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This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector.

This is a commentary based on secondary data analysis.

This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations.

The commentary flags a few areas that could be research focus areas in future.

This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance.

This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

Amidst a growing interest in greenhouse gas (GHG) science-based target setting by businesses, it is becoming increasingly urgent to understand how these are set in theory and in practice.

Using a model framework for science-based methods, the authors compare four different science-based target-setting methods: sectoral decarbonization approach, linear emission reduction to target year, GHG emissions per unit of value added and corporate finance approach to climate stabilizing targets. Input and output variables, GHG scopes, allocation principles and mathematical formulations are described, followed by a discussion of the differences and similarities between methods.

The authors show GHG emission mitigation scenarios are as important in the determination of targets as the allocation principle.

For this reason, businesses should apply well-bellow 2ºC scenarios with robust sectoral and regional granularity and the science community should consider the needs of these groups of stakeholders.

Policymakers should actively support efforts by corporations to set science-based targets and ensure that the research they commission can be translated into practical action by non-party stakeholders.

This paper contributes to the understanding of the theory and practice of science-based targets.

The purpose of this paper is to model a process for moving toward sustainable ecosystem service decisions in a Coastal Biodiversity and discuss the directions of the process for decision-makers to apply in ocean ecosystem services.

After the development of theoretical approaches to understand their prospects for the future development of ecosystem services, the authors worked on a process for developing factors for sustainable decision-making. It uses the Delphi method to develop all the factors supported by six dimensions in two specific moments: deductive-inductive and inductive-deductive.

This process of modeling the factors expands the possibility of adaptive governance to make prior and subsequent decisions using factors related to dimensions, stakeholders and benefits, risks, opportunities and costs.

Considering the limitations, future studies could use another database to widen the view in terms of the studies, factors, dimensions and other additional information to maintain the evolution of this process in ocean ecosystem services decision-making. Another limitation arose in the number of projects and experts defining the factors. This may prevent the opportunity to have more impact in terms of future decisions if more sources are used in the market. In addition, time and the access to experts during this modeling process demonstrate a limitation, as does the time for feedback.

This set of factors developed for adaptive governance decision-making can be applied to develop a prior alignment of stakeholder interests with sustainable practices.

This set of factors developed with the intervention of experts reinforces the importance of sustainable collective decisions on ocean ecosystem services. This is a joint approach with participants in the NextOcean project, sponsored by the European Commissions (EC)’s Horizon 2020 program. An Earth Observation-based Consortia aims to create sustainable value for Space, Land and Oceans.

This modeling process generated dimensions and factors to support adaptive governance stakeholders in making sustainable decisions in a coastal biodiversity zone.

This chapter focuses on the objectives of historical interpretation (particularly teaching objectives outside of the traditional name- and date-driven curriculum), ideas that lead to creating a safe environment for students to be willing to try character portrayal themselves, content typically taught using this strategy, and successfully implemented sample lessons and activities by the authors that effectively utilize and harness the power of historical interpretation. These activities involve intense and intentional skill–based instruction that scaffolds students throughout their coursework, filling the school year with meaningful student-researched and student-produced historical interpretation. The authors discuss their teaching philosophy in relation to history and social studies, explaining why historical interpretation benefits teaching and learning. Through teacher- and student-driven character portrayals, the authors have created vibrant, secure classroom environments where students become responsible for their own learning and enthusiastic about research, writing, and performing. The chapter contains recommendations for coaching students in artifact analysis, performance, historical thinking strategies, storytelling, and creative writing. While they acknowledge that living history is not a “one-size-fits-all” solution to teaching history and social studies, they demonstrate that the unique learning culture that can result, providing student reflections to illustrate that point. The authors include and explain several effective resources that they have developed for student analysis of artifacts/objects, for guiding historical thinking, and for researching and writing. The chapter concludes with suggestions for individual and large group performance activities and advice on how to grade living history projects, keeping learning in mind as a component of holistic grading of creative student products.

This chapter pinpoints a chronological and thematic literature review on the concept of Creative Tourism. Even if the concept emerged 21 years ago, its definition keeps being discussed, and different approaches are available. Born in the late 1990s, it developed rapidly due to a very open, flexible and local context design, enabling the development of personal capacity, authentic experiences and involving local culture and communities. This new approach to tourism envisages bringing together local people, their habits and practices in real and everyday contexts to the heart of the tourism experience provided to visitors. Therefore, it looks to be a promising path towards sustainability. Keeping this in mind, one can wonder if Creative Tourism can be a lever for territories' economic, social, cultural and environmental sustainability. In particular, can Creative Tourism's growing importance in Southern Europe be considered a major contribution to the sustainability of those territories? The literature review concludes that most of the studies on Creative Tourism take positive impacts on territories as a kind of ‘belief’. Such an effect is not granted as a beneficial impact on a communities' well-being; it does not result just from the type of resources explored or from the participation of members of the community on the products/services supplied.

This paper puts forth a conceptual framework of multiple and fluid national culture focused on the contemporary Brazilian context. Drawing from recent criticism on the excessive determinism and simplicity of typical cross‐cultural depictions, the study (1) analyzes Brazilian contemporary culture from a historical perspective; (2) summarizes prevailing Brazilian cultural depictions in the literature; (3) proposes a conceptual framework centered on the dynamics between cultural differentiation and homogeneity, putting forth predictions on the potential future shifts of the Brazilian cultural texture along these two extremes; and (4) makes the case for culture research focused further on the study and depiction of multiple national cultures, and on their fluidity over time, rather than on monolithic and stable national cultures.

The purpose of this paper is to provide insight into institutions of higher education (IHE) on how to support faculty in the integration of digital technologies. The research explores faculty interest in types of digital technology information and training, and the types of support faculty are likely to participate in related to digital technology integration. The association of demographic factors of primary teaching method, and experience teaching online or hybrid is provided.

A sample of 247 faculty from 53 institutions in the USA completed an online survey related to information, training and support for digital technology integration. The analysis included exploring the descriptive ratings overall and by demographic variable and conducting the one-way multivariate analysis of variance (MANOVA) with reported effect sizes and Scheffe post-hoc tests.

From a list of digital technologies that included the LMS, Collaboration Tools (social media and online meeting tools), Audio-Visual Tools (video creation and podcasts), and Technology Trends (mobile learning, games and adaptive learning), faculty ranked LMS highest in interest for training and information. Faculty who have taught hybrid are most interested in collaboration tools and trend tools. For support type, faculty ranked web resources slightly higher than other types of support.

IHE units involved in faculty development can use the findings to plan faculty support initiatives for future institutional needs.

This paper gathers insight from faculty on their preferences for information, training, and support for integrating digital technologies.

This paper examines the effect of national culture on the process of innovation and research and development activities in the subsidiaries of multinational companies. For this purpose, we use a sample of 222 subsidiaries for five European countries. The paper has drawn up two important findings. Firstly, cultural dimensions such as individualism, masculinity, power distance and uncertainty avoidance influence research and development activities of the subsidiaries. Secondly, the type of management model, defined according to the location of the parent company, influence the organization of the research and development activities.

The purpose of this paper is to report the results from a survey carried out among Portuguese companies with their management systems (MSs) certified according to, at least two of the following standards: ISO 9001, ISO 14001 and OHSAS 18001. In addition, the results from a second survey conducted amid a group of experts that pointed out several aspects that impact on the integration level will be dissected.

The phenomenon of MSs integration is hardly transferable to a contained environment so some of the common research methods traditionally adopted include case studies, surveys, interviews and observation in situ. The findings from two surveys online among Portuguese companies and Portuguese experts are reported in the current paper.

The results suggest that a set of common characteristics is present on the majority of the surveyed companies. On first hand, there is evidence of an effective integration of the policies and the existence of an integrated system manager on the organizational structure of the companies. On the other hand, results suggest that training was provided to top management concerning integration issues, an integrating concept was taken into account during the implementation process and tools, and methods and objectives of the subsystems are aligned.

This paper addresses the issues raised in the mainstream scientific bibliography through the collection of information amidst Portuguese companies. At this stage, it is not possible to infer at which extent the conclusions may be transferable to other geographic contexts. The small number of companies that completed the survey precludes the statistical generalization of the findings but the analytical generalization is not impaired.

The authors believe that the conclusions of this paper may aid both practioneers and scholars in the understanding of a complex but manageable organizational phenomenon. In addition, through the contents of this paper companies may collect information regarding the pertinent issues to address when developing their IMSs.

The purpose of this paper is to analyze the influence of intellectual capital (IC) on sustainable economic and financial performance (EFP) and value creation (VC) in Brazilian companies.

Based on finance and accounting theories, a quantitative and descriptive long-term study was carried out in the companies listed on the Brazil Stock Exchange and Over-the-Counter Market (B3), covering 20 years period.

The results indicate that IC positively influences profitability, corporate return and organizational value sustainably; the most intangible-intensive Brazilian companies listed on B3 presented more robust results than the least intangible-intensive; and IC contributes to a systematic increase in EFP and VC over time.

Using a well-established metric, the IC-INDEX, the IC and its effects were measured, obtaining theoretical contributions (expanding the understanding of the IC influence in sustainable EFP and VC from a long-term perspective – one subject still unexplored in the literature); and empirical (increasing the understanding of the IC’s role as a driver of competitiveness, performance and organizational value).

This study increases the understanding of the theoretical and practical effects of IC, also providing a competitive benchmarking process to access sustainable EFP and VC of companies and their industries.

The originally applied and validated proposal extends existing theory by offering a set of indicators to scale the contribution of IC to competitiveness from the perspective of long-term (historical) corporate outcomes.