Impact measurement and the concept of materiality—new requirements and approaches for materiality assessments

Research related to entrepreneurial strategy variables, financial and non-financial performance, social capital and supply chain management in SMEs has not been widely carried out in Indonesia. The purpose of this study is to analyze the relationship between entrepreneurial strategy on financial and non-financial performance, social capital on financial and non-financial performance and sustainable supply chain management on financial and non-financial performance in SMES. The research method is quantitative with the online survey method. The data collection method is by distributing online questionnaires to 690 SMEs owners in Indonesia determined by simple random sampling. The questionnaire is designed using a Likert scale of 7. Data processing used structural equation modeling with SmartPLS 3.0 software tools. The results of data processing show that entrepreneurship strategy (ES) had a positive and significant effect on sustainable supply chain management (SSCM), social capital (SC) had a positive and significant effect on sustainable supply chain management (SSCM), entrepreneurship strategy (ES) had a positive and significant effect on SMEs financial and non-financial performance (SFNFP), social capital (SC) had a positive and significant effect on financial and non-financial performance (SFNFP) and sustainable supply chain management (SSCM) had a positive and significant effect on financial and non-financial SMEs financial performance ( SNFFP).

The book, entitling ‘Recent Readings in Sustainable Forest Management Practices’, is a comprehensive compilation that delves into the multifaceted realm of sustainable forestry. Written by a team of seasoned experts, this book provides a nuanced exploration of contemporary issues, emerging trends, and innovative practices in forest management. As a vital resource for professionals, researchers, and policymakers, the book tackles a range of topics crucial to the sustainability and resilience of our forests. The book kicks off with an in-depth examination of technical forest management practices. Covering aspects such as silviculture, harvesting techniques, and forest regeneration, this section provides insights into the latest methodologies and technologies shaping the sustainable management of forest ecosystems. Readers gain a comprehensive understanding of how technical advancements are influencing decision-making processes for forest conservation and utilization. A critical aspect of sustainable forest management, soil health forms the cornerstone of this section. The book explores the intricate relationship between forest ecosystems and soil nutrients, offering readers valuable insights into sustainable soil management practices. Topics include nutrient cycling, soil conservation strategies, and the impact of climate change on soil health, providing a holistic view of the challenges and opportunities associated with maintaining soil fertility. Recognizing the importance of community engagement, the book dedicates a section to participatory forest management. Through case studies and theoretical frameworks, readers gain an understanding of how involving local communities in decision-making processes contributes to the sustainable use and conservation of forest resources. The section also explores the socio-economic dynamics and governance structures that underpin successful participatory initiatives. In an era marked by rapid urbanization, the book addresses the vital intersection of forests and urban environments. Urban forestry emerges as a key theme, exploring the role of trees and green spaces in urban settings. From urban planning and biodiversity conservation to the psychological and health benefits of urban forests, this section sheds light on the pivotal role that trees play in enhancing the quality of life in cities. A diverse array of forest resources beyond timber takes center stage in this section. The book explores the sustainable harvest and utilization of non-timber forest products, ranging from medicinal plants and herbs to fruits, resins, and handicrafts. By highlighting the economic and ecological significance of these products, the authors underscore the importance of incorporating them into sustainable forest management strategies. The nexus between forests and rural livelihoods is a central theme woven throughout the book. Readers gain insights into how sustainable forest management practices can contribute to poverty alleviation, community development, and the enhancement of rural livelihoods. Case studies and real-world examples illustrate the positive impact of integrating forest management with local economic activities. A chapter explores the role of forests as a repository of medicinal plants and the sustainable practices associated with their harvest. Readers gain a deeper understanding of the conservation challenges, ethical considerations, and cultural dimensions surrounding the use of medicinal plants, emphasizing the need for responsible and sustainable management. "Recent Readings in Sustainable Forest Management Practices" serves as a valuable compendium, offering a rich tapestry of insights into the diverse and interconnected facets of sustainable forest management. By addressing technical, ecological, social, and economic dimensions, the book provides a holistic perspective that is essential for navigating the complex landscape of contemporary forestry practices.

Demre is one of the most important tourist destinations in Antalya province in terms of its natural and cultural heritage values, historical texture, and ecological diversity. Evaluating these potentials and managing them sustainably is of great importance. Management strategies that focus solely on improving ecological elements often fail to deliver the desired results because they tend to neglect the needs and perspectives of stakeholders. Participatory approaches are important for determining and prioritizing tourism strategies because they encourage participation and awareness, thereby facilitating the development of sustainable and effective management strategies. In this context, this study, which aims to contribute to the protection and sustainable management of tourism areas in Demre district using a participatory approach, conducted a SWOT analysis to assess the state of environmental management. Based on the data obtained, internal strategic factors scored 3415 points, while external strategic factors scored 2899 points. Ten sustainable tourism strategies were developed, primarily focusing on the SO strategy, which leverages the potential of the area by focusing on internal strengths and external opportunities, with the aim of increasing tourism opportunities in the region and developing and implementing effective management strategies. At the end of the study, tourism strategies were prioritized using the TOPSIS analysis.

Transportation sector has a critical impact on the energy system and sustainable development. In this study, a stochastic fractional transportation-energy system planning model (SFP-LR) is developed for identification of sustainable system management strategies under uncertainties. Based on a hybrid of stochastic programming and fractional programming techniques, the proposed method can systematically reflect multiple complexities in such a management system. It can not only optimize the transportation energy consumption represented as output/input ratios, but also handle imprecise uncertainties in terms of left-hand-side random variables for examining the reliability of satisfying the constraints. The SFP-LR model is applied to support regional transportation-energy planning for demonstrating effectiveness of the developed approach. The solutions obtained from the SFP-LR approach can provide optimal transportation system planning schemes for regional CO₂ emission control towards sustainable management under multiple complexities. It is also indicated that transport structure and management measures have important impacts on transportation energy consumption.

The article aims to develop conceptual foundations for integrating project, logistics and sustainable management to form effective sustainable logistics systems. Research subject and methodology. The study examines the processes of integrating different management approaches in the context of logistics systems and sustainable development. The research employs systems analysis to examine relationships between basic management approaches, comparative analysis for characteristics evaluation, typology method for classification, and conceptual modeling using Venn diagrams for visualizing integration zones. Results. The theoretical foundations of three basic management approaches have been systematized: logistics management ensures systematic optimization of flow processes, project management guarantees structured achievement of unique goals under constraints, and sustainable management integrates balanced development principles. It is proven that their combination creates a qualitatively new management paradigm with emergent properties impossible when using separate methodologies in isolation. A typology of four integrated management types has been developed: project-logistics management for structured implementation of logistics innovations, sustainable project management with expanded success criteria, sustainable logistics management based on circular economy principles, and sustainable project-logistics management as the highest level of complete system integration. The synergetic effect manifests through multiplicative nature of results, expansion of strategic horizon, enhancement of innovation potential, and formation of systemic transformation capacity. Specific outcomes have been identified, with the most complex being a sustainable project of sustainable logistics system that combines sustainable implementation methods with sustainable system creation goals. Practical application. The results can be applied in logistics companies for developing sustainability strategies, in project organizations for implementing sustainability principles, in educational institutions for training specialists, and by government bodies for policy formation. Conclusions. Integration of project, logistics and sustainable management ensures creation of new generation management systems capable of simultaneously providing operational efficiency, project effectiveness and long-term sustainability, contributing to achieving global sustainable development goals.Keywords:sustainable management,sustainable logistics system, sustainable project, synergetic effect.

Purpose: The main purpose of this paper is to delineate the concept and challenges of sustainable human resource management (sustainable HRM) to manage people from an outside-in approach. Methodology/Design: This paper is a very conceptual type and presents the views of authors drawn from the scholarly contributions of human-side enterprises in the context of business as usual, corporate social responsibility, triple bottom line, and sustainable development goals (SDGs-2030). Findings: Since concepts and perspectives of sustainable HRM are emerging, there are challenges to designing and implementing it from an outside-in approach. Traditional organizational structure, inadequate reward, role conflict, ambiguity, and support from management and shareholders are some of the challenges. However, since sustainable HRM is an ethical responsibility to the survival and longevity of businesses/organizations through promoting environmental, economic, and social advantages in the long run, stakeholders could be interested and benefit from it. Research limitations/Implications: Adequate scientific inquiry is required in the future to comprehend sustainable HRM concepts, practices, challenges, and outcomes in relation to SDGs to promote the common good. Practice implications: Since Nepal has ratified the SDGs and incorporated these goals into the national development plan, it is the responsibility of private, public, and higher education institutions to act in accelerating the SDG movement to cope with economic, environmental, and social challenges at the organizational level through transforming HRM purposes. Originality/value: This study highlights the need for a paradigm shift in management practices by framing HRM transformation within the "Common Good Agenda" and positioning HRM as a force for positive social change through an outside-in approach. Such an approach would be especially relevant in light of corporate social responsibility (CSR) programs and sustainable development goals (SDGs).

Increasing climate-related water stress and growing water demand are challenging the goal of achieving food and water security in many basins around the world.. Addressing the problem requires the integration of sectoral policies based on interdisciplinary knowledge and sustainable management strategies. This study presents the development of an innovative and dynamic optimization framework that integrates a detailed representation of hydrological and technological constraints while accounting for the feedback between sectors (agriculture, urban, industrial, golf, and livestock). The hydroeconomic model has been applied in Axarquía (Spain) as a case study to evaluate the performance of water allocation and management among several users, determine the cost of water scarcity, and design sustainable water management interventions under future climate conditions. The policy analysis offers insights into the effects of alternative management strategies regarding cost of water supply from different water sources (including surface water diversion, groundwater pumping, non-conventional water production, and reservoirs). Our results highlight the potential of policy options for increasing water availability and suggest the most cost-effective and feasible options. The findings provide efficient water allocation plans between competing sectors, emphasizing the importance of using non-conventional water resources, such as desalinated water and wastewater, which help to save limited conventional resources and play an increasingly important role in meeting rising water demands. These critical results could help decision-makers to bring about efficient water allocation planning among sectors and advance resilience and adaptation to climate water stress. Axarquía’s issues and challenges light a path to relevance for other river basins internationally.

Sociohydrology, an interdisciplinary field exploring the dynamic interactions between human and water systems, has emerged as a critical area of study to address the growing complexity of water management challenges in the Anthropocene. Transdisciplinary practices in sociohydrology extend beyond traditional academic boundaries, integrating diverse knowledge systems, stakeholder perspectives, and real-world practices. These approaches bridge the gap between science and society, enabling the co-creation of solutions that are socially equitable, environmentally sustainable, and contextually relevant. This study explores the transformative potential of transdisciplinary approaches in sociohydrology, emphasizing collaborative governance, stakeholder engagement, and sustainable water management. Drawing on an extensive review of literature and following PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), the research highlights diverse applications of transdisciplinary methodologies in water management, ranging from integrating citizen science frameworks to fostering adaptive strategies for climate resilience. Case studies spanning the Katari River Basin in Bolivia to community-led monitoring in Australia's Great Barrier Reef illustrate how integrating ecological, social, and economic dimensions can address complex hydrological challenges. These practices underscore the importance of co-producing knowledge among researchers, policymakers, and communities, thus bridging gaps between scientific inquiry and real-world implementation. By synthesizing insights from multi-scalar analyses, the paper offers a framework for designing adaptive, equitable, and sustainable water management strategies. The findings advocate for institutional reforms and capacity-building initiatives to strengthen collaborative governance and propose a roadmap for applying transdisciplinary methodologies to global water crises. This research contributes to the evolving discourse on sociohydrology, emphasizing the need for integrated systems thinking and participatory processes to achieve long-term water security.

Context Tropical regions have exceptional biodiversity and serve as invaluable sources of natural resources, particularly wood (Krainovic et al. 2025). The vast array of tree species in these forests results in significant variations in wood properties, including colour, density, biological durability, hardness, and mechanical strength (Bessa et al. 2023). These diverse characteristics make tropical wood highly versatile, offering numerous applications in construction, manufacturing, chemicals, energy, and beyond. In this context, tropical forests supply some of the most sought-after wood species in the global market, prized for their aesthetic appeal, mechanical properties, and long-term durability – qualities that enhance their commercial value (Richardson et al. 2023). The abundance of forests in tropical regions ensures that wood remains accessible to both urban and rural populations. For centuries, it has been a primary material for construction and cooking fuel, particularly in lower-income areas where alternative materials are scarce or prohibitively expensive (Pipa and Doug 2014). The widespread reliance on wood has led to overexploitation, driven by unsustainable harvesting practices that jeopardise the long-term health of these forests. A significant consequence of this heavy dependence on wood is the alarming rate of deforestation (FAO 2022), which is further exacerbated by illegal logging activities. The unlawful extraction of valuable timber species not only accelerates forest degradation but also undermines attempts to enact legal and sustainable management strategies (Pan et al. 2024). Addressing these challenges requires a strong commitment to research and innovation aimed at promoting the sustainable utilisation of tropical forest resources. Achieving a balance between forest resources demand and forest conservation is essential for ensuring the viability of these ecosystems for future generations. Emphasising technological advancements, enhancing resource efficiency, and adopting responsible forestry practices can help mitigate environmental impacts while creating economic opportunities for local communities. By integrating sustainability into forest management strategies, a harmonious relationship between economic development and long-term ecological preservation can be achieved. In this sense, the primary objective of the International Conference on Tropical Wood (ICTW 2024) conference was to facilitate the exchange of knowledge and best practices that integrate the productive utilisation of wood with the sustainable use of tropical forest resources. The target audience was professors, researchers, students, ministries, and industry professionals. The event aimed to inspire further research and innovations that would enable tropical forests to meet human needs while maintaining the integrity of these vital ecosystems. This conference was organized by the IUFRO (International Union of Forest Research Organizations), in collaboration with the École Supérieure des Sciences Agronomiques and its local academic and institutional partners. As described in figure 1, the conference addressed four main themes: (i) Tropical wood identification and traceability; (ii) Wood usage in construction across tropical countries; (iii) Wood energy in tropical countries; and (iv) Tropical non-timber forest products (NTFPs). Organisation and objectives of the International Conference on Tropical Wood (ICTW 2024) The ICTW 2024 conference was scheduled from the 26th to the 28th of August 2024 in Antananarivo, the capital of Madagascar. It included invited keynotes, voluntary papers, round-table discussions, and field visits. The language of the conference and its publications was English. The conference was organised by the Research Group 5.01.00 “Wood and Fibre Quality” of the IUFRO (International Union of Forest Research Organizations), in collaboration with the École Supérieure des Sciences Agronomiques and the École Supérieure Polytechnique d’Antananarivo of the University of Antananarivo, the École Supérieure Polytechnique d’Antsiranana of the University of Antsiranana, the Institut Supérieur de Technologie Antananarivo, the Centre National de Formation des Techniciens Forestiers Angavokely, and the University of Edinburgh, under the patronage of the Minister of Higher Education and Scientific Research and the Minister of Environment and Sustainable Development. The conference was attended by 106 people (figure 2) from 10 countries, including 4 invited keynotes, 60 voluntary papers and posters, a round-table discussion with local industries and ministries, and a field visit to Mandraka Saha Maintsoanala community forest, approximately 60 km from the capital (figure 3). All presentations were held live and on-site. The scientific program committee believes the selected articles provide a comprehensive overview of the conference’s four following themes: Tropical wood identification and traceability Accurate identification of wood species is essential for sustainable logging practices, as it helps ensure that only specific tree species are harvested, leaving others untouched to preserve biodiversity (Dormontt et al. 2015). Additionally, wood identification is crucial for tracking products along the supply chain, ensuring they are sourced from legal and sustainable origins (Raobelina et al. 2023; Tonouéwa et al. 2024). This session highlighted recent advancements in wood identification methods and traceability systems, focusing on the development of databases and technologies that can support these practices (figure 4). By enhancing wood identification, the industry can better manage resources and improve the sustainability of wood supply chains. Wood usage in construction across tropical countries Wood is widely used in construction across tropical regions, particularly in rural areas where access to other materials is limited. While some examples of tropical wood used in modern multi-story buildings exist (Murphy and Smallwood 2024), most constructions are still traditional, often using wood inefficiently or inadequately (Taleb et al. 2023). The choice of wood species and construction methods is influenced by factors such as material availability, cultural traditions, technical knowledge, and economic considerations. This session discussed the challenges and opportunities related to using wood sustainably in construction, particularly in tropical climates. Key topics included designing wood-based structures suitable for high humidity, heavy rainfall, termites, and other climate-related challenges, as well as improving wood preservation techniques and exploring alternative materials such as bamboo. Wood energy in tropical countries In many tropical countries, firewood and charcoal remain the primary sources of energy for cooking, particularly in rural areas where access to modern energy is limited. This widespread use of traditional fuels contributes significantly to deforestation (Randriamalala et al. 2017; Sedano et al. 2021). To address this, it is essential to improve technologies that reduce reliance on wood-based fuels and promote the use of alternative energy sources. This session focused on innovations in carbonisation techniques, the use of improved cookstoves, improvements in wood energy conversion technologies, and the exploration of alternative fuels such as green charcoal. It also discussed strategies for enhancing wood energy production through sustainable plantation management. Tropical non-timber forest products (NTFPs) Non-timber forest products (NTFPs) have become increasingly important in tropical economies, as they offer an alternative to timber and contribute to the livelihoods of local populations (Ramananantoandro et al. 2013; Shackleton and de Vos 2022). This session focused on the latest advancements in the processing and commercialisation of NTFPs. By creating value-added products from these resources, NTFPs can provide financial benefits to communities while reducing pressure on timber resources. Presentations covered a wide range of NTFPs (essential oils, barks, resins, fruits, and more) and their applications in industries such as pharmaceuticals, food, and chemicals, highlighting their potential for both sustainable forest management and economic development. Strong relationship with the Research Group “Wood and Fibre Quality” of the IUFRO The IUFRO is a global network of forest scientists and researchers focused on advancing knowledge and research related to forests, trees, and their sustainable management. Established in 1892, the IUFRO aims to foster international cooperation among forestry researchers and institutions, promote scientific knowledge, and support the development of sustainable forest management practices worldwide. The IUFRO brings together a wide range of forest-related research disciplines, from ecology to economics, and engages in initiatives that address global challenges such as climate change, biodiversity conservation, and forest health. It organises conferences, workshops, and collaborates with governments, organisations, and stakeholders in the forestry sector to promote evidence-based policy and practices. The organisation’s activities are structured around research groups and working parties that focus on specific areas of forest science, such as wood quality, forest restoration, forest carbon dynamics, and more. Through this collaboration, the IUFRO contributes to global forest sustainability by sharing knowledge and research findings, and fostering innovation in forest science. The Research Group “Wood and Fibre Quality” of the IUFRO, part of the conference organisers, is dedicated to exploring various aspects of wood science, from its formation and structure to its processing and end-use properties. This group aims to deepen the understanding of the fundamental characteristics of wood, which are crucial for its sustainable utilisation. Through research on how environmental conditions, silvicultural practices, and genetics affect wood properties, the group seeks to improve wood and fibre quality for a wide range of applications. The group sponsors regional and international events, including technical meetings, training sessions, workshops, and symposia, which foster communication and collaboration among global experts. The goal of these activities is to share the latest developments in wood science and enhance the quality of research across borders. The Research Group currently has five Working Parties: Wood quality modelling Tree-ring analysis Understanding wood variability Non-destructive evaluation of wood and wood-based materials Fundamental properties of wood and woodbased materials ICTW conference papers published in Bois et Forêts des Tropiques The journal Bois et Forêts des Tropiques (BFT) from the CIRAD publisher was a partner of the conference by being a member of its Scientific Committee. This partnership offers an opportunity to publish a full-length manuscript in a special issue of the Bois et Forêts de Tropiques journal, showcasing notable contributions presented during the conference. Articles in the framework of this special issue will be continuously published in the form of dossiers, inserting them in the table of contents of each following issue. They will be identified with the conference logos. The first article from the ICTW is included in this present issue (BFT N° 361). The article from Ramilison et al. (2024) (figure 5) deals with a comparative analysis of charcoal produced by three carbonisation methods in Madagascar. This research is issued from a PhD thesis work (doctoral student and his supervisors), representing a great example of the ICTW scientific theme “Wood energy in tropical countries”. Acknowledgments The authors thank the ForesTIA project funded by the UK Royal Academy of Engineering, the journal Bois et Forêts des Tropiques published by CIRAD, Global Biodiversity Framework Implementation / Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH Madagascar, the #DigitAg project supported by a public grant overseen by the French National Research Agency (ANR) as part of the “Investissements d’avenir” program (ANR-16-CONV-0004), DP Forêts & Biodiversité, Groupe de Recherche (GDR) Sciences du Bois, G3D2 project funded by the Delegation of the European Union to the Republic of Madagascar and the Union of the Comoros, Biodev Consulting Madagascar, ACEP Madagascar S.A., TELMA Madagascar, Hazovato, Les Scieries du Betsileo, and Tropical Wood, for their support in organizing the conference.

PurposeThe purpose of this study is to explore the total quality management (TQM) practices and identify their effect on the nonfinancial performance (NFP) in the automotive engineering industry in Ethiopia. Despite many studies investigating the relationship between TQM practices and NFP, rare research has been conducted on TQM in automotive industries, making this a hugely unexplored field.Design/methodology/approachThe data underlying this study was collected using more than 500 self-administered questionnaire survey, distributed to the employees working under different departments and factories under one automotive engineering industry. Extensive data screening and refinement processes for discarding irrelevant items for the questionnaire (Likert five-point scale) were carried out. The data was employed to test the proposed theoretical model, established with the objective of assessing the effect of TQM practices on the NFP in the case industry. Empirical validated relations have been proofed for previously done researches that there were positive relations between the TQM practices and NFP. Different statistical tools applied include descriptive data analysis, correlation analysis, mean scale test, reliability analysis and factor analysis, and finally, two models were developed based on structural equation modeling by using SPSS and AMOS-26 software.FindingsResults found in this study were quite surprising. Initially, there was a total of ten TQM factors. The six independent factors survived from factor analysis only two factors (employee involvement and innovation) were contributing to the NFP. The study was acted as a performance evaluation system to track the industry NFP. Although the study focused on the effect of TQM practices, for more results it is recommended to conduct a 360-degree further research study to reveal the weaknesses, strengths, opportunities and challenges of the case industry performance.Research limitations/implicationsEvery research has its own limitations. The way the analysis is conducted in this study ensures that the limitations do not compromise the validity of the results obtained. Control variables (industry type, size, age, process type and technology used) are not considered in the research which may affect the results obtained. The study included the automobile industry alone, so the obtained results cannot be generalized to other industries.Practical implicationsThe positive relationship between the TQM practices and NFP measures indicates the importance of each of these practices in improving the industry. Researchers/managers/practitioners can use this developed model periodically to understand where the industry stands in the quality management journey. They can also analyze the effect of TQM practices on financial as well as operational performance measures. The research findings can also motivate the top management of the industry for better planning of goals, to arrange resources in time, in pursuit of improving quality, employee and industry performance.Originality/valueThe Ethiopian manufacturing industry is required to improve their manufacturing and service quality, in order to enhance their productivity and boost their competitiveness in an international market, which is the basis of this study. This study signifies one of the first attempts to empirically explore this linkage between TQM and performance in the Ethiopian automotive industry context.

Sustainable production of fish and seafood products contributes to achieving the economic, social, and environmental goals in fisheries. Different sustainability strategies are applied to achieve these three goals. This paper presents a meta-analysis of the status and implementation of various sustainable fishery management strategies in the Philippines over the past 20 years. We identified various management themes and the extent these themes are related to economic, social and environmental sustainability goals using Preferred Reporting Items for Systematic Reviews and Meta Analyses (PRISMA) and text mining. Six sustainability management themes were identified. The analysis shows that overall, the sustainability management themes appear to be socio-economic in nature based on the relative occurrences of indicators belonging to the three sustainability goals. When comparing the strength of the three sustainability goals in each management theme, the social goal appears to be most prominent in four management themes, the economic goal in one theme, and a balance of the three sustainability goals in another theme. Furthermore, this study shows which fishery management themes are most (dis-)similar based on clustering. Policy makers and other fishery management bodies can use these insights to optimize the sustainability goals in fisheries by not only relying on a single management theme in each fishery, by improving focus on large scale fishers, by incorporating underexplored sustainability indicators, and by adapting current trends and proven-to-be effective management themes.

Sustainable management strategies for roadside vegetation limit the amount of nonnative turf grass and include masses of native shrubs and trees and meadows of native, warm season grasses, flowering perennials, or both. Sustainably managed roadsides can contribute to a matrix of economically conservative, environmentally responsible, and aesthetically pleasing landscapes. Implementation of sustainable strategies may result in cost savings, better water quality and hydraulic conductivity, improved safety measures, increased biodiversity, benefits to the socioeconomic health of the state, and adherence to state and federal policy. Sustainable strategies provide optimal cost savings and enhancement of environmental stewardship only when implemented consistently. Aesthetically, sustainable landscapes often represent a departure from the traditional expectation of how a roadside landscape should appear. Lacking an awareness of the inherent values present in sustainably managed roadsides, the public is often hesitant to accept this atypical and often less-manicured aesthetic; the public reaction causes many departments of transportation (DOTs) to revert to traditional management regimes. Many state DOTs maintain active ties to the public and political communities of their state and acquiesce to the wishes of these communities when appropriate. Because they are often called on to defend their design, management, and operating procedures, DOTs have a new role in raising awareness, assessing perception, and informing the public about the benefits associated with management strategies for sustainable roadside vegetation. This paper examines the evolution of the roadside landscape and various approaches to vegetation management from the birth of the road network to today's strategies, which include benchmarks for sustainability.

Sustainable risk management strategy selection using a fuzzy multi-criteria decision approach

An emerging stream of management accounting research has investigated how management accounting techniques can be used to manage sustainability. Because of the transformative nature of sustainability, the subject area embraces a significant breadth of issues across different research disciplines. While literature suggests there is a lack of definitive texts for thinking about sustainability in management accounting studies, scholars see potential to help organisations identify social and environmental risks and opportunities by using extant accounting mechanisms and engaging with business. The research identifies literature that borrows insights from Professor Freeman s Stakeholder Theory (1984) and recognises its potential to enrich the current understanding of accounting for sustainability. Therefore, the aim of this research is to augment Simons Levers of Control (LOC) framework to incorporate greater depth on the role of interactions between managers and stakeholders in the implementation of (sustainability) management control systems. The research undertakes a qualitative approach that uses empirical case study data from a major construction product company. Using interview data from 29 semi- structured interviews (where 7 interviews were conducted with external stakeholders) and documentary evidence (such as sustainability reports and policy) to provide a useful track of what has happened within the case organisation. LOC is employed as the theoretical lens to investigate how managers use management control systems (MCS) for sustainability-related, strategic decision-making. The research provides empirical findings that indicate Stakeholder Theory can augment Simons LOC framework, as an analytic framework that used by the managers. The research responds to calls to investigate the potential of using extant accounting mechanisms to cope with sustainability challenges through exploring the relationships between: (a) sustainability, (b) MCS, and (c) strategic decision-making. The empirical material is an example used to illustrate the theoretical framework in one case study organisation. Firstly, the research identifies organisational use of MCS to address stakeholders sustainability requirement for stakeholder management. This study explores a range of MCS used by the case organisation to consider and weigh stakeholders concerns and expectations in the process of stakeholder management. Aligning with Simons LOC literature, strong evidence is found to suggest MCS can be used in a dynamic and multi-layered way in managing stakeholders sustainability requirements. Secondly, the influences of the external use of MCS on the case organisation s sustainability strategy have been revealed. Empirical evidence provides comprehensive understanding of three key stakeholders levels of influence (i) top- down, (ii) mediated and (iii) collaborative relationship, to case organisation s sustainability strategy. Each is provided with specific strategic motivation(s) and is achieved through the mobilisation of MCS between the case organisation and stakeholders. Lastly, the research comprehends the use of MCS by the managers to manage sustainability-related strategic decision-making. Findings show that MCS are used in a variety of ways to manage strategy formation and strategy implementation. Both positive and negative controls are important for an intended sustainability strategy to be successful. The academic literature suggests that interactive control systems can be deployed to manage strategy formation, as originated by Simons (1995). This research suggests that such systems are also used by external stakeholders, namely for strategic decision-making; and this allows managers to cope with both the fluidity of a sustainability strategy, as well as responding to external changes.

A social network analysis of mangrove management stakeholders in Sri Lanka's Northern Province