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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 objective of this study is to propose a model for the implementation of a technological platform for participants to develop solutions to problems related to the Fourth Industrial Revolution (4IR) megatrends, and taking advantage of artificial intelligence (AI) to develop their complex thinking through co-creation work.

The development of the model is based on a combination of participatory action research and user-centered design (UCD) methodologies, seeking to ensure that the platform is user-oriented and based on the experiences of the authors. The model itself is structured around the active and transformational learning (ATL) framework.

This study highlights the importance of addressing 4IR megatrends in education to prepare students for a technology-driven world. The proposed model, based on ATL and supported by AI, integrates essential competencies for tackling challenges and generating innovative solutions. The integration of AI into the platform fosters personalized learning, collaboration and reflection and enhances creativity by offering new insights and tools, whereas UCD ensures alignment with user needs and expectations.

This research presents an innovative educational model that combines ATL with AI to foster complex thinking and co-creation of solutions to problems related to 4IR megatrends. Integrating ATL ensures engagement with real-world problems and critical thinking while AI provides personalized content, tutoring, data analysis and creative support. The collaborative platform encourages diverse perspectives and collective intelligence, benefiting other researchers to better conceive learner-centered platforms promoting 21st-century skills and co-creation.

This study explored whether women could “have it all,” both at home and in the workplace. Using neoliberal feminism, mental load theory and intergenerational perspective as theoretical frameworks, this study explored how neoliberal ideologies which emphasized individual agency, economic empowerment and self-responsibility interact with persistent gendered expectations/norms to influence women’s experiences in navigating familial commitments and career aspirations.

Around 140 (N = 140) women living in Australia were recruited to participate in a qualitative, open-ended questionnaire that aimed to explore their: (1) perceptions and (2) expectations about (a) how gender roles evolved for them from youth to adulthood in various contexts, (b) how their family structures and dynamics, such as attitudes toward marriage, caregiving and/or household responsibilities, have changed and (c) what has/have influenced their career aspirations and family choices.

Results revealed a trend of women who worked hard at home and professionally. Unlike women who in the past lived more traditional lives, women in our cohort focused on their career as an important part of their identity and self-fulfillment. However, many women did report heightened mental load, stress and a lack of physical exercise in their daily lives.

This study revealed complex interplay between societal norms, intergenerational influences and the cognitive burdens associated with managing multiple roles. By examining these dynamics and using an integrated theoretical framework, the article aimed to holistically explain the challenges women in Australia encounter as they try to balance familial obligations with career ambitions within changing socioeconomic contexts.