The development of social and environmental accounting research 1995-2000

This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three time periods: 1971-1980; 1981-1990; and 1991- 1995. The literature was classified into several sub-groups including empirical studies, normative statements, philosophical discussion, non-accounting literature, teaching programmes and text books, regulatory frameworks, and other reviews. In this review a number of new sub-categories have been employed as appropriate. The author is able to conclude on an optimistic note. The additions to the literature during the period 1995-2000 are encouraging. Researchers in this area are perhaps less naïve and more experienced than previously, and this, when added to their enthusiasm should lead to penetrating observations and commentaries over the next five years

"Quality" in urban management

This Paper brings two important and related issues of current and topical interest together, and argues that this provides an important element that is currently lacking in the urban management framework. It does this through the application of what until relatively recent times in even the advanced industrial economies, was seen as a tool of efficiency enhancement in the production of goods. Quality Assurance and Management concepts are now firmly entrenched in the corporate approach to the more efficient production of both goods and services. Herein lies the justification for the line pursued in the pages which follow. The city role, as described, includes to a significant degree, the provision of space for accommodating economic activities. But through the city's role in administering, in promoting and controlling change, and in providing and distributing services which the community has determined to exercise control over itself, City Management impacts directly on the efficiency of all activities taking place within city limits

The political economy of Hong Kong's "open skies" legal regime: an empirical and theoretical exploration

Copyright 2009 San Diego International Law Journal. Reprinted with the permission of the San Diego International Law Journal.The article presents an empirical and theoretical research which describes the functions of the international legal regime through powerful economic forces in Hong Kong, China. The government applied aviation policies with respect to open skies platform to provide a basis for a thorough understanding of government's legitimacy based on neoclassical logic and analysis. Conceptual perspectives of realists, liberals and cognitivists were acknowledged by the economically-inspired nationalists

Improving the early life outcomes of Indigenous children: implementing early childhood development at the local level

One of Australia’s greatest challenges is the elimination of the gap between the developmental outcomes of Indigenous and non-Indigenous children in the early years of life. This paper reviews existing research and presents strategies to improve early childhood development among Indigenous Australians. Aims of this paper The aims of this paper are to: outline what we know about the size of the gap in early childhood development (ECD) between Indigenous and non-Indigenous Australians, and the social determinants of ECD establish why localised ECD is an effective means to close the gap in the early childhood years describe the conditions under which localised ECD is more likely to be successful and how to put them into practice describe 3 broad strategies to promote physical, social-emotional and language-cognitive domains of development and reduce developmental risk. To review and synthesise the broad and diverse knowledge relevant to localised ECD, several sources were consulted including peer-reviewed scientific literature, policy documents and reports from governments, international agencies and civil society groups

Beyond Rio+20: governance for a green economy

This repository item contains a single issue of the Pardee Center Task Force Reports, a publication series that began publishing in 2009 by the Boston University Frederick S. Pardee Center for the Study of the Longer-Range Future.As an intellectual contribution to the preparations for the 2012 United Nations Conference on Sustainable Development (UNCSD, a.k.a. Rio +20), the Boston University Frederick S. Pardee Center for the Study of the Longer-Range Future convened a task force of experts to discuss the role of institutions in the actualization of a green economy in the context of sustainable development. A stellar group of experts from academia, government and civil society convened at the Pardee Center and were asked to outline ideas about what the world has learned about institutions for sustainable development from the past, and what we can propose about the governance challenges and opportunities for the continuous development of a green economy in the future. The Task Force members were encouraged to think big and think bold. They were asked to be innovative in their ideas, and maybe even a little irreverent and provocative. They were charged specifically NOT to come to consensus about specific recommendations, but to present a variety and diversity of views. This report presents their thoughts and ideas

MNEs Paradoxes in Responsible Global Business – A Theoretical and Empirical Investigation

In an increasingly interconnected and interdependent world, where our planet faces the risk of collapse, there is a growing call for all institutional actors to engage in supporting economic, social, and environmental ambitions to ensure humanity’s future and security. This dissertation aims to explore the critical role and position of multinational enterprises (MNEs) in addressing grand societal challenges. The research adopts a comprehensive and multidimensional framework to examine the various dimensions of MNEs’ competing and conflicting demands through a holistic approach. The first essays delve into existing academic literature associated with current approaches to deal with pursuing business and society goals through a bibliometric analysis. Based on the various conflicting and overlapping conceptualizations an overarching framework labeled responsible global business is proposed. The second essay is a theoretical development of propositions to address three global paradoxes faced by MNEs – purpose, global, and innovation. I posit that accepting and embracing contradictions as interrelated opposing elements of the same whole is essential to identify novel sources of innovation and competitiveness. Lastly, the third essay is an in-depth qualitative empirical examination of MNEs\u27 paradoxical tensions emergence, experience, and management. Ultimately, the research aims to contribute novel insights into how MNEs can play a transformative role in addressing grand societal challenges, fostering sustainable development, and ensuring a more secure and prosperous future for all

Sustainable logistics and competitive positioning

The book chapter explores the integration of sustainable logistics and competitive positioning in today's business environment. It discusses the importance of incorporating sustainable practices into logistics operations, including reducing carbon emissions, optimizing resource utilization, and embracing social responsibility. The chapter emphasizes the relationship between sustainable logistics and gaining a competitive edge, highlighting strategies and best practices in areas such as transportation, warehousing, packaging, and reverse logistics. It also explores the role of technology and innovation in facilitating sustainable logistics and enhancing competitiveness. The chapter provides real-world examples and case studies to showcase successful implementations of sustainable logistics across industries, showcasing the benefits in terms of cost savings, customer satisfaction, brand reputation, and market positioning.</p

Regulation in the Shadows of Private Law

With proponents of deregulation ascendant, both domestically and around the world, private regulation appears to be an attractive solution to a seemingly intractable problem—assuming it is or can be effective. This Article adds an important corrective to standard accounts of private legal regulation and its effectiveness. Existing scholarship generally looks to the formal contract terms as the key to understanding private regulation and to evaluating its impact. This practice needs to be rethought. The relationship between contracting parties, as well as the regulatory authority that one party exerts over the other, can be quite different than the relationship described by the formal contract terms. This Article illustrates the problem with the scholarly assumption that formal contract language reliably describes the private regulatory relationships they establish. It does so through an in-depth analysis of a form of private contracting with great regulatory potential: the loan guarantees and associated political risk insurance policies underwritten by the World Bank. Such policies are purchased by corporations to mitigate the risks associated with doing business in under-regulated jurisdictions. Because, on their face, the terms of these policies require socially responsible corporate behavior, they appear to be a promising form of private regulation, succeeding in imposing significant obligations on corporations that traditional public regulation has failed to mandate. But these formal terms reveal little about the true nature of the private regulatory relationships they create. Even though the policy terms themselves are unlikely ever to be formally enforced, the policyholders often have significant incentives to go above and beyond the contract requirements if requested to do so by the underwriter. But whether they are in fact being asked to do so, and whether they are in fact complying if they are being asked, is unclear. The World Bank provides considerable transparency surrounding the terms of its policies and the process for obtaining them. However, little information is available regarding its post-contracting interactions with policyholder corporations. Providing data about these interactions could be done relatively easily and without infringing upon the confidentiality interests that it, and its policyholders, may have. To the extent that entities like the World Bank are serious about their corporate social responsibility policies, it is imperative that information about the actual contracting relationship—and not just the formal contract terms—be made available