop a semi-automated approach for identifying the overlap between ESGA methods, and then merging the methods into a single combined method that has no redundant indicators. [Method] We have approached this goal as a model management challenge. We have surveyed companies to formulate the problem statement, conducted a literature study on model management operations, created ESGA method models according to our openESEA domainspecific language, and developed algorithms that leverage the power of language models to match and merge the methods. The matching threshold is determined by performing an experiment with 16 experts. Lastly, we validate our algorithms by merging 4 real-life ESGA methods. [Result] The algorithm has proven capable of successfully identifying overlap between ESGA methods. While we would prefer to further reduce the number of false positives, the results already provide valuable insights into the optimisation of sustainability accounting. Moreover, our findings demonstrate how language models can be used for model management.

Enterprise modelling (EM) refers to eliciting and documenting knowledge about an organisation from several interrelated perspectivesg. Often EM is industrially applied and scientifically researched within the fields of enterprise and information systems (IS) engineering. In this paper, we put forward that EM constitutes a sound and valid research method that could be used outside these disciplines. Its systematic elicitation and modelling techniques lend themselves to rigorous empirical investigations. We report on our experience in applying an EM method as a research method in a project exploring the relationships between sustainability reporting and strategic management practices. The results were rich in high-quality, detailed research data, that allowed drawing strong evidence-based conclusions. If EM were known in other scientific fields interested in phenomena taking place inside or around enterprises, these research communities would benefit from a structured and rigorous approach to investigate aspects related to the organisational structure, processes, communications and information, motivations, and relationships among these, which are core constructs in EM methods.

Corporate sustainability has evolved from a marginal initiative to a strategic imperative, yet greenwashing persists as a deceptive practice. This study analyzes recent scientific literature to understand this paradox. The research aimed to examine conceptual trends in corporate social responsibility and greenwashing. A mixed-methods approach (bibliometric and semantic) was applied to Scopus data (2020-2024), with five phases:  descriptive  characterization,  structural  mapping,  relational  analysis,  prospective  evaluation,  and  visual integration using VOSviewer. Greenwashing emerged as the central focus, followed by corporate social responsibility. Six thematic domains were identified, with corporate hypocrisy as the primary interdomain connector. Corrective mechanisms showed uneven effectiveness, proving more robust in developed economies. The transition from corporate social responsibility to Environmental, Social, and Governance criteria reflects a financialization of sustainability, yet perpetuates greenwashing. Dynamic models integrating micro, meso, and macro scales are needed to address the detected geopolitical and sectoral asymmetries.

The financial performance of companies in the oil and gas sector tends to fluctuate over the years, with some years showing profits and others resulting in losses. This inconsistency of the financial performance has raised concerns about the reasons behind it. This study examines the influence of environmental and economic reporting on the financial performance of listed oil and gas companies in Nigeria's downstream sector from 2013 to 2023. Using a panel research design, secondary data was gathered from the companies' annual reports. The sample includes nine companies in the downstream oil and gas industry. The key variables in this study are Environmental Reporting and Economic Reporting as independent variables, with Financial Performance (measured by Net Profit Margin) as the dependent variable. Firm Size is used as a control variable. The data was analyzed using descriptive statistics, correlation, and regression analysis with E-Views 12 software. The results indicate that environmental reporting has an insignificant effect, while economic reporting has a significant effect on the net profit margin of listed oil and gas companies in Nigeria. The study concludes that both environmental and economic reporting positively influence the net profit margin of these companies. It recommends that companies should comply with environmental regulations and focus on the interests of various stakeholders to improve their financial performance.

This research empirically assessed the impact of environmental disclosure on performance of listed cement and breweries companies in Nigeria. The population of the study consists of nine cement andbreweries companies listed on the Nigerian stock exchange. Three listed cement and four breweries companies were selected as a sample for this study. Secondary data were used and were collected from annual reports of selected companies for the period of five years from 2011-2015. Ordinary Least Square regression technique was employed to analyze the data. Content analysis was used for measuring quantitative environmental disclosure and unweigted approach was used to rank environmental disclosure indices for measuring qualitative voluntary environmental disclosure. Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS) were used as proxies for measuring performance. The empirical result indicates that environmental disclosure quantitative (EDQN) has a positive insignificant on ROA and EPS at 0.707 and 0.616 respectively, it has negative insignificant impact on ROE at 0.756. On the other hand, environmental disclosure qualitative (EDQL) has positive significant impact on ROAat0.025 also with EPS at 0.00, it however has positive insignificant impact on ROA at 0.660. and is statistically significant, also negative impact on ROE and EPS and is insignificant.. The control variable firm size (FRMS) has positive significant impact on EPS at 0.009. The study recommends that cement tand breweries companies should practice how to disclose more environmental information. Government should also come up with clearly define policy on environmental disclosure issues and should ensure its full implementation.

Resumo Tendo o Município de Cairu como lócus de um mundo rural costeiro, o presente trabalho objetiva revelar a dinâmica dos modos de vida da localidade de Gamboa, situada no norte de Cairu, frente à atual situação do município. Partiu-se do entendimento que o mundo rural na atualidade é complexo em pluriatividade e modos de vida, cujas características expressam as relações cotidianas resultantes de um longo processo de desenvolvimento. No caso de Cairu, as características ambientais ilhéus, no contexto de ações político-econômicas articuladas por múltiplas escalas, integram a atual tessitura municipal, marcada pela presença resiliente da pesca frente aos diversos fatores que contribuem para seu enfraquecimento. Além dos procedimentos de pesquisa bibliográfica, as amplas pesquisas de campo (realizadas entre os anos de 2013 e 2015) através de observação, iconografia e entrevistas a lideranças locais, pescadores e população, possibilitaram identificar nas dinâmicas existentes que a at...

This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that decrease in banks size should be encouraged since it enhances intangible Assets Disclosure among Banks in Nigeria while existence of old generation banks should be encouraged as it helps in compliance with disclosure policy.

A Pesquisa e Desenvolvimento de novas tecnologias vêm se destacando no Brasil desde o advento da Lei 10.973/2004. Nesse momento, as Instituições Científicas, Tecnológicas e de Inovação (ICTs) dos Institutos Federais (IFs) por meio dos seus servidores, estudantes e colaboradores externos passaram a produzir uma diversidade de ativos de Propriedade Intelectual (PI). De acordo com a Lei 4.320/1964 e a NBC TSP 00 Estrutura Conceitual de 2016, todos os ativos intangíveis devem ser divulgados em suas Demonstrações Contábeis (DC). Com o intuito de verificar o nível de disclosure desses ativos em consonância aos dispositivos infraconstitucionais em especial a NBC TSP 08, o presente estudo teve por objetivo realizar um levantamento sobre o nível de reconhecimento, controle, evidenciação e disclosure dos ativos de PI nas DC das ICTs dos IFs da rede RFEPCT.

The performance of manufacturing companies has become something worrisome as performance has been on the decline over years from Accounting literature. Nigerian businesses do not have access to environmental accounting guidelines or pollution cost guidelines for communicating with various stakeholder groups; however, the government has made efforts to enact laws to improve environmental sustainability in Nigeria. This study investigated the effect of Environmental Conservation Cost on financial performance of listed manufacturing firms in Nigeria. An ex-post facto research design was used in the study. The study population consisted of 35 consumer firms as of December 31, 2021. A sample size of 10 firms was chosen using a purposive sampling technique for the 10 years (2012-2021). Data were sourced from annual reports, and their accuracy and reliability were certified by external auditors. Data were analyzed using descriptive and inferential (multiple regression) statistics at a 0.05 level of significance. The study found that Environmental Conservation Cost had a significant effect on Earnings per Share and Net Profit Margin of listed firms respectively (Adj R 2 = 0.766, F-Stat (5,96) = 35.460, p < 0.05); (Adj R 2 = 0.813, F-Stat (5,96) = 82.153, p < 0.05). The study concluded that Environmental Conservation Costs had a significant effect on the financial performance of listed manufacturing firms in Nigeria. The study recommended that the Management of firms should allocate more resources to training and engagement cost to foster innovation, improve operational efficiency, stay competitive in the market and experience improved financial performance.

The purpose of this study is to examine the current extent and any difference (if any) of CSR disclosure of Islamic Sharia-based banking companies in Bangladesh during the period of 2011-2015. Content analysis is adopted to accumulate the data from company's annual reports. The CSR checklist comprise of sixteen dimensions (including 85 items) of CSR activities i.e.

This study empirically investigated the relationship between audit firm attributes and earnings quality of quoted industrial goods firms in Nigeria for a period of ten years spanning 2012 to 2021. To achieve this objective, theoretical, conceptual and empirical literatures on audit firm attributes and earnings quality were reviewed. To achieve this set objectives, this study employed ex-post-facto research design based on data sourced from selected firm's yearly reports. Audit firm attributes was proxied using audit specialization, audit compensation, auditor busyness and auditor educational level while earnings quality was measured by discretionary accruals. The study adopts judgmental sampling techniques to select fifteen industrial goods firms as sample size. Adopting an ex-post factor and longitudinal research design, the secondary data collected were subjected to some preliminary data tests such as descriptive analysis, Pearson moment correlation matrix and multi-collinearity analysis using Variance Inflation Factor (VIF). Hypotheses were tested using panel least squares regression through fixed effect and random effect determined by Hausman test, random effect was accepted, with the aid of E-views 12 econometric statistical software. Findings shows that audit compensation (AUDCOM) and auditor educational level (AUDEL) had positive and significant effect with earnings quality (ENQUAL) which was statistically significant at 5% level of significance. Based on the findings above, we therefore recommend that the shareholders of industrial goods firms in Nigeria should be more inclined in employing the services of audit firms that are well compensated and have adequate educational training and experience and understands the financial complexity of firms in the industry.

This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that decrease in banks size should be encouraged since it enhances intangible Assets Disclosure among Banks in Nigeria while existence of old generation banks should be encouraged as it helps in compliance with disclosure policy.

This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations w...

Um trabalho de tese, embora aparentemente individual, autoral, não é possível sem que haja uma infinidade de interações fundamentais para a sua realização e conclusão a bom termo. Por esta razão sinto-me imensamente grata a toda essa rede de colaboradores que se formou em razão desta pesquisa. Como não seria possível nominar todas as pessoas que direta ou indiretamente são também um pouco responsáveis por esta empreitada, mencionarei alguns representantes deste vasto grupo, imaginando que as eventuais ausências se sentirão representadas. Inicio agradecendo ao Prof. Dr. Jalcione Pereira de Almeida, meu orientador, com quem muito aprendi durante estes mais de quatro anos de boa convivência. Em seu nome agradeço também a todos os professores do Programa de Pós-graduação em Desenvolvimento Rural, que, sem dúvida, muito me ensinaram e me incentivaram à realização deste trabalho. Departamento de Medicina Veterinária da Universidade Federal do Espírito Santo, que me concedeu o afastamento de minhas funções docentes durante 48 meses para que fosse possível a minha qualificação profissional. Em especial, agradeço aos professores Andrea Weiss, Haloysio Miguel de Siqueira e Lenir Cardoso Porfírio que gentilmente concordaram em assumir as responsabilidades sobre meus encargos didáticos durante meu período de afastamento. Este afastamento também só foi possível porque durante 2 anos o amigo e professor Paulo Jorge Lucio se dispôs a trabalhar voluntariamente, sem remuneração alguma, oferecendo as aulas de sociologia que estavam sob minha responsabilidade. Se não fosse essa doação, possível apenas entre amigos verdadeiros, não teria sido possível minha permanência em Porto Alegre. Mais uma vez, Paulo, muita gratidão. Agradeço também aos meus colegas da Turma de 2013 do PGDR, tanto os do mestrado, como os do doutorado, com quem convivi e também tive a oportunidade de aprender e ensinar. Este processo de aprendizado contínuo e mútuo também foi muito potencializado pelos colegas do Grupo de Pesquisa Tecnologia, Meio Ambiente e Sociedade, em especial a Lorena, a Yara, a Gitana, a Camila, o Felipe e o Adriano, com quem tive uma convivência mais próxima. A vocês todos, muito obrigada. À Ana Cristina Hebling Meira, minha irmã, agradeço a tradução para o inglês do resumo deste trabalho. Aos meus companheiros de moradia em Porto Alegre, em especial à Silvia, à Maria e ao Mário que, em muitos momentos de solidão e saudades de casa, me fizeram companhia, doaram um pouco de si e de seu tempo em bate-papos acolhedores, me incentivaram continuar o trabalho em momentos de "preguiça", se dedicaram a preparar gostosas refeições e partilhar comigo, se preocuparam com minha saúde, me mostraram um pouquinho da cidade em deliciosos passeios e constituíram-se em verdadeiros amigos que seguirão sempre comigo pelos caminhos da vida. Agradeço também a todas as pessoas que de alguma maneira tiveram que aceitar minhas ausências, entre elas os amigos do Sítio Jaqueira e companheiros de projetos, em especial todos os participantes do projeto Plantadores de Água e todos os membros da Plant'Água. A distância geográfica impôs um distanciamento de meus familiares (meus pais, meus irmãos, meus sobrinhos), mas durante todo esse tempo eles não apenas compreenderam minhas ausências, como me deram muito apoio para seguir em frente, trocaram o local das férias do Sítio em Alegre para um apartamento no litoral do Espírito Santo e, no caso específico de minha mãe e meus sobrinhos Thiago e Lucas, deixaram os passeios típicos de férias para me acompanharem em entrevistas e visitas aos meus interlocutores. Ao Thiago devo também algumas fotos feitas em minha pesquisa de campo. A todos, meus mais profundos agradecimentos. Esta temporada em Porto Alegre me obrigou a deixar minha casa em Alegre aos cuidados de amigos que guardaram e cuidaram de minhas coisas. Neste sentido, sou especialmente grata à Joana, colega que dividiu a casa comigo durante o período em que eu cursava as disciplinas. Por fim, sou também profundamente grata ao meu companheiro Newton. Ele esteve comigo durante todo esse tempo, cuidando de mim, de minha casa, de meus bichos de estimação, me apoiando nos momentos de dificuldades e fraquezas, sem se queixar da distância ou das ausências que este trabalho impôs. Muito obrigada! Esta pesquisa tem como objetivo principal problematizar as situações de disputas onde, de um lado estão os grandes projetos para o desenvolvimento do litoral sul do Espírito Santo, mais especificamente a construção dos terminais portuários da Itaoca Offshore e da Edson Chouest e a construção do Porto Central, e, de outro, as comunidades de pescadores artesanais das praias de Itaipava, do Pontal e de Marobá, questionando sobre a possibilidade de existência de acordos pacíficos, justos e justificáveis, assim como anseiam os pescadores atingidos. Para tanto, parte de dados empíricos coletados em pesquisa de campo, por meio de observação, diário de campo, entrevistas semiestruturadas e análise documental, com o objetivo de responder às seguintes questões: por que nos projetos de desenvolvimento existem parcelas da população que não partilham de suas "benesses", ao contrário, sofrem consequências degradantes em que por vezes são impedidas de continuar exercendo seu trabalho ou até mesmo são expulsas de seu local de origem? Quais as características destas disputas considerando-se a relação sociedade e natureza? Elas podem ser configuradas como conflitos ambientais? Os sentimentos de justiça que motivam as críticas aos grandes projetos de desenvolvimento, ou que os justificam, são passíveis de fundamentarem acordos pacíficos, justos e justificáveis? Apoiando-se nas contribuições de ), Foucault (1998), Massey;), Escobar (2013), se interpreta o desenvolvimento do litoral sul do Espírito Santo como um mito construído a partir de práticas discursivas, que o elabora como um lugar "atrasado" e "vazio" e, portanto, como uma "entidad desarrollable". O discurso do desenvolvimento oculta as diferenças presentes no espaço e pretende uma homogeinização imposta pelos interesses dos grandes empreendimentos, razão pela qual as "benesses" do desenvolvimento não são partilhadas com parcela significativa da população local. As diferenças locais mencionadas são interpretadas como uma diversidade de perspectivas que provoca um encontro problemático de práticas, característico dos conflitos ambientais. Esta conclusão se apoia nas contribuições de Fleury (2013), Latour (2007) e Stengers (2007), por meio, das categorias analíticas de "conflitos ambientais", "pluriverso" e "cosmopolítica" e visa demonstrar que a relação entre humanos e não humanos desempenha um papel importante na configuração destas diferenças, o que permite concluir que as disputas em tela configuram-se como conflitos ambientais. Retomando , tomam-se as críticas empreendidas pelos agentes sociais a fim de verificar se os sentimentos de injustiça que as motivam -e que carregam consigo, portanto, uma concepção de justiçaencontram alguma semelhança com as concepções de justiça que embasam as justificativas para as ações de desenvolvimento. Não encontrando tal semelhança, conclui-se que a relação entre humanos e não humanos também cumpre papel importante para a construção de ideias de justiça, o que nos leva a sugerir um abandono da perspectiva de humanidade comum, ou de bem comum, como elemento pacificador e que permite então acordos justos, e sugere-se ampliar a visão de justiça, do ponto de vista da pragmática, para a noção de "cosmojustiça".

The paper provides the discussion on the indicators disclose in Sustainability Reporting among Public Listed Companies in Malaysia. Three key ideas which essential under the Sustainability field are studied which are economic performance, social performance and environmental performance. Organizations today is expected to be more responsible in managing their sustainability practices as stakeholders nowadays are very concern about organization roles in a society. Indicators disclosed in the economic, social and environmental aspect of sustainability show the quality of the organization’s sustainability reporting. An organization that actively reports their sustainability practices promote transparency and gain positive reputation from the stakeholders. Research in the field of Sustainability Reporting especially in Malaysia is still recognized as a new trend therefore more research is urged to fulfill the voids in this area. Keywords: economic performance, environmental performance,...

The accounting component of human capital has not yet been fully adopted and implemented in the corporate financial reporting of corporate organizations. Determining the impact of human resource accounting on turnover, earnings per share, and capital employed in the corporate performance of the listed businesses on the Nigerian stock exchange is the goal of the current study. The study used a descriptive longitudinal research design, and the sample size used was 29, with the study population being made up of 188 companies that are listed on the Nigerian Stock Exchange. The study employed both descriptive and inferential statistical tools of analysis. The inferential statistical approach used was panel regression analysis, and frequency tables were the descriptive approach for the study's demography part. The results of the study demonstrate that (I) human resource accounting significantly influences business turnover, (ii) human resource accounting significantly influences earnings per share, and (iii) human resource accounting significantly influences the return on capital employed. In conclusion, financial reports would be more useful for making decisions if human resources were included as an asset rather than reported in the traditional manner. Therefore, the study suggests that the listed firms adopt a culture of valuing and disclosing education, training, and ongoing retraining of their human resources to enhance performance.

The aim of the project wass to develop recommendations for the preparation, communication and promotion of ESG reports in banks in Poland. The report addresses the issue of the special importance of banks in relation to ESG issues and presents selected initiatives confirming that banks can be considered a catalyst for the transformation of the economy towards sustainable development. The latest requirements for reporting information on the bank's activities in ESG areas were also presented, including taxonomy regulations, SFRD, CSRD, and European standards for reporting information related to sustainable development - European Sustainability Reporting Standards (ESRS), and standards issued by the International Sustainability Standards Board (ISSB), as well as forecasted changes. The issue of the importance of stakeholders for ESG practice and reporting, dialogue with them, ESG reporting, and methods of communication using new media was also addressed. The study also contains conclusions and recommendations divided into several groups: regarding the development of the bank's strategy, corporate governance mechanisms (engagement of the management board and supervisory board in ESG issues), ESG reporting (how to prepare a good report in accordance with regulations and guidelines), and communication with stakeholders.

Este trabalho tem como objetivo evidenciar a dinâmica socioambiental que compõem o cotidiano pesqueiro da comunidade Mem de Sá-Itaporanga D'Ajuda-Se, assim como, centra-se na análise das transformações contemporâneas do litoral sul de Sergipe na tentativa de desvendar os riscos que podem circundam a referida comunidade. Segundo Diegues ( ), a pesca é uma das atividades mais antigas exercidas pelo homem em período anterior ao Neolítico. Ressalta-se que na Idade Média, do século VII a X, o peixe tornou-se parte integrante da alimentação popular. Ainda de acordo o supracitado autor, no Brasil, a pesca praticada pelos índios, é uma atividade anterior a chegada dos navegadores portugueses e peixes, crustáceos e moluscos eram parte integrante da dieta alimentar. No Brasil a configuração do litoral contribui, significativamente, para o desenvolvimento da pesca, uma vez que devido sua extensão apresenta uma série de ecossistemas que variam entre: campus de dunas, ilhas, recifes de corais, costões rochosos, baías, estuários, brejos, falésias e baixios. Desse modo, a riqueza biológica dos ecossistemas costeiros faz com que essas áreas sejam grandes "berçários" naturais, tanto para as espécies características desse ambiente, quanto para outros animais que migram para as áreas costeiras durante, pelo menos, uma fase do ciclo de vida (MELO E SOUZA, 2007).

O presente trabalho pretende refletir, a partir de dois casos etnográficos, o modo como a identidade social de pescador artesanal é construída em dois contextos socioculturais diferentes, a saber, em Portugal e no Brasil. O caso português foi observado em um povoado de pescadores chamado Carrasqueira e localizado na costa central do país. A etnografia do caso brasileiro foi realizada na Ilha da Marambaia localizada no sul do estado do Rio de Janeiro. Os dados etnográficos relevam como estas “identidades sociais” – tão marcadas pela dedicação ao ofício pesqueiro – são acionadas e de que maneira elas são reconhecidas pelos estados nacionais e pelos próprios grupos sociais.

Bu çalışma, doğal kaynak ve kamu hizmeti olarak tanımlanan su kaynağının erişim, paylaşım ve dağıtım sorunlarına ilişkin çözüm çabalarına dair piyasa mekanizmasının ürettiği güncel kavramlar olan su ayak izi, sanal su ve sanal su ticareti üzerinde durmaktadır. Temelde ekonomik bir bakış ile ele alınan kavramlar ekolojik sorunlar için üretilen ekonomik çözüm önerilerinin güncel yansımaları olarak değerlendirilmektedir. Ekolojik farkındalık üzerinde yarattıkları olumlu etkiler nedeniyle çevreciler tarafından da destek görmektedirler. Oysa temeldeki ekonomik bakış açısı, kaynağın fiyatlandırılması ve özelleştirmelerin yolunu açmaktadır. Dolayısıyla kaynağa erişim ve dağıtım için öngörülen ekonomik çözüm önerileri yeni eşitsizlikler yaratma potansiyeline her zaman sahiptir. Çalışmada ayrıca sorunların kaynağını, kaynağın piyasa malına dönüştürülmemesi olarak tanımlayan kapitalist ekonomik sistemin bu hedefe yönelik çalışmalarına yer verilmiştir. Özellikle neoliberal su yönetimi politikaları aracılığıyla kamu hizmetinden piyasa metasına dönüştürülen kaynağa ilişkin sorunların bu ve sair ekonomik uygulama araçları ile çözümüne dönük olarak üretilmiş kavramların içerik ve hedefleri tanımlanmaktadır. Ayrıca kavramların hedefleri ile bu hedeflerle tutarlılıkları da incelenmektedir.

Contra o princípio norteador da contemporaneidade capitalista ocidental, de uma separação essencial-humanos e natureza, linguagens, grupos-iniciativas como a recuperação das memórias das praias por pessoas mais velhas mostram-se mais que uma alternativa à racionalidade histórica: são atividades que conjugam ética e ecologia para discutir processos da memória como ferramentas de cidadania. Sob essa perspectiva, discute-se o modo como uma prática sociocultural e ecológica realizada em 2023 numa praia portuguesa toca dimensões fundamentais da ética comunitária e preocupada com a inserção dos cidadãos mais velhos, além de revelar percepções do uso da praia marcadas por diferenciações de gênero e classe.

Las generaciones de las últimas seis décadas se formaron y se consolidaron en la tradición que adscribió lo contable a lo jurídico, para después transitar a lo económico, énfasis que cada vez se torna más prevalente. En la actualidad dilucidar el componente y sentido de lo público contable, es de vital importancia para visualizar el relacionamiento interdisciplinario con problemáticas como la medioambiental y la responsabilidad social, asuntos de trascendencia para su desenvolvimiento interdisciplinar y para la supervivencia de la contaduría pública en un contexto como el actual, que pretende reducirla a profesión asesora incondicional de la financiarización de la vida.

Esta significación y sentido de la contabilidad se ha tomado como canon indiscutible del espectro disciplinal contable, ignorando otros ámbitos de ella, tales como lo histórico, lo cultural, lo moral, lo ambiental, la responsabilidad profesional, etc., que de vez en cuando ganan alguna mención marginal, casi siempre a propósito de algún escándalo empresarial-gubernamental.

Lo paradójico del auge del economicismo contable en la ‘era globalizante’, es el carácter de crisis que enmarca el desarrollo de la contaduría pública, pues al parecer ella está inmersa en una dinámica de denuncias-mejoras, nuevas denuncias-nuevas mejoras, próximas denuncias-próximas mejoras. En tanto, los cimientos de la disciplina y de la profesión, según algunos entendidos en la materia, evidencian fisuras (algunos hablan de crisis).

El presente escrito pretende, desde la anterior situación, aproximarse al tópico de lo público como ingrediente de lo contable, plantearse como posible factor convergente de la crisis y factible referente de solución. Es un propósito optimista, pero esta utopía se convierte en una alternativa para que los jóvenes valores de la contaduría identifiquen en lo público de la contabilidad su potencial reconstitutivo. Se pretende ir tras las huellas del trasegar contable para encontrar recónditos sentidos de su hacer, del informar con que fungieron como referentes societales mediante abstracciones genéricas, como por ejemplo el supuesto de la ‘entidad contable’ como referente especial de su accionar, o el ‘periodo contable’ como referente temporal, en el alba de un mundo fincado en el potencial de la iniciativa privada del capital, en la especificidad empresarial, en la perspectiva de unos límites donde la evaluación sobre la rentabilidad cimentara el buen juicio. Se efectúa también una referencia a la dimensión pública y privada como categorías de clasificación en el campo de la contabilidad.

The generations of six decades were formed and consolidated in the tradition that seconded the accounting to the legal, and then move to the economic, emphasis that increasingly becomes more prevalent. In the present elucidate the component and a sense of the public accountant, is of vital importance to display the interdisciplinary relationship with problematic as the environmental and social responsibility, matters of importance to its interdisciplinary development and for the survival of the public accounting in a context as the current, which claims to reduce it to an unconditional adviser profession of the financialisation of life.

This significance and sense of the accounting has been taken as indisputable canon of the accounting spectrum disciplinal, ignoring other areas of it, such as historic, cultural, moral, environmental, professional responsibility, etc., that occasionally earn some mention marginal, almost always as purpose of some corporate-government scandal.

The paradox of the boom economis accounting in the ' globalizing era', is the nature of crises that fits the development of the public accounting, for apparently it is immersed in a dynamic of complaints-improvements, new complaints-new improvements, forthcoming complaints- forthcoming improvements. Meanwhile, the bases of the discipline and the profession, according to some experts in the item, reveal cracks (some talk of crisis).

The present written aims, since the previous situation, get closer to the topic of the public as an ingredient of the accounting; arise as a possible convergent factor on the crisis and feasible referent of solution. It is an optimistic purpose, but this utopia becomes an alternative to the young values of the accounts identifying in the public of the accounting its reconstitutive potential. The aim is to go in the footsteps of transfer accounting to find recondite senses of its make, the report that served as concerning societal through generic abstractions, as for example the course of the 'entity' as regards special of its actions, or the 'accounting period' as regards temporarily, at the dawn of a world based on the potential of the private initiative of the capital, in the specificity business, in the prospect of limits where the assessment on the profitability basis the good judgment. It also makes a reference to the public and private dimension as rating categories in the field of accounting.

Due to intense competition, high labour and other manufacturing costs, and differences in currency rates, many businesses fall short of the profitability that owners had hoped for. The alarming rate of winding up manufacturing outfit in Nigeria were linked to high cost of operation, as many businesses are unable to withstand price wars. The study investigates cost control and profitability of listed manufacturing companies in Nigeria, with reference to ten listed manufacturing businesses in Nigeria. The study employed an ex-post facto research design. Secondary data was incorporated by this study through the financial statements of the chosen firms, which entails a ten-year period (2014-2023). Descriptive statistics, correlations, and regression were employed to analyze the data. The study found that net profit margin of the selected firms is significantly affected by cost of sales and distribution cost. The study concludes that potential investors can rely on cost of sales and distribution cost in forecasting net profit margin of the selected listed manufacturing outfits. It was recommended that management of Nigerian manufacturing companies should routinely assess the production and operational costs of their companies which will in turn improve the firms' profitability.

Water is the most fundamental life source for the continuity of life. It significantly impacts not only life itself
but also the cyclical dynamics of the economy to a lesser extent. Agricultural and industrial activities, as
well as domestic waste, pollute water basins. Additionally, due to population growth, environmental and
global issues, drought, and unsustainable consumption, freshwater resources, which constitute only 2.5%
globally, are at risk of depletion. Government policies, civil society, and various public organizations are
engaged in initiatives to increase public awareness regarding the diminishing freshwater resources. The
primary aim of this research is to examine the issue of water consumption through the concepts of virtual
water and water footprint from the perspective of art and design. Art and design possess significant power
in guiding society and raising social awareness. In this context, interdisciplinary visual design studies of
sensitive artists and designers who scrutinize the issue of water consumption are examined. The research
includes the works of French artist Saype, Jane Withers Studio, Selçuk Öziş, Cornerman Production, Brazi-
lian sculptor Néle Azevedo, Canadian photographer Edward Burtynsky, Icelandic-Danish sculptor and ins-
tallation artist Olafur Eliasson, and graduate student in Art and Design Şevval Nur Şenol, who endeavor to
raise awareness about water consumption and global changes through their artistic endeavors. The study
attempts to present a new perspective by examining the concepts of virtual water and water footprint th-
rough a comprehensive literature review within the framework of visual design studies.

This paper examines the effect of the implementation TSA, IPPIS and FMIS on fraud in Public Interest Entities in Nigeria. The theoretical structure of the work anchored on the Meta Theory Model, Circumvention Innovation Theory and Public Finance management theory which highlight the relationship between computerized innovations in government establishments and fraud management. The descriptive research design was employed, and questionnaire administered on respondents randomly selected from the studied Ministries. The linear regression model was employed in establishing the relationship between variables. Results of the statistical test reveal that TSA, IPPIS, and IFMIS have positive and significant relationship with Fraud and fraud management as well as jointly impact the performances of Public Interest Entities. Based on findings of the study, it was recommended among others that IPPIS be fully implemented to address the ghost workers syndrome in Public Interest Entities and that public officers be technologically trained to effectively utilize TSA, IPPIS and IFMIS platforms.

Forests provide a multitude of vital benefits to the ecosystems, economies and people of Maryland. Forests regulate atmospheric gas exchange, ameliorate micro-climates, stabilize coastlines and riverbanks, provide wildlife habitat, generate and maintain soils, improve water quality, dampen storm flows, abate air pollution, and provide food, fiber, fuel and shelter. While markets exist to set the price for an economic good like timber, many of the ecosystem services listed above are poorly valued, if at all. This research provides a connection between biophysical and economic methods for evaluating the environment. The hydrology, soil, carbon, air pollution, pollination and biodiversity of a forest are measured from a biophysical standpoint with emergy and converted to dollars using new emergy-to-dollar ratios; termed eco-prices. The functioning of the forest is compared to the most likely alternative land-use (suburbia) and biophysical value is assigned based on this difference. The novel method for assigning value to ecosystem services and the ability to link biophysical evaluation and economic valuation has the potential to be influential in how ecosystem services are incorporated into the economy and used to guide decision making in the future. The research seeks to value ecosystem services provided by forests in Maryland and proposes that an Ecological Investment Corporation (EIC) could be an additional tool for society to direct payments from consumers to land stewards to encourage the production of ecosystem services. To ensure that

Forests provide a multitude of vital benefits to the ecosystems, economies and people of Maryland. Forests regulate atmospheric gas exchange, ameliorate micro-climates, stabilize coastlines and riverbanks, provide wildlife habitat, generate and maintain soils, improve water quality, dampen storm flows, abate air pollution, and provide food, fiber, fuel and shelter. While markets exist to set the price for an economic good like timber, many of the ecosystem services listed above are poorly valued, if at all. This research provides a connection between biophysical and economic methods for evaluating the environment. The hydrology, soil, carbon, air pollution, pollination and biodiversity of a forest are measured from a biophysical standpoint with emergy and converted to dollars using new emergy-to-dollar ratios; termed eco-prices. The functioning of the forest is compared to the most likely alternative land-use (suburbia) and biophysical value is assigned based on this difference. The novel method for assigning value to ecosystem services and the ability to link biophysical evaluation and economic valuation has the potential to be influential in how ecosystem services are incorporated into the economy and used to guide decision making in the future. The research seeks to value ecosystem services provided by forests in Maryland and proposes that an Ecological Investment Corporation (EIC) could be an additional tool for society to direct payments from consumers to land stewards to encourage the production of ecosystem services. To ensure that

This study examined the impacts of cost of environmental law compliance (CELC) and cost of environmental remediation and pollution control (CERPC) on financial performance of selected quoted oil and gas companies in Nigerian Stock Exchange market as a result of environmental degradation which is attributable to commercial activities undertakings by the firms that caused the climate change and environmental damages. We employed an ex-post 1 factor design in explaining the environmental accounting disclosure and financial performance measured, return on equity (ROE) and return on assets (ROA), were employed andthe finding however shows that CELC and CERPC contradicts the priori expectation, thus, both CELC and CERPC have no statistical significant effects on financial performance, therefore, the hypotheses are of this study are accepted indicating that company's committed sizeable fund on both costs as significant fund was remitted to government for not complying with the existing environmental law and regulation. Thus, the findings suggested that;Management of oil and gas companies should formulate and implement consistent environmental friendly policies like immediate removal of pollution or contaminants from the environment, community safety and so on in other to enhance peaceful living and government should make laws that will mandate oil and gas companies in Nigeria to deploy certain percentage of their income back to the host community as a measure of compliance with environmental laws and regulations.

Due to intense competition, high labour and other manufacturing costs, and differences in currency rates, many businesses fall short of the profitability that owners had hoped for. The alarming rate of winding up manufacturing outfit in Nigeria were linked to high cost of operation, as many businesses are unable to withstand price wars. The study investigates cost control and profitability of listed manufacturing companies in Nigeria, with reference to ten listed manufacturing businesses in Nigeria. The study employed an ex-post facto research design. Secondary data was incorporated by this study through the financial statements of the chosen firms, which entails a ten-year period (2014-2023). Descriptive statistics, correlations, and regression were employed to analyze the data. The study found that net profit margin of the selected firms is significantly affected by cost of sales and distribution cost. The study concludes that potential investors can rely on cost of sales and distribution cost in forecasting net profit margin of the selected listed manufacturing outfits. It was recommended that management of Nigerian manufacturing companies should routinely assess the production and operational costs of their companies which will in turn improve the firms' profitability.

In this article, a novel approach to life cycle assessment (LCA) is introduced, termed "integral ecology life cycle assessment". At the most fundamental level, integral ecology LCA is a life cycle study that simultaneously considers all the dimensions of how humanity exists within the natural environment, using the broadest possible lens to determine the ecological impacts of a technological design/product. Currently, most industry practitioners use ISO 14040, an LCA standard that was introduced in 1997 and republished in revised form in 2006. The present integral ecology LCA concept is brought forward as a contribution to the decades long tradition of openly discussing the ways in which LCA practices can evolve and improve. In addition to offering differences in vision and scope, integral ecology LCA also provides new insights by intentionally examining simple foundational questions, handling data unavailability and uncertainty pragmatically rather than scientifically, and honoring value-choices. Recognizing that practical limitations make it impossible to provide a full methodological basis for evaluating every aspect of an integral ecology LCA, the article focuses on introducing the integral ecology LCA concept and selectively utilizes illustrative examples for a ~1 MW scale photovoltaic solar array. For instance, since a MW scale array occupies several acres, the basic concept of separation vs. integration is shown to be important. Plants, animals, and humans are often separated from solar arrays rather than integrated, which unnecessarily compounds concerns over land use, so different models are favored by integral ecology LCA. Additionally, material sourcing for sizable projects can present an important value-choice, and an integral ecology examination of thin film solar modules yields a meaningfully different ecological profile than typical crystalline silicon (c-Si) modules, while also highlighting the use of the precautionary principle.

Globalization has been the starting off point facing increasing competition it has been evident in recent years between the territories (regions, cities and countries). Especially countries have adopted and implemented differentiation strategies to stimulate tourism and economic investment. Tourism has become one of the main sources of foreign exchange for the Latin American countries. This article examines the role of tourism in the process of consolidation of Argentina country brand.

La globalización ha sido el punto de partida frente a la creciente competencia que se ha evidenciado en los últimos años entre los territorios (regiones, ciudades y países). Especialmente los países han adoptado e implementado estrategias de diferenciación para estimular el turismo y la inversión económica. El turismo se ha consolidado como una de las principales fuentes de divisas para los países latinoamericanos. Este artículo analiza el rol del turismo en el proceso de consolidación de la marca país de Argentina.

The purpose of this preliminary research paper is to identify the initial status of "what" manufacturing disclosure the sustainability performance. It aims to evaluate the comprehensive of sustainability information to be disclosed at plant level and the capability of the manufacturing to report sustainability indicators according to Global Reporting Initiatives (GRI) which are the important part for being accepted sustainability manufacturing in the world. The analysis based on CSR-DIW (Corporate Social Responsibility of Department of Industrial Work) report and registered SD (Sustainable Development) report with GRI of petrochemical, & energy in Thailand during 2012-2013. There are 41 manufacturing that participated in this research. The qualitative and quantitative content analysis would be applied. The research will consider of what manufacturing are able to disclosure the sustainability reporting by assessing against all 84 performance indicators comparing with GRI indicators (G 3.1) at section 5 and definitions. As a result, the manufactures are only able to fully disclosure the sustainability indicators less than half of total indicators mentioned in GRI criteria. Most of disclosed indicator are partial report., we found that the average number of sustainability indicator which manufacturing are able to fully disclosure are 3.9 economic indicators, 10.4 environmental indicators, and 27.9 social indicators which mean only 42.2 indicators from 84 total indicators which are approximate 50% of total indicator against GRI 3.1 criteria. We can initial conclude that Thai single manufacturing are far behind to implement, measure, record, and report the sustainability indicators set up by GRI. The data and mechanism to produce the data is very crucial in order to successful disclosure sustainability report.

The practice of rejigging the firm value of manufacturing companies by
considering employee benefits after the adverse effect of the global lockdown of COVID-19 formed the crux of this study. The study investigated the influence of employee benefits on the firm value of listed manufacturing firms in Nigeria. Specifically, it examined the influence of incentives, health, safety, life insurance, and retirement benefits on firm value. The study adopted ex-post facto and longitudinal research designs. 22 consumer goods manufacturing firms listed on the Nigeria Exchange (NGX) formed the study population as of December 31, 2021. A census sampling technique was used, automatically making the 22 listed firms the study’s sample size. Data were obtained from published annual reports of the firms covering ten years, starting from 2012 to 2021 financial year. The data were analysed using descriptive statistics and panel regression. Findings revealed that incentives, health, safety, life insurance, and retirement benefits negatively and significantly affect Tobin’s list of consumer goods manufacturing firms in Nigeria. The study concluded that re-strategising incentives, health, safety, life insurance, and retirement benefits as policies would make firms perform better and increase their value. The study recommends that employee benefit policy and system be reviewed to reduce cost, staff population be cut down, and the firms adopt more non-monetary benefits to improve their wealth.

Sustainable finance, as a new and broader approach to
finance integrating environmental, social and governance
issues, is becoming increasingly important nowadays,1
particularly in the sub-fields of ‘green’ and ‘climate
finance’ (cf. Annex A). However, some actors claim that
“Financial markets were not designed to manage the planet”.2
From this assertion, we can wonder how far the current
financial system can be sustainable and can contribute
to the fight against climate change.
In this paper, we argue that, in fact, today’s mainstream
sustainable finance, and the accompanying accounting
systems, are based on a particular paradigm/model (a
neoclassical one); then, through a bio-economic analysis,
we show that it raises serious questions about its ability to
be aligned with strong ecological requirements (including
climate issues). Therefore, we analyse this paradigm,
associated with ‘fair value accounting’ (FVA), and show
that this model is by no means the only one: we discuss
the distinctions between this paradigm and what we call
‘traditional finance’ (Spremann, 2010), which is related
to ‘historical cost accounting’ (HCA). From this analysis,
we propose to reframe sustainable finance on the basis of
this other paradigm (the ‘traditional’ one), starting with
restructuring accounting systems. In this, we follow the
current demands to re-embedding sustainable finance in
integrated accounting systems capable of accompanying it
(EU High Level Expert Group on Sustainable Finance, 2018;
Fullwiler, 2016). This accounting redirection corresponds
in many respects to what the CARE (Comprehensive
Accounting in Respect of Ecology) model proposes, as
defined by Rambaud and Richard (2015).

PREFACE How  well  people  work  together  is  a  crucial  factor  in  the  success  of  any business  &  organization.  Social  behavior  and  good  leadership  play  important role  in  adoption  of  new  innovations,  technologies,  and  skills  that  ultimate change  the  pattern  of  communication  to  promote  business,  enhance  sales  and strengthen  organization  and  industry  in  present  era.  The  development  of  the Industrial  Revolution  brought  changes  to  the  adjustment  of  work  in  humans, machines,  technology  and  processes  in  various  professional  fields,  including  the accounting  profession.  The  Industrial  Revolution  requires  the  accounting profession  to  adapt  to  the  development  of  information  technology  and  big  data. Facing  today's  latest  industrial  era,  the  development  of  the  digital  economy  has opened  new  possibilities  while  simultaneously  increasing  risk.  These  changes have  a  significant  impact  on  the  development  of  accounting.  In  this  era, technological  developments  and  innovations  seem  to  keep  pace  with  time.  New innovations  encourage  the  creation  of  new  markets  and  shift  the  existence  of  old markets.  Smart  machines  and  robots  are  now  taking  on  many  roles  and  seem  to rule  the  world.  In  the  Industrial  Revolution  4.0  there  was  an  extraordinary  shift in  various  fields  of  science  and  profession,  therefore  the  way  accountants  work, and  practice  needs  to  be  changed  to  improve  service  quality  and  global expansion  through  online  communication  and  the  use  of  cloud  computing  and artificial  intelligence. Thank  you  for  the  hard  work  of  the  Steering  Committee  who  has  assessed the  articles  to  be  published  in  Social  Behaviour,  Leadership,  Sales, Communication,  Organization,  Branding,  Feasibility  Analysis  for  Business Management:  Inquiries  with  New  Approaches  in  the PostPandemic  Era. This  publication  is  dedicated  to  the  world  of  science  in  the  field  of Accounting  which  is currently  growing  so  rapidly.  The  development  of  Cloud Computing  and  Artificial  Intelligence  has  played  a  role  in  changing  the  work order of  Accountants.

This study investigated the relationship between audit market concentration, auditor attributes, and audit quality of quoted consumer goods firms in Nigeria. A purposive sampling technique was used to select five (5) quoted consumer goods firms that consistently published their annual reports from 2012 to 2020. Secondary data were sourced from annual reports of the selected quoted consumer goods in Nigeria. Data collected were analyzed using the pooled regression least square estimation technique. The result of the study revealed that audit market concentration exerts a positive and significant effect on the audit quality of quoted consumer goods firms in Nigeria. The result also indicates that the auditor’s independence positively and significantly impacts audit quality. In contrast, the auditor’s tenure has an insignificant positive effect on the audit quality of quoted consumer goods firms in Nigeria. Based on these findings, this study concludes that audit market concentration and auditor attributes improve audit quality of consumer goods firms in Nigeria. The study, therefore, recommends that firms ensure frequent auditor rotation to limit the chances of auditor-client over-familiarity which will jeopardize independence and reduce audit quality.

This research explores the role of administrative law in regulating Uganda's informal sector, which plays a crucial role in employment and economic inclusivity. Despite its significance, the sector faces numerous challenges, including difficulties in formal registration, inconsistent enforcement of regulations, and limited monitoring. These barriers prevent many informal businesses from transitioning to the formal economy, restricting their potential for growth and access to essential services.
The study examines the regulatory framework governing the informal sector, focusing on initiatives aimed at simplifying processes such as business registration, tax compliance, and licensing. It emphasizes the importance of legal recognition and protection for informal businesses, which enables access to financial services, social security, and intellectual property rights. However, issues like administrative discretion, corruption, and inconsistent enforcement by regulatory authorities hinder the sector’s development and create an unequal playing field for informal entrepreneurs.
Additionally, the research investigates how administrative law contributes to financial inclusion, facilitating access to microfinance, mobile money, and banking services for informal businesses. By improving financial inclusion, administrative reforms can help integrate informal enterprises into the formal economy. Through case studies, the research highlights both successful and unsuccessful regulatory efforts, providing key insights into the challenges faced and the lessons learned which are essential for shaping future reforms that support sustainable economic growth in Uganda.

w w w. a k a d e m i s y e n . c o m ÖNSÖZ Ulaşım Coğrafyası kitabı, ulaşımın coğrafya disiplini içerisindeki yerini derinlemesine inceleyen, hem teorik hem de uygulamalı bir eser niteliği taşımaktadır. İnsan-doğa ilişkilerinin mekânsal düzlemde ele alınmasını merkeze koyan coğrafya bilimi, ulaşım faaliyetlerinin doğal çevre ve beşerî unsurlarla olan bağlarını anlamada önemli bir perspektif sunmaktadır. Bu kitap, coğrafyanın çok disiplinli yapısını merkeze alarak ulaşım faaliyetlerinin tarihsel gelişimini, mekânsal ilişkilerini ve güncel dinamiklerini kapsamlı bir şekilde analiz etmektedir. Eserde yer alan 13 bölüm, Türkiye üniversitelerindeki coğrafya bölümlerinin müfredatına uygun olarak tasarlanmış ve bu alanda uzman akademisyenlerce kaleme alınmıştır. Kitap, ulaşımın insanlık tarihindeki evriminden modern akıllı ulaşım sistemlerine kadar geniş bir yelpazede bilgi sunmaktadır. Bölümler, ulaşımın doğal çevreyle ilişkilerinden kentsel ve kırsal alandaki rolüne, ekonomik kalkınmaya katkılarından teknolojik yeniliklere kadar pek çok konuyu ayrıntılı bir şekilde ele almaktadır. Ayrıca Türkiye' de ulaşım sistemlerinin tarihsel süreç içindeki gelişimine ışık tutarak bölgesel farklılıkları ve özgün dinamikleri incelemektedir. Bu yönüyle eser, sadece bir ders kitabı olmanın ötesinde, ulaşım coğrafyasını anlamak isteyen araştırmacılar, akademisyenler ve politika yapıcılar için değerli bir başvuru kaynağı özelliği taşımaktadır.