Scholarly Articles

The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016.

In a broad sense, a conceptual framework can be seen as a structured theory of accounting.

In recent years, sustainability reporting has increasingly become common practice by large corporations.

In The Serengeti Rules: The quest to discover how life works and why it matters, Sean B.

Organizations around the world have become increasingly concerned about managing for sustainability, yet undergraduate education about sustainability often presents the challenge of dealing with

A consistent finding in sustainability research is that women are eco-friendlier than men, a gap usually ascribed to differences in socialization.

There has been a steady decline in coffee production and general farming activity in Amadeo, Cavite—farmers lament that their soil is acidic, causing a significant drop in coffee yields, while co

Organizations report challenges in implementing continuous improvement or operational excellence initiatives as they strive for sustainability, yet few have considered the impact that social barr

Responding to Pope Francis’s appeals in Laudato si’ and to societal pressures, multinational enterprises (MNEs; Dunning, 1977) are increasingly searching for ways to structure demands for corpora

Our species faces the greatest challenge it has ever faced: how to transform the currently dominant global producing-distributingconsuming system from one that is destroying the planet’s capacity

Mankind faces the challenge of transforming the existing global production, distribution, and consumption system into one that is more just and sustainable and which the Earth’s resources can sup

To make real progress on what can only be classified as environmental emergencies, we need a wide base of public consensus for action given that public motivation and involvement is a prerequisit

This study focuses on the CEO-asserted critical need for sustainability in corporate strategy and MBA student perceptions of the extent to which their respective programs prepare them to handle s

Faith-based organizations (FBOs) have long played a role in international development and are increasingly involved in sustainability initiatives.

Inspired by Pope Francis’s call for a new journey that instills the importance of conservation and care for the environment, we propose a practical model that mathematically incorporates sustaina

The articles also share at least one other theme: the observation that too few people are influencing the fate of the earth.

This study analyzes sustainability concepts through the lens of Roman Catholic Social Teaching (CST) with a special emphasis on Laudato Si’.

The world is facing significant threats from inequality and climate change, both of which are potential sources of societal and civilizational instability.

In 2015, Pope Francis released his second papal encyclical, Laudato Si’: On Care for Our Common Home (Francis, 2015), the central idea of which is the Holy Father’s concern for the future of our

This article seeks to reflect upon Laudato Si’, the papal encyclical on ecology and sustainable development, and uncover its apparent philosophical and practical approach to the environment.