One major development in the upsurge of accounting interest in environmental issues has been a quantum leap in the recognition of the extent of the crucial role that economics plays in constituting accounting thought and practice. “Conventional” economics and its contribution to the...

The “social” component of economics comprises environmental concerns, employment needs, developmental musts and any agenda that results from differences in economic systems. Why is there so little in common between problems raised in the textbooks and the tools and objectives emerging from...

The character of environmental welfare economics is addressed and the idea of “nature‐sparing” technology is examined; if the conservation of nature is to work then this kind of technology should replace nature‐affecting technologies. A theory to effect this is formulated and an...

Tropical deforestation continues at a very alarming rate. Certain forms of deforestation are economically desirable, but economic criteria alone are not sufficient for deciding whether a deforestation project is desirable. Previous studies on deforestation mechanisms are grouped into four...

Institutional development (ID) can be an elusive concept when attempts to analyse it are made. The notion of sustainability is even more intangible, save for the fact that the results of any ID should be able to continue after the external or technical assistance is withdrawn. Attempts to define...

Currently, many businesses are implementing a proactive, strategic tool known as an environmental management system (EMS) to gain a competitive advantage. Companies can no longer simply use compliance plans to deal with environmental concerns; consumer demands for greener products and services,...

Organizations face formidable obstacles to the institutionalization of environmental management programmes. Longitudinal studies show that companies face two major types of barriers to change: industry‐specific barriers, which affect all organizations in a line of business; and organizational...

Purpose – The purpose of this paper is to sets out to highlight the role and evolution of corporate social responsibility (CSR) in Africa's extractive industry. Through the discussion and analysis of the history of CSR in Africa, best and worst practices in the industry, corporate objectives...

Purpose – The purpose of this paper is to analyse the cross-fertilization between environmental concerns and trade law, through an analysis of their primary texts and case law, and seek to what extent the concept of sustainable development is, or can be, embodied in such field of law. The...