The Complexities Of Sustainability

Contents
List of Contributors
Chapter 1. The Many Facets of Sustainability
	1. Introduction
	2. Manufacturing and the External Environment
	3. Geopolitical Considerations
	4. Managing Global Oversight
	5. Governance and Regulation
	6. Conclusions
	References
Part 1: Developments Old and New
	Chapter 2. Corporate Responsible Innovation in Science and Technology Organisations: Including Indigenous Worldviews
		1. Introduction
		2. Responsible Innovation as Dialogue with Difference
		3. Context, Policy Framework, and Research Methodology
		4. Implementing an Inclusive Innovation Policy: Barriers and Enablers
			4.1. Vision Mātauranga enablers
		5. Concluding Remarks
		References
	Chapter 3. Features of CSR Ideas Realisation in Belarus During the Pandemic Period of 2020
		Abbreviations
		1. Introduction
		2. Implementation of the Concept of CSR in Belarus
		3. Features of the Belarusian Model of Sustainable Development
		4. Problems of Spreading Ideas of CSR in the Business Environment
		5. Prevention of Conflicts of Interest by Introducing the Principles of Social Sustainability
		6. Dissemination of CSR Ideas — Social Initiatives of Belarusian Companies
		7. Conclusions on the Common Features of the CSR for a Particular Industry
		8. Pedagogical Experiment: “CSR Practice in a Pandemic”
		9. Conclusions
		References
	Chapter 4. Collaborating and Competing in Development Agendas: State–Civil Society Tensions in Achieving SDGs
		1. Purpose
		2. Part one: Geopolitical disruptors and their impact on achieving SDGs
			2.1. Neoliberal agendas around aid and development
			2.2. Disruptors to the neoliberal development paradigm
			2.3. The integral state
			2.4. SDG as a development framework
				2.4.1. Busan and BRICS: influence on SDGs
				2.4.2. Disruption of Washington Consensus: Belt and Road Initiative (BRI) and Aid-for-Trade (AfT)
		3. Part two: Collaborative practises, CSOs, and achieving SDGs
			3.1. A shrinking civil society space?
			3.2. CSOs and partnerships: The Busan legacy
			3.3. Reporting on collaborative practise to achieve SDGs
			3.4. Global institutions fostering collaborative, localised development
			3.5. Collaboration and conditionality: Tensions highlighted by SDGs
		4. Conclusion
		References
	Chapter 5. Lessons from the Evolution o fthe Accounting Tool: From the Genes is up tothe Roman Period
		1. Introduction
		2. Sumerian Civilisation
			2.1. General context
			2.2. Technical evolution
			2.3. Accounting characteristics
			2.4. Accounting innovations
			2.5. Accounting education
			2.6. Control
			2.7. Accounting pitfall/frauds
			2.8. Wrap-up
		3. Egyptian Civilisation
			3.1. General context
			3.2. Technical evolution
			3.3. Accounting characteristics
			3.4. Accounting innovations
			3.5. Accounting education
			3.6. Control
			3.7. Accounting pitfall/frauds
			3.8. Wrap-up
		4. Greek Civilisation
		5. Roman Civilisation
		6. Discussion
			6.1. Drivers for changes
		7. Accounting Pitfalls and their Response
		8. Conclusion
		References
		Appendix
			Appendix 1.1
			Appendix 1.2
			Appendix 1.3
			Appendix 1.4
			Appendix 1.5
			Appendix 1.6
			Appendix 1.7
			Appendix 2: How to Explain the Development of Double-Entry Accounting
			Appendix 3: Genesis and Major Milestones of Accounting
	Chapter 6. Following the Science: The UK Government’s Response to “Herd Immunity” During Early COVID-19
		1. Introduction
		2. Science and Scientists
			2.1. The science
		3. The Scientists
			3.1. Differences among scientists
			3.2. Public expectations
				3.2.1. Time span
		4. Scientists Working with the Government
			4.1. Differences between scientists and politicians
			4.2. Lack of transparency
			4.3. Following the science
			4.4. Pressures on scientists to support government policies
			4.5. Manipulation of scientific views
		5. Herd Immunity
		6. Scientific Support for Herd Immunity by Infection
		7. Official Scientific Advice in Favour of Delaying the Spread
		8. Scientific Opposition to Herd Immunity by Infection
			8.1. Unproven assumptions regarding herd immunity by infection
			8.2. Necessity to test, trace, quarantine, and practise social distancing
			8.3. Possibility of high death rates
		9. The UK Government’s Response to the Concept of Herd Immunity Early 2020
		10. Consequences
		11. Explanations
		12. Scientists’ Assumptions
			12.1. Resemblance of the virus to influenza
			12.2. Scientific modelling
		13. Government Ministers’ Assumptions
			13.1. The influence of the influenza virus
			13.2. The government’s preparedness
			13.3. Economic considerations
			13.4. Ideological considerations
		14. Conclusion
		References
Part 2: Implementation and Governance
	Chapter 7. Cohered Emergent Theory for Designing and Implementing Multinational Mining Sustainability Practise in Ghana
		1. Introduction
		2. Sustainability Implementation Frameworks
		3. Cohered Emergent Theory
		4. Methodology
			4.1. Research context of Ghana and Precious Gold Mining Limited
			4.2. Data collection
			4.3. Method of analysis
		5. Findings and Interpretation
			5.1. Implementing sustainability as collective agenda
			5.2. Budget, power, and economic sustainability
			5.3. Unexpected issues affecting sustainability design
			5.4. Changing cause to equalise the three dimensions of sustainability
		6. Discussion
		7. Conclusion
			7.1. Contribution to theory and practise
			7.2. Implications for the sustainability readership
		References
	Chapter 8. Sustainability Reporting andt he Sustainable Development Goals in Higher Education: A Portuguese University Case
		1. Introduction
		2. Social Responsibility of Higher Education Institutions in Favour of Sustainable Development
		3. Sustainable Development and Accountability in HEIs
		4. Role of Education and Reporting to Promote Sustainability Awareness
		5. Integrating the SDGs into HEIs’ Reporting
		6. Research Design
			6.1. The case in study
			6.2. Methodology
		7. Results Analysis and Discussion
		8. Conclusion
		Acknowledgements
		References
	Chapter 9. The Growth and Regulatory Challenges of Cryptocurrency Transactions in Nigeria
		1. Introduction
		2. Conceptual and Theoretical Overview of Cryptocurrencies and Anti-Money Laundering
			2.1. Low service charge
			2.2. Anonymity
			2.3. Absence of central control
			2.4. Global recognition
			2.5. Money laundering
			2.6. Crypto-laundering
		3. Legal, Regulatory, and Institutional Framework of Cryptocurrencies Regulation and AML in Nigeria
			3.1. Reactions towards the CBN’s restrictions on cryptocurrencies
			3.2. Nigerian AML legal and regulatory framework
			3.3. The nature of money-laundering activities in Nigeria
		4. Challenges of AML Implementation in Nigeria
		5. The Rationale for a Crypto-laundering Ban in Nigeria
		6. Global Recognition and Sustainability of Cryptocurrency
		7. Recommendations
		8. Conclusion
		References
	Chapter 10. The Impact of Environmental Information Disclosure on Corporate Performance in Building Material Industry
		1. Introduction
		2. Literature Review
		3. Theoretical Framework and Hypotheses
		4. Methodology
			4.1. Sampling and method
			4.2. Modelling
			4.3. Variables
				4.3.1. Explained variable: enterprise performance (ROA)
				4.3.2. Explaining variables
				4.3.3. Control variables
		5. Results
			5.1. Basic statistics
			5.2. Regression
			5.3. Regression of the grouped nature of equity
			5.4. Endogeneity test
			5.5. Robust test
		6. Conclusions and Recommendations
		References
	Chapter 11. Board Directors’ Home Regions and Social Disclosure: Evidence from French Firms Listed in SBF 120
		1. Introduction
		2. Literature Review and Development of Hypotheses
			2.1. Employee human rights policy
			2.2. Home region diversity and CSR
			2.3. Institutional theory and CSR
				2.3.1. Anglo-American versus European directors and CSR
				2.3.2. Asian directors and CSR
				2.3.3. Middle Eastern directors and CSR
		3. Methodology
			3.1. Sample and data sources
			3.2. Measures
			3.3. Empirical model
		4. Results and Discussion
			4.1. Descriptive statistics
			4.2. Logistic regression results
				4.2.1. The effect of home region diversity on employee human rights policy disclosure
				4.2.2. The effect of Anglo-American directors on employee human rights policy disclosure
				4.2.3. The effect of European directors on employee human rights policy disclosure
				4.2.4. The effect of Asian directors on employee human rights policy disclosure
				4.2.5. The effect of Middle Eastern directors on employee human rights policy disclosure
				4.2.6. Interpretation of control variables
		5. Conclusion
		References
Index