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Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.

This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.

Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.

The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.

The purpose of this paper is to explore the connection between hybridity and social innovation as engendered in a work integration social enterprise (SE).

The research takes an abductive approach to a single in-depth case study of a Norwegian SE. The analysis is based on semi-structured interviews and is supported by observations via a site visit and document sources.

This in-depth study uncovers key underlying mechanisms of how hybridity in SE plays roles in enabling and stimulating social innovation. It reveals a two-tier distinction of hybridity as catalyst and facilitator. This has important implications for policies integrating SEs and for public authorities aiming to stimulate social innovation.

The contextual quality of social innovation and the configuration of hybridity are in part borne from the context’s institutional structures and opportunity streams, which could limit the generalisability of the findings.

This paper contributes to the under-researched stream of SE studies focusing on social innovation. It makes explicit the connection between SE hybridity and social innovation, thereby advancing insights into their dynamics. In addition, it extends the author’s understanding of social innovation by revealing a catalytic dimension of the concept as engendered by SE. Lastly, the study makes an empirical and regional contribution to the scant SE research in Norway.

This paper aims to make sense of the social enterprise in a frame of social procurement and conceptualise it as a provider of public welfare based on bibliometric material. Comprehensively, it contributes to developments in social procurement, which has received limited attention.

Scoping literature from Web of Science and using bibliometric methods, the paper identifies and qualitatively explores the literary intersections between social enterprise and social procurement.

Of the 183 articles, four literary clusters are revealed illustrating scholarly intersections and a detailed exploration of social enterprise as a public provider. The alignment and themes of the clusters further indicate the application of, and role played by, social enterprise in social procurement. Collectively, they reveal the dominance of social enterprise in this dyadic relationship and a minor undertaking of research in social procurement.

This “sense-making” groundwork forms a foundational step in developing our understanding of procurements through social enterprises. Furthermore, a positioning and conceptualisation of social enterprise accredits their utility and applicability in delivering public benefits. In this way, the paper informs and supports scholarly and practice-based interest into social enterprises for the delivery of public services.

The paper presents the first bibliometric conceptualisation of social enterprise in relation to social procurement and offers detailed insights through the bibliometric clusters. Furthermore, the paper contributes to the underdeveloped social dimension of procurement and bridges the gap between two distinct fields of scholarship: public management and administration and social entrepreneurship.

Recognising that there is increasing urgency to equip graduates to become future leaders in delivering the sustainable development goals (SDGs), this study presents a critical analysis of a whole-institution approach to embedding education for sustainable development (ESD) in curricula. This study aims to explore the wider reach of adopting a similar approach within varied professional practices and institutional settings.

The approach is mixed-methods action research framed within a revised institutional strategy. The authors place this in the wider context of ESD in higher education.

Embedding ESD in curricula and recognition of its relevance across all disciplines were important to stakeholders. These outcomes translated into strategic commitments. Within the first year of the strategy, Carbon Literacy was embedded in almost 20% of courses and in progress in a further 25%; ESD was embedded in 42% of courses and in progress in a further 7%; and over 80% of students agreed with the statement “My course provides me with the opportunities to gain knowledge and skills relating to sustainable development”.

This work demonstrates effective measures that can be amplified across the sector, framed by two overarching principles that are effective regardless of context: demonstration that sustainability adds value to academic activities and consultation and co-creation to build a shared vision and support for change.

The primary aim of this study is to identify and analyze the key digital transformation areas and determine their impact on technological unemployment in the textile sector. In addition, this study explores whether digital transformation contributes to neo-Luddism or Robot Breaking.

The advent of digital transformation has raised significant concerns, particularly concerning technological unemployment. This study focuses on conducting an analytical hierarchical process (AHP) analysis to determine the impact of different disciplines within digital transformation on technological unemployment. The investigation specifically delves into the ongoing transition to Industry 4.0 within the textile industry. This study uses a mixed-method approach, consisting of a literature review, bibliometric analysis, eight expert phenomenological interviews, and AHP.

This study revealed that artificial intelligence, machine learning and deep learning are the most crucial disciplines that will affect the concept of neo-Luddism. The fact that technological unemployment in the textile sector is examined with AHP Analysis makes this study unique.

This study contributes to Industry 4.0 literature by examining the nexus of technological unemployment in textile manufacturing and the emergence of neo-Luddism.

Esthetic trend changes with the development of society and cultural differences. A minimizer bra designed to make breasts appear smaller is now popular with large-breasted women in China. To conform to the requirements of modern aesthetics in China, this paper aims to investigate vital features of breast appearance that influence people’s subjective evaluation of breast size and analyze how bra design parameters affect breast shape and make breasts appear smaller.

This study used 3D scanning technology and reverse engineering software to obtain objective breast measurements in detail. A subjective evaluation experiment was conducted to evaluate the overall performance of seven minimizer bras compared to a basic comparison bra. Around 20 design parameters of 8 sample bras were identified to make a further study about the correlation between bra design features and breast shaping effect. To gain a deeper understanding of how bras interact with breast tissue, this study presented heat maps of the breast surface to visualize the deformation of breast shape.

Nine breasts' characteristics, such as the distance between bust points, breast depth, outer breast curvature and slope, etc. have been determined to be highly correlated with the visual reduction effect of breasts. In addition, for the bras in this experiment, the high-performance bra for women with large breasts tends to have a wider side panel, a wider under band, higher gore and a stronger transverse rigidity of the bra cup. According to the observation of heat maps of the breast surface, soft full-figure bras provide a wider range of compression to the breasts and effectively flatten the breasts.

This paper first aimed at the need to shape the ideal breast appearance for large-breasted women and make a further study of several hot-selling minimizer bras in China. The suggestions given in this paper help lingerie manufacturers better understand how design features of bras can affect their shaping effect and improve the wearing effect of minimizer bras for large-breasted women.

This paper examines an identified but unexplored career gap evidenced at a mid-level classification in the academic career path for women in Australia. This career-stalling effect or holding pattern, is examined to determine underlying causes of career trajectory interruption.

Guided by the epistemological stance of standpoint theory, this exploratory abductive study employs a novel arts-based method, draw, write, reflect, to access experiences that may be difficult to convey verbally. The obtained drawings and reflections were thematically analysed.

Drawing on Bourdieu’s concept of illusio this article finds support for female academics’ bifurcated consciousness. Results demonstrate how opposing social role prescriptions result in the deliberate avoidance of work-life conflict, a nuanced lack of confidence in work tasks in combination with other, often competing responsibilities, and the uneven distribution of administrative duties known as “academic housework”, which combine to stall careers. Female academics feel pressure to prioritise their domestic role and eschew career progression.

Despite the small sample size, the findings provide rich career narratives and experiences of female academics in Australia providing additional impetus for increased gender equity efforts.

This study is the first to explore the previously unidentified holding pattern for female academics in Australia. Findings suggest there is a range of previously unexplored impediments resulting in a gendered stalling at a mid-level classification interrupting female academic career progression.

This paper reports on a project looking at consumer perceptions of terroir in the UK, using cheese as a stimulus for the data collection.

Data collection was based on a consumer survey using a discrete choice experiment which included a number of cues to, and stories about, terroir. Analysis of preferences produced three latent classes with varying attitudes towards terroir cues for cheese. There was also an open-ended question giving rise to a qualitative analysis of respondents understanding of the work “terroir”.

When faced with the terroir cues most used some positively to make their choices. A PDO label and stories about the production region and method and business structure all generally offered positive utility.

Terroir is a widely used term in the marketing of (especially) wine, particularly in Europe, offering a form of authenticity and has been very important in policies to sustain the economies of otherwise declining rural areas. It has been adopted by producers in the English-speaking world but is less widely recognised, by consumers. The significance of this study is that it is the first large-scale survey of British consumer perceptions around a key tool for rural businesses – terroir – and one of the first around a non-wine product, and it explores the stories which resonate most effectively with consumers.