This paper explores the notion of “capacity building” from the standpoint of the technological expertise needed for sustainable development policy analysis and execution. It argues that this definition is probably at the root of the concept since it captures the fundamental creativity of an...

Purpose The purpose of this paper is to review family businesses as a subset of sustainable entrepreneurship. It is intended that another avenue of scholarship for the growing interest in family businesses and their continuity across generations will be outlined. Design/methodology/approach...

Purpose – The purpose of this paper is to introduce a long‐time report evaluation project of the Institute for Ecological Economy Research (IÖW) and the business network “future – verantwortung unternehmen ”. Design/methodology/approach – On a regular basis, the...

Purpose – Is the natural environment a stakeholder of the firm? And is there a business case for achieving sustainability? The purpose of this paper is to trace a tripartite relationship, involving environmental disclosure, environmental performance, and financial performance of...

Purpose – The purpose of this paper is to draw out the accounting implications of the National Greenhouse and Energy Reporting (NGER) Act in Australia. Design/methodology/approach – An analytical approach is undertaken to ascertain the (accounting) practice and research implications of the...