Explore the vast range of titles available.

\"Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.\"--Publisher's website.

This study aims to provide a better understanding of material flow cost accounting (MFCA) application in developing countries, which are characterized by rapid structure transformation leading to serious environmental problems. By systematically reviewing the existing literature, our analysis of 28 studies from nine developing countries (China, Indonesia, Iran, Malaysia, South Africa, Sri Lanka, Thailand, the Philippines, and Vietnam) shows that MFCA research has primarily focused on Asian developing countries. Moreover, while the use of MFCA is often associated with improving eco-efficiency, the reviewed studies also indicate a high relevance for strategic decision-making processes within organizations. Finally, one of the key challenges in MFCA application reported in developing country studies lies in existing accounting systems with limited data availability and insufficient cost allocation. Based on our findings and gaps identified in the MFCA literature, we suggest paths for further research, including the necessity of quantitative research and comparative analysis of MFCA application across countries, the further investigation of MFCA application in small and medium-sized enterprises as well as in various manufacturing and service sectors in developing countries.

This paper identifies several governance factors that enable economic upgrading and the link between economic and social upgrading /downgrading of smallholders and Abusa sharecroppers in Ghana's cocoa value chain (GCVC). The findings are based on qualitative interviews and focus group discussions with various actors in GCVC. Our findings suggest two types of economic upgrading: process and product upgrading, achieved by smallholder producers and Abusa Sharecroppers in GCVC. While process upgrading is enabled by governance factors such as price stabilization and controlling opportunistic behavior, transparency in the sale of certified beans and premium management is key for product upgrading. Regarding the link between economic and social upgrading, we reveal that process upgrading leads to the same outcome of social upgrading and downgrading for smallholders and Abusa sharecroppers due to governance factors such as production and purchasing policies and lack of resources and capabilities. However, product upgrading links to social upgrading and downgrading for smallholders and Abusa sharecroppers respectively owing to governance factors such as controlling resources and bargaining power. We provide insights into key actors and their interests, drivers of change and effects of incentives that play crucial roles in shaping governance factors that influence economic and social upgrading of smallholders and Abusa sharecroppers in GCVC. In our conclusion, we identify how regulations, institutional support and conflicts of interest are key for enabling upgrading of developing countries’ agricultural value chains.

New techniques in genome editing have led to a controversial debate about the opportunities and uncertainties they present for agricultural food production and consumption. In July 2018, the Court of Justice of the European Union defined genome editing as a new process of mutagenesis, which implies that the resulting organisms count as genetically modified and are subject, in principle, to the obligations of EU Directive 2001/18/EG. This paper examines how key protagonists from academia, politics, and the economy strategically framed the debate around genome editing in agriculture in Germany prior to its legal classification by the Court of Justice. It is based on an analysis of 96 official statements, including position papers, press releases, and information brochures. Our study reveals eight strategic frames used in the discourse on genome editing and uncovers the strategies used to disconnect from or connect with the previous discourse on green genetic engineering in the 1970s, 1980s and 1990s. Building on competitive framing theory, the study provides explanations for the use and emergence of counter-framing strategies and their success or failure in the debate around genome editing.

IntroductionThe food sovereignty concept intends to transform agri-food systems toward justice and sustainability. While the food sovereignty movement advocates economic alternatives, the actors engaged in economic activities and striving for food sovereignty as actors of change remain overlooked. Food sovereignty scholarship and the movement gives several exemplars such as peasants, local farms and Community Supported Agriculture (CSA), as well as activities such as local food processing. However, recognition of these exemplars as ‘economic actors’ is rarely explicit, nor are their ‘economic activities’ recognized. Simultaneously, large corporations are criticized for their global market dominance, which has led to generalized negative perceptions of economic actors. This lack of differentiation, along with the absence of a clear conceptualization of Economic Actors striving for Food Sovereignty (EAFS), contributes to blind spots. Furthermore, aspects of how EAFS are structured and organized are rarely considered at the organizational level. This has led to limitations, such as in addressing organizational challenges and developing solutions to strengthen and scale EAFS.MethodsThis study aims to conceptualize the diversity of EAFS at the organizational level by identifying patterns in food sovereignty literature. Using thematic analysis within an integrative literature review, we examined 108 publications, including some gray literature.ResultsWe propose a framework with three main themes: (i) conditions that shape EAFS , including diverse motives, which affect their (ii) economic-related characteristics along the agri-food supply chain, and their (iii) organizational-related characteristics , such as forms of property and decision-making. This framework includes 12 sub-themes each encompassing a wide spectrum of differentiation and options for distinction.DiscussionIt reveals that EAFS combines alternative and conventional elements that differ in their configurations. The economic actor perspective helps to identify a broad set of EAFS and perceive their potentiality to foster new alliances and obtain mutual support. Moreover, this study underscores that food sovereignty is also a multifaceted organizational phenomenon, emphasizing the need for organizational insights to stabilize and expand EAFS. The findings can be used by researchers, practitioners, food movements, and related alternative food concepts such as food democracy, to better understand and develop such concepts and its involved actors.

A sustainability transition (ST) of the agri-food system (AFS) is necessary due to manifold environmental and social exigencies. Scholars widely refer to the multi-level perspective (MLP) in the analysis of those transitions. The fast pace of articles covering AFS transitions, the evolving research on spaces between the three levels, and the consisting unclear conceptualization of MLP levels call for a systematic update on literature utilizing MLP in AFS articles covering ST. As a basis for reporting, this systematic literature review uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The search was conducted on the database Scopus encompassing the period from 2018 to 2022. After the selection procedure, 58 articles were included in the review. We extracted data based on a combination of a concept-driven and data-driven coding scheme. Qualitative research approaches outweigh and interrelated activities within the AFS are being analyzed, predominantly in the agricultural sectors. The focus lays on ongoing transitions. The concept of sustainability and its direction is considered as given (e.g., through the case lens), without further elaborations. The niche constitutes the most prominent object of study and scholars refer to rather socially innovative activities than technological innovations, providing distinct views on radicality and strategies to breakthrough. A space between niche and regime is being presented, with slightly distinct conceptualisations. Actors from both levels collaborate and exert transformative power. The regime is presented as static but also more vividly evolving views on the regime are demonstrated. The landscape receives the least attention and the focus lays on immaterial characteristics. Combinations of MLP with other frameworks have proven useful, for instance, regarding elaborations on the agency on the landscape level. Generally, an unclear conceptualization of regime and landscape persists, lacking a theoretical elaboration. Further research applying MLP should aim for a deeper examination of its theoretical construct, especially in terms of regime and landscape. More quantitative or mixed-methods research could supplement the current dominating qualitative approaches by testing and validating qualitatively constructed theories and phenomena.

The Nutrition and Health Claims Regulation (NHCR) has introduced a new regulatory perspective in food manufacturing, along with influencing consumers’ perception of health-related food claims. Since 2006, a new standard of science-based claims has significantly impacted the European health food market. Over the years, numerous additional decisions have been made, and the ongoing process remains challenging for policymakers striving to harmonize consumer protection and trade within and outside the European Union (EU). This paper presents the current state of the NHCR’s implementation, along with key events aimed at enhancing understanding among consumer organizations and food industry stakeholders, while also offering an insider perspective on relevant policy issues. Additionally, we address two pertinent policy issues to elucidate the associated challenges and opportunities, providing insights to support informed decision-making by policymakers. We use the nutrient profiles framework as a case study to illustrate considerations underpinning the objective of “consumer protection”, while the “probiotics” market serves as an example for exploring the goal of “facilitation of trade”. This historical perspective and reflection lead us to propose possible solutions for future food regulation.

Organic food quality is based on processing. While the EU organic production regulation focuses on agricultural production, private standards provide more detailed information about further processing. For the development of organic processing, practitioner perspectives can provide valuable input. To get insight into practitioner perspectives, we conducted semi-structured expert interviews with nine employees of seven partly organic juice processing companies from Germany and Austria. Interview topics were (i) quality of organic juice processing in general, (ii) assessment of specific processing techniques, (iii) product quality of organic juice and (iv) flow of information between producer and consumer. We conducted a thematic analysis. We found that the experts’ understanding of process quality mostly includes more aspects than the EU organic production regulation. It covers the whole food chain plus aspects of social and environmental sustainability. The experts prefer directly bottled juice of local raw materials but chiefly accept juice made from concentrate of exotic raw materials because of environmental concerns. Organic juice is preferred when it is cloudy and natural fluctuations are interpreted as an indicator of natural quality. The experts report that consumer information is challenging because of low food literacy. Raising this might help reduce the number of processed juices on the market.

The relevance of this study to climate change lies in its examination of climate variability—encompassing fluctuations in temperature, rainfall, and seasonal patterns—which directly reflects global climate change dynamics. Such variability has profound implications for small-scale capture fisheries, influencing marine productivity, increasing the frequency of extreme weather events, and generating uncertainty in fishing seasons. By employing the Livelihood Vulnerability Index (LVI) based on the IPCC framework, this study systematically evaluates the exposure, sensitivity, and adaptive capacity of small-scale fishing households to climate-induced stressors. The sampling method employed was accidental sampling, involving 100 small-scale fishermen engaged in one-day fishing activities. The results showed that the LVI index value of 0.234 indicates a low level of livelihood vulnerability of fishermen's households. However, strengthening adaptive capacity remains needed to address future climate uncertainty. Regression analysis showed that age, ship ownership, and fishing distance significantly influence vulnerability, whereas fishing experience and household size did not. The coefficient of determination (R²) of 0.590 indicates that the model explains 59% of the variation in livelihood vulnerability. These findings underscore the importance of adaptation strategies and risk-based policies in enhancing the resilience of small-scale fishers to climate-related stress.

The millions of farm workers in the Global South are an important resource for smallholder producers. However, research on their labour organisation is limited. This article focuses on smallholder farm workers in Ghana’s cocoa sector, drawing on insights from qualitative interviews and the concept of bargaining power. We review the labour relations and working conditions of two historical and informally identified labour supply setups (LSSs) in Ghana’s cocoa sector, namely, hired labour and Abusa, a form of landowner–caretaker relations, and identify an imbalance of horizontal power. Further, we analyse the labour relations and working conditions of an emerging and formal LSS in Ghana’s cocoa sector: private labour providers (PLPs). We argue that PLPs are likely to address the imbalance of horizontal power between farm workers and smallholders and bring about significant improvements in the working conditions of farm workers. We also assess the sustainability potential and limitations of PLPs and argue that tensions exist. We contribute to the growing horizontal power perspective by providing avenues for research and policy related to promoting sustained labour rights for farm workers in smallholder agriculture in the Global South.