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The main purpose of this paper is to introduce the concept of global carbon budget (GCB) as a key concept that should be introduced as a reference when countries formulate their mitigation contributions in the context of the Paris Agreement and in all the monitoring, reporting and verification processes that must be implemented according to the decisions of the Paris Summit.

A method based on carbon budget accounting is used to analyze the intended nationally determined contributions (INDCs) submitted by the 15 countries that currently head the ranking of global emissions. Moreover, these INDCs are analyzed and compared with each other. Sometimes, inadequate methodologies and a diverse level of ambition in the formulated targets are observed.

It is found that the INDCs of those 15 countries alone imply the release into the atmosphere of 84 per cent of the GCB for the period 2011-2030, and 40 per cent of the GCB available until the end of the century.

This is the first time the INDCs of the top 15 emitters are analyzed. It is also the first analysis made using the GCB approach. This paper suggests methodological changes in the way that the future NDCs might be formulated.

The purpose of this research is to analyse the level of knowledge about the Sustainable Development Goals (SDGs) of pre-service teachers in Early Childhood and Primary School Education at the University of Valencia (Spain) and the origin of this knowledge over several academic years, as well as to compare it with that of students of the Degree in Environmental Sciences at the same university.

A questionnaire was designed, validated and administrated to 1,040 students of Degree in Early Childhood Education, Primary School Education and Environmental Science of the University of Valencia to analyse their knowledge of the SDGs and their evolution over three academic years (2019–20, 2020–21, 2021–22).

Statistical analysis shows that most of the participants are either unaware of the SDGs and their importance or have insufficient knowledge of the SDGs and their linkages.

The need to continue promoting teaching resources to favour the implementation of education for the SDG in initial teacher training is highlighted.

Pre-service teachers can become agents of change if they understand the magnitude and complexity of the socio-environmental crisis and get involved through their educational action in the required measures to advance in the construction of more sustainable societies.

This study aims to emphasize the necessary training and involvement of students of the Degree in Early Childhood Education, Primary School Education and Environmental Science at the University of Valencia to advance in the transition to Sustainability.

The purpose of this research is to highlight the imperative need for an internationally accepted standard for sustainability accounting reporting, not exclusive to the analyzed sector but across all industries.

This paper uses an enhanced analysis of existing empirical literature on accounting reporting for sustainability efforts in corporate practices. The study uses two statistical techniques: multiple linear regression analysis and structural equations modeling, focusing on a sample drawn from the Newsweek Green Rankings within the automobile industry. Specifically, the analysis is conducted on data spanning from 2014 to 2016, covering three years and comprises 25 corporations from the Global Fortune 500 list.

The empirical analysis reveals a significant gap in sustainable reporting practices, highlighting the challenges of nonstandardized managerial accounting across the globe. This research portrays key benefits including enhanced data accessibility and the adoption of sustainable practices across industries. Furthermore, assisting in academic research.

The study addresses challenges in researching sustainability constraints across various dimensions. The obtained empirical data could inform stakeholders, including accounting setters and managers in the automobile industry, about the pressing need to set uniform sustainability constraints comprehensively and to implement global reporting standards to foster transparency and accountability.

The sustainability accounting setters, such as Sustainability Accounting Standards Board and International Financial Reporting Standards Foundation, face the challenge of adopting globally accepted accounting standards for sustainability reporting. The statistical evidence correlates sustainable variables with three profitability margins (earnings before interest and taxes, earnings before interest taxes, depreciation and amortization and pretax), providing empirical proof of the degree of correlation among them.

This paper aims to collaborate with the Meditari Accountancy Research Journal in bridging the gap in international standards for sustainability accounting reporting. It emphasizes the global significance of achieving a standardized approach to reporting for sustainability and its potential positive impact on corporations, governments, academic research teams and society.

Diverse societal stakeholders have advocated for the implementation of a more sustainable world. Currently, there is no international agreement on how to report for sustainability efforts. This paper evidences this gap, which if persistent would not allow for an accurate evaluation of progress and fulfillment of goals, causing a subpar performance without standard measures.

The aim of this paper is to explore the types of social networks and relationships that PhD candidates identify as important in a successful PhD journey.

We use an under-utilised yet rich data source: PhD thesis acknowledgements. The paper employs a sample of 79 PhD acknowledgements drawn from diverse disciplines across Australian universities to illustrate the types of social support provided, who and what is acknowledged as providing support and the intersections between the types and providers of support.

Key findings of the paper are that three types of support are evident – emotional, academic and instrumental – and that families, colleagues and supervisors, as well as others, are acknowledged for providing all three forms of support. Further, acknowledgements give insights into students’ personal and professional development and identification as researchers.

This research helps higher degree research recognise the breadth of relationships in the PhD process to make provisions that encourage such network building. It delineates the meaning and value of social support in successful doctoral candidature. So far, little empirical research has outlined the types of support valued by students.

The study confirms the critical place of candidates’ networks in the PhD journey, broadens the view of what constitutes support and identifies the range of individuals involved in the process. It identifies potential in acknowledgements as a source of evidence of social support and researcher development in the PhD experience.