Abstract
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Vahid Mohamad Taghvaee, Abbas Assari Arani, Mehrab Nodehi, Jalil Khodaparast Shirazi, Lotfali Agheli, Haji Mohammad Neshat Ghojogh, Nafiseh Salehnia, Amir Mirzaee, Saeed Taheri, Raziyeh Mohammadi Saber, Hady Faramarzi, Reza Alvandi and Hosein Ahmadi Rahbarian
This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public…
Abstract
Purpose
This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public policy.
Design/methodology/approach
It ranks the SDGs not only in Iran but also in the region and the world to reveal the synergetic effects.
Findings
Based on the results, subaltern-populace generally suffers from the hegemonic domination of ruling elite-bourgeois, lack of strong institutions, heterogeneous policy networks and lack of advocacy role of non-governmental organizations, due to no transparency, issues in law or no rule of law, no stringent regulation, rent, suppression and Mafia, all leading to corruption and injustice.
Practical implications
To stop the loop of corruption-injustice, Iran should homogenize the structure of the policy network. Furthermore, the failed SDGs of the three-geographic analysis are the same in a character; all of them propose SDG 3, good health and well-being as a serious failed goal.
Social implications
In this regard, strong evidence is the pandemic Coronavirus, COVID 19 since 2019, due to its highly-disastrous consequences in early 2020 where the public policymakers could not adopt policies promptly in the glob, particularly in Iran.
Originality/value
In Iran, in addition to this, the malfunction of health is rooted in “subjective well-being” and “traffic deaths,” respectively. Concerning the transportations system in Iran, it is underscored that it is damaging the sustainable development from all the three pillars of sustainable development including, economic, social and environmental.
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Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to…
Abstract
Purpose
The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction.
Design/methodology/approach
The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction.
Findings
Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct.
Research limitations/implications
The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper.
Practical implications
An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies.
Social implications
The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact.
Originality/value
This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros.
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There is a noticeable dearth of literature offering Marxist perspectives and analyses on the Bangsamoro struggles for self-determination, ethnic and religious identities and…
Abstract
Purpose
There is a noticeable dearth of literature offering Marxist perspectives and analyses on the Bangsamoro struggles for self-determination, ethnic and religious identities and social justice. A reason for this may lie in the general derision of bourgeois academics and conventional commentators on the supposed paucity of Marxist theories on nationalism, ethnicity and religion. This may have influenced, ironically, Filipino Marxist thinkers into being indifferent to this research topic. Far from the truth, however, that Marxism is essentially an economic determinist social conflict theory, its historical materialism offers a rich treasury of analyses and perspectives on nationalism, self-determination, religion and ethnic identity within the context of class struggles as the acme of the theory of scientific socialism. The paper, therefore, offers a scientific analysis of the Bangsamoro Question from a Marxist standpoint beyond the perspectives of psychologism, naturalism and ethno-racialism, which are usually deployed by traditional and uninformed commentators in analyzing ethnicity questions and quests for separatism.
Design/methodology/approach
The paper employs the historical and class analysis of the dynamics, relationships and struggles of classes in the history of the Bangsamoro struggles against colonialism and the subsequent postcolonial regimes up to the present time.
Findings
As a scientific paradigm, historical materialism presents itself as a general scientific social conflict theory. Using this framework through historical and class analyses, the paper proves the improbability of the Moros’ quest for separatism or genuine autonomy at this historical point. It, therefore, asserts the linking of the Moro struggles to the more immense struggles of the Filipinos for national and social liberation from imperialism.
Research limitations/implications
The paper is limited to the historical and class analyses of classes’ dynamics and struggles. It is, therefore, far from an exhaustive analysis of the Moro struggles using different non-Marxist social conflict theories.
Practical implications
The research can be considered a practical guide in analyzing and predicting the trajectories of the Moro struggles in Mindanao and Sulu.
Social implications
The work addresses the question from radical and Marxist premises.
Originality/value
This is a highly original and valuable work from the point of view of Marxist social conflict theory.
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Christopher Amoah and Jeanne Smith
This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient…
Abstract
Purpose
This study aims to examine the challenges for green retrofitting implementation in existing residential buildings to lower the running cost and achieve a better energy-efficient system.
Design/methodology/approach
This study adopted a qualitative approach by interviewing conveniently selected 16 construction professionals, made up of architects, quantity surveyors and engineers. Data received were analysed using the content analysis method.
Findings
The findings revealed that the main barriers to incorporating green retrofitting in the existing residential buildings as the nature of the existing structures, limited knowledge, not being a priority and high costs involved in the process. Moreover, other factors influencing property developers’ decision to apply energy-efficient principles in a residential home include cost (initial capital and maintenance), level of knowledge, nature of the climate in the area, local legislation, more independence and increasing the property’s market value and environmental aspect.
Research limitations/implications
This study is limited to South Africa; thus, the literature available was limited.
Practical implications
People’s perceptions, either wrong or correct, affect their ability to make an informed decision to adopt green retrofitting principles, thereby denying them the opportunity to reap the associated benefits. Therefore, there is an urgent need for the construction industry stakeholders and government to increase educational opportunities for property owners on the importance of green retrofitting.
Originality/value
This study provides the occupants with the possible barriers and problem areas with implementing these principles. They will thus make an informed decision when implementing sustainable design methods.