Cultural and heritage tourism shows tremendous potential in developing countries and regions where traditional economic activities are no longer sustainable. Sharing and preserving cultural heritage in tourism is challenging while advocating economic benefits. An integrated approach to examine...

Enterprises that seek for sustainable development should align economic interests with environmental and social requirements. It is not enough to take into account just these basics components. Technology plays a significant role in company activity. The aim of this article is to highlight the...

In this essay, we connect the United Nations' Sustainable Development Goals (SDGs)-an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030-to firm-level sustainability and Environmental, Social, and Governance...

Adopting an International Sustainability Standard (ISS) helps firms improve their sustainability performance. It also acts as a credible market “signal” that legitimizes firms’ latent sustainability practices while improving their market value. But how do these signals function when firms...

Tourism is a major driver of economic development for many resource-based economies, especially those with unique resources and/or location advantages. A variety of factors impact the successful development of the tourist industry. Consumers are faced with increasingly competitive choices from...

By adopting a political economy perspective to accounting, this paper provides an overall post-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental goal of sustainable development. The paper questions the...

While green purchasing policies have the potential to significantly reduce carbon impacts across the globe, most U.S. cities have either struggled to implement them or do not have one at all. Consequently, these policies have not reached their potential to help local governments mitigate their...

The study is against the background that sustainable developmental practices usually involve financial outflows and hence, may be an unattractive investment to managers. Managers are likely to want to reduce expenses as much as possible to improve profit and this may be at the detriment of the...

Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While companies are increasingly...