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This paper outlines the development of the principle of materiality in the European accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive (2014/95/EU) and on to the proposals for a Corporate Sustainability Reporting (CSR) Directive (2021/0104 (COD)). The authors highlight how the requirements for corporate reporting in terms of sustainability matters have changed, underlining the main issues that require further attention by practitioners, researchers and legislators.

This paper is based upon a historic analysis of European Union (EU) regulations in the field of non-financial and sustainability reporting and how these have changed over time. A conceptual comparison of different reporting concepts is presented, and changes in their relevance to the EU accounting framework are discussed as part of the historic analysis. Implications from corporate practice are derived from previous empirical findings from the EU Commission's consultations.

The proposed change from non-financial to sustainability reporting within the EU affects more than simply the terminology used. It implies that a different understanding is needed of both the purposes of company reporting on sustainability matters and the aims of carrying out such reporting. This change was driven by the need and desire to appropriately interpret the principle of materiality set forth in the NFI Directive. However, the recent redefinition in the shift within the EU Commission's proposals presents considerable challenges–and costs–in practice.

Future research on the conceptualization and operationalization of ecological and social materiality, as well as on the use of this information by different stakeholder groups, is necessary in order to (a) help companies that are applying the reporting requirements in practice, (b) support the increased harmonization of the reports published by these companies and (c) fully assess the costs and benefits associated with the increase in reporting requirements for these companies.

Companies have to establish relevant reporting processes, systems and formats to fulfil the increasing number of reporting requirements.

This paper outlines the historic development of the principle of materiality regarding mandatory non-financial or sustainability reporting within the EU. It outlines a shift in rationales and political priorities as well as in implications for European companies that need to fulfil the reporting requirements. In consequence, it describes appropriate interpretations of this principle of materiality under current and upcoming legislation, enabling users to apply this principle more effectively.

The purpose of this paper is to assess the logistics performance of national trade corridors in Myanmar based on a theoretical portrayal of multimodal transport in logistics chains combined with the real-time operation of such chains. A cost-time-distance model was used as the core theoretical framework for the discussion. Empirical data related to cost, time and distance was obtained to evaluate national trade corridors in Myanmar. The study explored the performance of trade corridor in the pulses and beans sector from the largest sown and harvest areas to the main seaports in Myanmar. The pulses and beans sector was selected because the country is the 2^nd highest exporter in the world and would benefit from improved access to its national seaports. Under the cost-time-distance model used, it was observed that physical infrastructure, institutional environment as well as limited capability of local providers hindered the overall performance of the trade corridors under study.

Agriculture commodity price forecasts have long been important for a variety of market players. The study we conducted aims to address this difficulty by examining the weekly wholesale price index of green grams in the Chinese market. The index covers a ten-year period, from January 1, 2010, to January 3, 2020, and has significant economic implications.

In order to address the nonlinear patterns present in the price time series, we investigate the nonlinear auto-regressive neural network as the forecast model. This modeling technique is able to combine a variety of basic nonlinear functions to approximate more complex nonlinear characteristics. Specifically, we examine prediction performance that corresponds to several configurations across data splitting ratios, hidden neuron and delay counts, and model estimation approaches.

Our model turns out to be rather simple and yields forecasts with good stability and accuracy. Relative root mean square errors throughout training, validation and testing are specifically 4.34, 4.71 and 3.98%, respectively. The results of benchmark research show that the neural network produces statistically considerably better performance when compared to other machine learning models and classic time-series econometric methods.

Utilizing our findings as independent technical price forecasts would be one use. Alternatively, policy research and fresh insights into price patterns might be achieved by combining them with other (basic) prediction outputs.

Academic interest in role changes of management accountants (MAs) has increased during the past two decades. Role changes imply identity reconstructions as they do not only require an external legitimacy, but professionals have to internalize a new role script. Thus, this paper aims to contribute to a comprehensive understanding of the ongoing changes concerning MAs by providing an identity perspective.

This paper systematically reviews the literature on the changing role of MAs from an identity perspective, based on a conclusive sample of 64 articles.

This review identified several external factors such as professional associations and educational institutions as well as organizational and individual factors that impact MAs’ identity and act as change drivers. MAs’ identity is linked with their image in the public and within the organization and is challenged by increasing demands, conflicting expectations and technological progress. Hence, the literature sample illustrates a fragmented and contradictory picture regarding the changes of MAs’ identities and roles and displays that the idea of a simple movement from one identity to another is misleading. Furthermore, the identity perspective offers new issues for management accounting research, practice and education such as nested identity, multiple or desired identities.

To the best of the authors’ knowledge, this study is the first to review the literature of MAs’ changing identities and roles from an identity perspective. This perspective enables a novel focus on internal views, perceptions and internalized meanings of MAs connected with their role instead of exclusively debating changed external behavior expectations.

The geographical range of agricultural crops is shifting because of climate change. Reducing the potential negative impact of this shift requires efficient crop switching at farm level. Yet there are scant studies that examine how crop switching is currently taking place and what factors facilitate the process. Even these few existing studies often based their analysis on inadequately established causal link between climate change and switching decisions. This study aims to identify the specific switching decisions that are primarily motivated by climate change, and their determinants.

The study used a household survey on 190 households in Semien Shewa Zone in Ethiopia. Subjective rating of farmers was used to identify the relative importance of climate change in motivating the different types of switching decisions. A logit model is used to identify determinants of crop switching decisions primarily motivated by climate change.

Farmers in the study area are currently abandoning certain crops as a response to climate change. The adoption of new crops is, however, mainly attributed to price changes. Most farmers who abandoned at least one crop adopted mung bean mainly due to its price advantages. As expected, crop switching as an adaptation strategy is more prevalent particularly in drier and hotter agroecologies. The logit model showed that crop switching is strongly correlated with land size and agroecology.

This paper provides an in-depth examination of crop switching as an adaptation strategy to climate change. Crop switching is an adaptation strategy that is expected to substantially reduce the damage from climate change in agriculture. The findings are particularly relevant for adaptation planning in the context of smallholder agriculture.

Ethics is fundamentally a science of social and collective responsibility. Ethics concerns human behavior as responsible or accountable. Because of the nature of social interaction, certain members of the society will bear greater authority, and hence, greater individual and social responsibility than others. In our world, personal responsibility and social responsibility are hardly separable. Personal responsibility becomes responsibility for the world because the person and the world are inseparable. In this chapter, we use the term responsibility from a legal, ethical, moral, and spiritual (LEMS) standpoint as some promise, commitment, obligation, sanctioned by self, morals, law, or society, to do good, and if harm results, to repair harm done on another. Hence, responsibility from a moral perspective is trustworthiness and dependability of the agent in some enterprise. Its inverse is exoneration – the extent to which one is excused from commitment and repairing the harm done to others by one’s actions. We apply the theories and constructs of executive responsibility to two contemporary cases: (1) India’s Super Rich in 2014 and (2) the Fall and Rise of Starbucks. After exploring the basic notion of responsibility, we present a discussion on the nature and obligation of corporate responsibility into three parts: Part I: Classical Understanding and Discussion on Corporate Responsibility; Part II: Contemporary Understanding and Discussion on Corporate Responsibility, and Part III: A synthesis of classical and contemporary views of responsibility and their applications to corporate executive responsibility.

Although numerous women have contributed essays and research on servant-leadership there is still a considerable gap in literature addressing feminist perspectives and issues of gender in servant-leadership. This theoretical paper attempts to fill that gap by presenting a discussion of servant-leadership that is informed through feminist scholarship. The intent is to build a theoretical foundation for conceiving servant-leadership as a gender-integrative approach to leadership. A further purpose is to propose gender-integrative discernment in leadership education programs and suggest using servant-leadership as a framework for discussing gender in leadership and organizations. Examples of implications for leadership education programs are discussed in terms of outcomes and assessment. Suggestions for course content are made.

Against a milieu of fragmented research that documents indigenous practices related to food security, and the heterogeneous settings from which the studies have been conducted, this study aims to synthesize the evidence of indigenous knowledge-food security nexus to strengthen the call for the revitalization of indigenous knowledge (IK) as part of the mechanisms to manage food security challenges being aggravated by climate change.

Drawing on insights from sub-Saharan Africa (SSA), this study reviews 122 articles accessed from the Web of Science and Scopus databases, which covered indigenous methods used for producing, gathering, processing, preserving and storing diverse food sources that indigenous people deploy in securing their food systems.

The surge in attention to focus on IK-food security nexus tends to be influenced by the growing acknowledgement of climate change impacts on food systems. Essentially, the IK-based practices adopted address all the four food security pillars that are specified by the Food and Agricultural Organization (FAO) as availability, accessibility, utilization and stability. The main motivation behind the continued use of IK-based ways relates largely to the interest to be food secure against climatic shocks and partly to the desire to maintain people’s food cultures and food sovereignty.

This study deploys the food security pillars provided by the FAO (2012) to demonstrate that IK-based ways of food management are capable of addressing all the four food security dimensions, a critical observation toward revitalizing IK in managing growing food security challenges that are intensified by climate change in SSA.