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This paper reports the final results of a development project conducted on nitrogen‐based atmospheres in order to improve the firing of copper thick films. Having shown that improvements in copper thick film performance can be obtained under production conditions by the control and regulation of oxygen additions during the first stages of firing, the authors studied the effects on copper thick film systems of other gaseous oxidisers (CO2, N2O, H2O) injected into the nitrogen furnace atmosphere either throughout the entire furnace or into its burnout zone only. SEM examinations of the microstructures of copper films, correlated with properties such as adhesion, solderability and resistivity, allow ideal firing atmosphere conditions for copper thick film manufacturing to be determined: it is necessary to restrict atmosphere doping to the burnout zone; oxygen and water vapour are the most effective gaseous dopants. Some specific equipments have been developed for controlling the injection of these dopants into the furnace atmosphere.

This paper reports the results of development work conducted on nitrogen‐based atmospheres in order to improve the firing of copper thick film systems through continuous furnaces. The proposed solution is particularly suitable for industrial production conditions since it allows variations of the material quantity processed per unit time, resulting not only in an improvement in quality but also in productivity. Such improvements have been achieved by using a new gas distribution system which provides both zone control and regulation of oxygen additions in the nitrogen furnace atmosphere. An efficient set‐up of this system has become possible thanks to precise control of the oxygen profile in relation to the temperature cycle, taking into account various inks' characterisation, and owing to an extensive study of the effects of oxygen additions on copper thick film properties. The solution was tested in a muffle‐lined belt furnace with several commercial dielectric and copper inks, and for increasing oxygen additions into the furnace preheat zone. Different sample patterns were designed to test both monolayer and multilayer systems. The test programme includes measurements of resistivity, bondability, solderability, dielectric breakdown voltage and adhesion of copper films on alumina and on dielectric layers before and after ageing. Ink characterisation by thermogravimetry and by several gas analyses has confirmed that the organic vehicle removal mechanism under nitrogen atmospheres doped with oxygen is a burnout. Indeed, significant oxygen consumption occurs within the temperature range of the removal, as a function of the amount of ink processed. Oxygen additions in the furnace burnout zone greatly improve both the dielectric breakdown voltage and the adhesion of copper on alumina and on dielectric (especially after ageing), while sheet resistivity, wire bondability and soft solderability are not altered below a defined O2 level. It is therefore possible to determine an optimum oxygen addition range for which the thick films fired under such conditions will have the best characteristics. This optimum oxygen window is achieved thanks to a new regulation system which operates whenever variations occur in the quantity of paste processed.

To analyze more deeply and in a systemic perspective food system outcomes, and the contribution that small farming can give to the achievement of those outcomes, a detailed analysis of food systems is required, which highlights its components, activities and dynamics. Thus, this chapter deepens the analysis of the food system. We first reflect on the complexity of the concept of food system, discussing the abundance of different conceptualizations proposed in the scientific and political debate on the base of different disciplines and perspectives. Then, a comprehensive representation is shown, which is then unpacked. The food system actors, assets and functions are explored, with an eye on power relations among actors and on the main drivers of change. Governance (that also includes actors external to the food systems) is called ‘reflexive’, as long as it characterizes a system that is able to reflect upon the conditions and the forms of its own functioning, to detect and analyze threats and to change accordingly, with the involvement of actors external to the food systems. This analysis, which represents the focus of this section, provides the base for the description of the food system vulnerability developed in Chapter 4. Drivers of change and governance emerge as key categories to consider.

This paper aims to focus on the interface between a society in transition and the role, practices and culture of businesses herein, a topic that has scarcely been researched so far. Grand challenges such as energy scarcity and resource depletion will have substantial impacts on the functioning of contemporary business models. Companies, however, still largely focus on efficiency strategies leading to sub-optimal solutions rather than radically changing their business model.

It describes a project that has been run for a social enterprise in which a transition management approach was used to discover their new future role and explore new business concepts that function within the boundaries of significantly different material management principles.

The authors discuss how this case study can contribute to the limited developed empirical research on how businesses can be more proactive in changing the way societal systems operate, and whether the approach can be relevant for transfer to the wider business community.

It offers a practical approach for businesses to innovate their business model while taking into regard sustainability issues.

The paper combines the transition management framework with business model innovation.

The purpose of this paper is to present advances towards a social intrapreneurship department within energy corporations. By drawing on the literature on social intrapreneurship and stakeholder theory, this paper provides a conceptual proposal for an organisational structure. This paper builds on the notion of bridging and boundary organisations, to suggest an organisational innovative structure as a social intrapreneurship endeavour focussing on the increasing salience of weak stakeholders in energy corporations from the energy justice approach.

This paper draws on the literatures on social intrapreneurship and stakeholder theory, to provide arguments and an organisational proposal to alleviate energy poverty in energy corporations.

The results are presented in a conceptual process model for the development of Social Energy Department units within large energy companies, illustrating their embeddedness in both societal and company-level processes to facilitate social intrapreneurship initiatives that would alleviate energy poverty in the just transition.

The paper promises novel insights at the nexus of social enterprise and organisational change. The practical applicability is particularly promising, as it focusses on integrating novel units in energy companies and stimulates further research on models of social intrapreneurship to tackle energy poverty.

The paper offers both practical and theoretical contributions to the stakeholder theory field with insights from social intrapreneurship and organisational stakeholder theory in the context of a specific social problem – energy poverty, energy justice and the just energy transition.

The purpose of this paper is first, to investigate empirically the plurality of understanding surrounding sustainability held by those working in the business sector, and second, to consider the likelihood of a dialogic accounting that would account for the plurality of perspectives identified.

The subjects of this study are those people actively working to incorporate sustainability within New Zealand business, both business people and their sustainability advisors. Participant’s subjective understanding is investigated using Q methodology, a method used widely by social science researchers to investigate typical views on a particular topic, from an analysis of the order in which participants individually sort a sample of stimuli. In this study, the stimuli were opinion statements.

Five typical understandings of sustainable development were identified, including understandings more usually attributed to business antagonists than business. Conflicts between environment and development are acknowledged by most participants. However, an agonistic debate that will create spaces, practices, and institutions through which marginalised understandings of sustainable development might be addressed and contested, is yet to be established and will not be easy.

The paper contributes to the few empirical investigations of the plurality of understandings of sustainability held by those people working to incorporate sustainability within business. It is further distinguished by the authors attempt to describe divergent beliefs and values, absent from their immediate business context, and absent from any academic priming. The paper also provides an illustrative example of the application of Q methodology, a method not commonly used in accounting research.

A new proprietary nitrogen‐based atmosphere control system (Alix 1) has been developed by L'Air Liquide, allowing control and regulation of the oxygen partial pressure in the burnout zone of a copper thick‐film firing furnace. The results of a collaboration programme whose objective was to test this system in industrial production conditions at Power Compact are presented. Use of this new system enables improvement of the adhesion results reached by this company in their copper thick‐film hybrid production and ensures a constant level of performance.

After the financial crisis of 2007–2008, the financial service industry realized that the world’s worst financial catastrophe had been caused by an age of easy money and lax monitoring. This realization led to pressure on regulators to overhaul the financial system during the Great Depression. Banks were required to make sure they implemented a variety of endogenous risk-minimization mechanisms and assume accountability for verifying the stability of the financial scheme. Innovative financial technology (FinTech) solutions arose in this more regulated environment to address – or, as one would argue, avoid – risks that arose during the financial crisis. The goal of this chapter is to examine the possible challenges and opportunities of incorporating FinTech into Islamic finance. Four services are provided by Islamic FinTech: finance, payments, advisory, and compliance. The traditional financial system is being recolonized by Islamic FinTech. FinTech adoption in Islamic finance could lead to greater financial inclusion, the solution to emergencies like COVID-19, and the achievement of Sustainable Development Goals (SDGs) for a sustainable national economy. However, there could be obstacles associated with this acceptance in the form of risk, investment, and regulatory issues. In order for FinTech companies to be innovative and address social issues that conventional financial institutions fail to address, authorities must provide a market whereby these companies can thrive without having to be acquired by major banks or focus their innovation solely on meeting the demands of these banks. Furthermore, they need to be explicit about the regulations' applicability to FinTech companies, especially with regard to how to strike a balance between being a technology company and a financial institution.

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability Journal published in 1997 towards the innovation through a personal reflection developed from the perceived need to move academics and practitioners into the same space on environmental improvement by organisations. In addition, the paper will offer future directions for environmental performance accountability research, including the potential for tools such as integrated reporting, the need for theoretical pragmatism and importance of a transdisciplinary approach to research.

The diegetic method used for this article allowed for the provision of a narrative about actions, characters and events of interest to an audience. This method facilitated the intersection between the biographical and the historical content and context, and a hypodiegesis provided the ability for an embedded story within the larger history. The approach allowed for a hypodiegetic as the story within the story of developing the relationships between academic accountants and practitioners.

Contained in the special issue is a set of articles marking the extremes of academic and practitioner perspectives on what is broadly termed environmental performance and accountability. Review of the content of the special issue reveals that the bias is towards academic rather than practitioner appreciation. Review of the context providing the setting for the special issue shows the need for publishers to engage in the social media mechanisms needed to commence dialogue and convey the messages of academics to practitioners.

Subjective assessment is overtly recognized rather than subsumed in the research methods adopted.

The embedding of articles in special issues within a broader communications portfolio for practitioner understanding is suggested.

The nature of the personal reflection means that thoughts recorded are novel and unique.