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We are in the Anthropocene—an epoch where humans are the dominant force of planetary change. Ecosystems increasingly reflect rapid human‐induced, socioeconomic and cultural selection rather than being a product of their surrounding natural biophysical setting. This poses the intriguing question: To what extent do existing ecological paradigms capture and explain the current ecological patterns and processes we observe? We argue that, although biophysical drivers still influence ecosystem structure and function at particular scales, their ability to offer predictive capacity over coupled social–ecological systems is increasingly compromised as we move further into the Anthropocene. Traditionally, the dynamics of coral reefs have been studied in response to their proximate drivers of change rather than their underlying socioeconomic and cultural drivers. We hypothesise this is limiting our ability to accurately predict spatial and temporal changes in coral reef ecosystem structure and function. We propose “social–ecological macroecology” as a novel approach within the field of coral reef ecology to a) identify the interactive effects of biophysical and socioeconomic and cultural drivers of coral reef ecosystems across spatial and temporal scales; b) test the robustness of existing coral reef paradigms; c) explore whether existing paradigms can be adapted to capture the dynamics of contemporary coral reefs; and d) if they cannot, develop novel coral reef social–ecological paradigms, where human dynamics are part of the paradigms rather than the drivers of them. Human socioeconomic and cultural processes must become embedded in coral reef ecological theory and practice as much as biophysical processes are today if we are to predict and manage these systems successfully in this era of rapid change. This necessary shift in our approach to coral reef ecology will be challenging and will require truly interdisciplinary collaborations between the natural and social sciences. A plain language summary is available for this article. Plain Language Summary

PurposeThe purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.Design/methodology/approachThe paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector.FindingsThis paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene.Research limitations/implicationsThe paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.Practical implicationsWhile accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.Social implicationsHuman well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought.Originality/valueThis is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

The ocean represents a fundamental source of micronutrients and protein for a growing world population. Seafood is a highly traded and sought after commodity on international markets, and is critically dependent on healthy marine ecosystems. A global trend of wild stocks being overfished and in decline, as well as multiple sustainability challenges associated with a rapid growth of aquaculture, represent key concerns in relation to the United Nations Sustainable Development Goals. Existing efforts aimed to improve the sustainability of seafood production have generated important progress, primarily at the local and national levels, but have yet to effectively address the global challenges associated with the ocean. This study highlights the importance of transnational corporations in enabling transformative change, and thereby contributes to advancing the limited understanding of large-scale private actors within the sustainability science literature. We describe how we engaged with large seafood producers to coproduce a global science–business initiative for ocean stewardship. We suggest that this initiative is improving the prospects for transformative change by providing novel links between science and business, between wild-capture fisheries and aquaculture, and across geographical space. We argue that scientists can play an important role in facilitating change by connecting knowledge to action among global actors, while recognizing risks associated with such engagement. The methods developed through this case study contribute to identifying key competences in sustainability science and hold promises for other sectors as well.

Keystone species have a disproportionate influence on the structure and function of ecosystems. Here we analyze whether a keystone-like pattern can be observed in the relationship between transnational corporations and marine ecosystems globally. We show how thirteen corporations control 11-16% of the global marine catch (9-13 million tons) and 19-40% of the largest and most valuable stocks, including species that play important roles in their respective ecosystem. They dominate all segments of seafood production, operate through an extensive global network of subsidiaries and are profoundly involved in fisheries and aquaculture decision-making. Based on our findings, we define these companies as keystone actors of the Anthropocene. The phenomenon of keystone actors represents an increasingly important feature of the human-dominated world. Sustainable leadership by keystone actors could result in cascading effects throughout the entire seafood industry and enable a critical transition towards improved management of marine living resources and ecosystems.

Summary While environmental filters are well‐known factors influencing community assembly, the extent to which these modify species functions, and entire ecosystem processes, is poorly understood. Focusing on a high‐diversity system, we ask whether environmental filtering has ecosystem‐wide effects beyond community assembly. We characterise a coral reef herbivorous fish community for swimming performance based on ten functional traits derived from fish morphology. We then investigate whether wave exposure modifies the functional make‐up of herbivory, and the absolute and relative feeding frequency of distinct feeding functional groups. Herbivorous fish species conformed to either laterally compressed or fusiform body plans, which differ in their morphological design to minimise drag. High wave exposure selectively limited the feeding function of the deepest body shapes with highest caudal thrust efficiency, and favoured fusiform bodies irrespective of pectoral fin shape. Traditionally recognised herbivore feeding functional groups (i.e. grazers–detritivores and scrapers–small excavators) differed in swimming performance, and in their capacity to feed consistently across levels of wave exposure. We therefore emphasise the distinctness of their ecological niche and functional complementarity. Species within the same feeding functional group also had contrasting responses to wave exposure. We thereby reveal a further ecological dimension of niche partitioning, and reiterate the risk of assuming functional redundancy among species with a common feeding mode. Contrasting responses of species within feeding functional roles (i.e. response diversity) allowed the preservation of critical trophic functions throughout the gradient (e.g. macroalgal browsing), and likely explained why overall levels of herbivory were robust to filtering. Whether ecosystem functioning will remain robust under the additive effects of environmental stress and human‐induced disturbances remains to be tested. A lay summary is available for this article. Lay Summary

Sustainability within planetary boundaries requires concerted action by individuals, governments, civil society and private actors. For the private sector, there is concern that the power exercised by transnational corporations generates, and is even central to, global environmental change. Here, we ask under which conditions transnational corporations could either hinder or promote a global shift towards sustainability. We show that a handful of transnational corporations have become a major force shaping the global intertwined system of people and planet. Transnational corporations in agriculture, forestry, seafood, cement, minerals and fossil energy cause environmental impacts and possess the ability to influence critical functions of the biosphere. We review evidence of current practices and identify six observed features of change towards ‘corporate biosphere stewardship’, with significant potential for upscaling. Actions by transnational corporations, if combined with effective public policies and improved governmental regulations, could substantially accelerate sustainability efforts. Transnational corporations control large proportions of the industries and commodities that directly and indirectly impact the environment. Here, the authors discuss the problems, but also potential benefits, of such consolidation for sustainability.

A new international agreement on the conservation and sustainable use of marine biodiversity of areas beyond national jurisdiction (BBNJ) was adopted and subsequently opened for signature in September 2023. Yet on average, recent multilateral environmental agreements (MEAs) have taken over four years to move from signature to entry into force, while ocean-focused MEAs have taken nearly twice as long. Rapid ratification of the BBNJ Agreement is crucial for multiple reasons, not least to achieve the Kunming-Montreal Biodiversity Framework target for 30% of the marine environment to be protected by 2030. It is also vital to fulfill the Agreement’s stated ambition to contribute to a just and equitable future for humankind, considering today’s unprecedented expansion of commercial activities into the ocean.

Anthropogenic changes to the Earth now rival those caused by the forces of nature and have shepherded us into a new planetary epoch - the Anthropocene. Such changes include profound and often unexpected alterations to coral reef ecosystems and the services they provide to human societies. Ensuring that reefs and their services endure during the Anthropocene will require that key drivers of coral reef change - fishing, water quality, and anthropogenic climate change - stay within acceptable levels or \"safe operating spaces\". The capacity to remain within these safe boundaries hinges on understanding the local, but also the increasingly global and cross-scale, socioeconomic causes of these human drivers of change. Consequently, local and regional management efforts that are successful in the short term may ultimately fail if current decision making and institution-building around coral reef systems remains fragmented, poorly coordinated, and unable to keep pace with the escalating speed of social, technological, and ecological change.

Understanding and predicting patterns of spatial organization across ecological communities is central to the field of landscape ecology, and a similar line of inquiry has begun to evolve sub‐tidally among seascape ecologists. Much of our current understanding of the processes driving marine community patterns, particularly in the tropics, has come from small‐scale, spatially‐discrete data that are often not representative of the broader seascape. Here we expand the spatial extent of seascape ecology studies and combine spatially‐expansive in situ digital imagery, oceanographic measurements, spatial statistics, and predictive modeling to test whether predictable patterns emerge between coral reef benthic competitors across scales in response to intra‐island gradients in physical drivers. We do this around the entire circumference of a remote, uninhabited island in the central Pacific (Jarvis Island) that lacks the confounding effects of direct human impacts. We show, for the first time, that competing benthic groups demonstrate predictable scaling patterns of organization, with positive autocorrelation in the cover of each group at scales < ~1 km. Moreover, we show how gradients in subsurface temperature and surface wave power drive spatially‐abrupt transition points in group dominance, explaining 48–84% of the overall variation in benthic cover around the island. Along the western coast, we documented ten times more sub‐surface cooling‐hours than any other part of the coastline, with events typically resulting in a drop of 1–4°C over a period of < 5 h. These high frequency temperature fluctuations are indicative of upwelling induced by internal waves and here result in localized nitrogen enrichment (NO2 + NO3) that promotes hard coral dominance around 44% of the island's perimeter. Our findings show that, in the absence of confounding direct human impacts, the spatial organization of coral reef benthic competitors are predictable and somewhat bounded across the seascape by concurrent gradients in physical drivers.

The release of classified documents in the past years have offered a rare glimpse into the opaque world of tax havens and their role in the global economy. Although the political, economic and social implications related to these financial secrecy jurisdictions are known, their role in supporting economic activities with potentially detrimental environmental consequences have until now been largely ignored. Here, we combine quantitative analysis with case descriptions to elaborate and quantify the connections between tax havens and the environment, both in global fisheries and the Brazilian Amazon. We show that while only 4% of all registered fishing vessels are currently flagged in a tax haven, 70% of the known vessels implicated in illegal, unreported and unregulated fishing are, or have been, flagged under a tax haven jurisdiction. We also find that between October 2000 and August 2011, 68% of all investigated foreign capital to nine focal companies in the soy and beef sectors in the Brazilian Amazon was transferred through one, or several, known tax havens. This represents as much as 90–100% of foreign capital for some companies investigated. We highlight key research challenges for the academic community that emerge from our findings and present a set of proposed actions for policy that would put tax havens on the global sustainability agenda. Analysis from global fisheries and the Brazilian Amazon elaborates the links between financial flows through tax havens and environmental degradation.