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Sensor Review publishes the results of a major sensor survey.

Drawing upon Alfred Sohn-Rethel's work, we argue that, just as capitalism produces abstract labor, it coproduces both abstract mind and abstract life. Abstract mind is the split between mind and nature and between subject/observer and observed object that characterizes scientific epistemology. Abstract mind reflects an abstracted objectified world of nature as a means to be exploited. Biological life is rendered as abstract life by capitalist exploitation and by the reification and technologization of organisms by contemporary technoscience. What Alberto Toscano has called “the culture of abstraction” imposes market rationality onto nature and the living world, disrupting biotic communities and transforming organisms into what Finn Bowring calls “functional bio-machines.”

The call for a new paradigm in politics and governance has become a planetary imperative. Humanity is at a critical juncture; unless we mature as a species and become net-positive to nature the human experiment may (soon) end. We have become our own biggest threat. This chapter explores the foundations, as well as systemic barriers, for the shift to a new and life-centred paradigm in politics and governance. Offering a systemic exploration of the root causes of our sustainability crises and how to address this, based on the cosmology and evolutionary principles of complex living systems. Applying Living Systems Protocols from the EARTHwise Constitution for a Planetary Civilization, and its framework of five Future Archetypes, for developing our transformative capacities to address the systemic thrivability barriers of mechanistic systems and worldviews. With case-study examples of new paradigm tools, systems and technologies that enable a decentralization of governance and democratization of ownership. As such empowering the systemic conditions and maturation pathways for a thriving planetary civilization. The chapter completes with a brief practice for developing our future human capacities and inner consciousness shifts for a new paradigm in politics and governance.

The 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.

The 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.

This 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.

The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates.

While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship.

Human 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.

This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

This paper aims to identify the specific parameters in developing a framework to assess the structural vulnerability of hospital buildings in Sri Lanka against tsunami. Along with that, the adaptability and suitability of the existing global frameworks in the Sri Lankan context are to be assessed.

In this study, Papathoma tsunami vulnerability assessment (PTVA)-4 model was used as the base in developing the abovementioned framework. Its adaptability and suitability in assessing hospital buildings in the country were considered under the case studies conducted in six selected hospitals in the Southern coastal belt of Sri Lanka. Under these case studies, data collection was done using the Rapid Visual Screening method where assessments were carried out through visual observations. The collected data were analyzed according to the aforementioned model for its suitability in evaluating the structural vulnerability of hospitals in Sri Lanka, against tsunami hazard.

From these case studies, it was identified that the use of the PTVA-4 model alone was insufficient to assess the structural vulnerability of the hospital buildings against the tsunami. Therefore, the model must be further improved with more relevant assessing attributes related to hospitals, suitable for the Sri Lankan context.

This paper identifies the specific structural assessment parameters required in assessing hospitals in the coastal belt of Sri Lanka, considering tsunami as the main hazard condition.

Recently, socially and responsible investments (SRI) have constantly grown becoming a highly discussed issue. Therefore, the main purpose of this paper is to better understand if environmental social governance (ESG) criteria integration in investment strategies can support the transition of finance toward a more sustainable growth.

An explorative analysis based on a multiple case study has been conducted and addressed by a content analysis on the Key Investors Information Documents (KIIDs) that the sample companies published for 2020.

The achieved results demonstrated that the case companies differently integrated ESG into their SRI; thus, if some of them are quite near to a full integration, the others demonstrated less than a full commitment with ESG. This seems to be mainly due to the different approach that asset management companies (AMCs) and/or managers have adopted for integrating ESG criteria.

Even though the achieved results offered some interesting insights for asset managers, the explorative and qualitative nature of this study and the small sample investigated somewhat limits it.

AMCs, consultants and managers in developing and implementing their SRI strategy could be much more focused on the importance of ESG integration for the transition toward a more responsible and sustainable finance (micro-level) as well as a more sustainable development (macro-level).

The paper provides new insights into the essence of SRI strategies and their potential to contribute to sustainable development. Thus, it tries to shed new lights on the role that ESG can have to stimulate and support investment decisions and, in so doing, contributing to make finance grow more sustainable.

This article considers the possibilities of and barriers to socialising tourism after the coronavirus disease 2019 (COVID-19) pandemic. Such an approach allows us to transform tourism and thereby evolve it to be of wider benefit and less damaging to societies and ecologies than has been the case under the corporatised model of tourism.

This conceptual analysis draws on the theorisation of “tourism as a social force” and the new concept of “socialising tourism”. Using critical tourism approaches, it seeks to identify the dynamics that are evident in order to assess the possibilities for socialising tourism for social and ecological justice. It employs an Indigenous perspective that the past, present and future are interconnected in its consideration of tourism futures.

COVID-19 has fundamentally disrupted tourism, travel and affiliated industries. In dealing with the crisis, borders have been shut, lockdowns imposed and international tourism curtailed. The pandemic foregrounded the renewal of social bonds and social capacities as governments acted to prevent economic and social devastation. This disruption of normality has inspired some to envision radical transformations in tourism to address the injustices and unsustainability of tourism. Others remain sceptical of the likelihood of transformation. Indeed, phenomena such as vaccine privilege and vaccine tourism are indicators that transformations must be enabled. The authors look to New Zealand examples as hopeful indications of the ways in which tourism might be transformed for social and ecological justice.

This conceptualisation could guide the industry to better stakeholder relations and sustainability.

Socialising tourism offers a fruitful pathway to rethinking tourism through a reorientation of the social relations it fosters and thereby transforming its social impacts for the better.

This work engages with the novel concept of “socialising tourism”. In connecting this new theory to the older theory of “tourism as a social force”, this paper considers how COVID-19 has offered a possible transformative moment to enable more just and sustainable tourism futures.

The purpose of the study is to assess performance of local level planning policies that required new buildings to avoid a specified and rising proportion of projected greenhouse gases (GHGs) from their use; it is calculated based on the approved design and plans for the specific development and through the installation and operation of low and zero-carbon generating technologies (LZCGTs).

Data were extracted from a random sample of 911 new builds from 403 planning applications and related documents, across five Scottish local planning authorities (LPAs) who adopted GHG reduction policies. The data included GHG reduction, LZCGT installation and performance, use of plan designs to meet GHG reductions and exemptions from the GHG policies. Descriptive statistics using SPSS software, complimented by qualitative responses from questionnaires, helped to explain observed performance.

The policies performed poorly, at the level of delivering low-hanging fruits, with significant room for improvement. Design-led opportunities in the GHG policies were not actively pursued; most LZCGT installation was exempted from GHG policies and the policies were poor in targeting the relationship between building unit size, GHG emission and reductions.

The source documents, where the data came from, had varying quality and completeness and some LPAs are over-represented in the data. The study applied limited criteria to evaluate policy performance.

Areas for policymakers to further focus on when exploring how to enhance role and performance of LZCGT are highlighted, including practical suggestions.

One of the few studies assessing policy performance and distilling lessons, from early adopters of GHG policies at local level planning, offer performance benchmarks and raise points of concern for policymakers.

The rapid deterioration of the earth’s natural ecosystems are increasing the risk of human morbidity and mortality worldwide. Hydrometeorological hazards are concentrating contaminants from the damaged environment and exposing large vulnerable populations to life threating illnesses and death. This study performed a retrospective health risk assessment on two recent events where such impacts unfolded, namely, the 2015 south east Equatorial Asia smoke haze disaster and the 2016 Melbourne thunderstorm asthma epidemic. The purpose of this paper is to test if the characterisation of health risk warranted earlier and more effective risk reduction activities prior to the disasters occurring.

A retrospective health risk characterisation assessment was performed combing United Nations International Strategy for Disaster Risk Health Aspect in Disaster Risk Assessment (2017) framework with a thematic and targeted word literature review to identify the level of risk knowledge prior to each event. A risk characterisation matrix was then created to characterise the health risk of each hazard event.

The 2015 south east Equatorial Asia smoke haze disaster risk assessment was characterised as “extreme” health risk and the 2016 Melbourne thunderstorm asthma epidemic was characterised as “high” health risk.

Reaching the goals of the Sendai Framework require strategies and plans which urgently address the catastrophic level of mortality risk posed by exposure to environmental contaminants.

Innovative approaches and partnerships are necessary to mitigate the risk from the deteriorating health of the environment and natural ecosystems, along with disaster response initiatives that reduce exposure of vulnerable people on a large scale.

This paper aims to identify research approaches and issues in relation to the main paradigms of resilience: engineering resilience, ecological resilience and socio-ecological resilience. This paper provides a synthesis of the core elements of each resilience approach and their implications.

A critical thematic review was undertaken of the hospitality and tourism resilience literature.

Resilience is a contested boundary object with different understandings according to conceptual and disciplinary position. The dominant approach in hospitality and tourism studies is primarily informed by engineering resilience with the focus at the organizational level. The ontological and epistemological understanding of resilience and change concepts appears limited leading to a lack of appreciation of the multi-scaled nature of resilience and the importance of slow change.

The research has important implications for understanding the key elements of different approaches to resilience.

The research synthesis may help improve resilience strategy and policymaking, including indicator selection.

The research notes the relationship of resilience to sustainability, the potential for learning and decision-making practices.

In addition to thematic analysis, a model of the multi-scaled nature of resilience is provided and the key elements of the three main approaches with implications for theory and practice.