Measuring opportunities: Transforming Indonesia's economy through utilizing natural resources for sustainable development through green economy indicators

Many countries with low to medium incomes need a long time to recover from the economic downturn caused by Covid-19. The impact of Covid-19 affects the main development priorities in Indonesia, such as poverty alleviation, the achievement of sustainable development, and the transformation of the green economy. The economic and fiscal constraints facing Indonesia need attention, and the Indonesian economy needs to establish policy criteria. The purpose of this article is to analyze the environmental problems in Indonesia and then identify the government policy related to sustainable development programs to release them. The Ministry of Finance has an essential role in the SDGs by allocating National Budget to environmental programs. Sustainable development is Indonesia's commitment to the international community to reduce the use of carbon emissions to promote a green economy. The green economy indicators that we elaborate in supporting SDGs programs are low-carbon development, resource efficiency, and socially inclusive.

Can China's Digital Economy and Green Economy Achieve Coordinated Development?

The coordinated development of the digital economy and green economy is a key issue that needs to be addressed. Based on the statistical data of 30 provincial-level regions in China from 2014 to 2019, this study empirically analyzed whether China's digital economy and green economy can achieve coordinated development. In this study, a coupling coordination degree model was used to evaluate the degree of coordinated development of the digital economy and green economy in provincial regions of China. A fuzzy-set qualitative comparative analysis method was adopted to identify the realization path of the coordinated development of the digital economy and green economy. The results show the following: (1) the coordinated development degree of the digital economy and green economy in China shows an upward trend from primary coordination in 2014 to intermediate-level coordination in 2019, with great differences between different regions;(2) there are five paths to achieve coordinated development of the digital economy and green economy, which are divided into two categories (technology–environment dual-drive type, and technology–organization–environment linkage drive type);(3) technological innovation capability and government financial support can substitute for one another under certain conditions to achieve the coordinated development of the digital economy and green economy. These conclusions provide a theoretical basis for countries to formulate policies to promote the coordinated development of their digital economy and green economy.

Responding to crises: rewilding accounting education for the Anthropocene

PurposeResponding to COVID-19, this conceptual paper uses rewilding to interrupt anthropocentric and human/nature dualist properties of accounting education. Through rewilding accounting education, informed by posthumanist and ecofeminist thought, this paper aims to develop an accounting pedagogy that shapes greater ecocentric narratives. Accounting educators can contribute to addressing crises by evolving new pedagogies that radically transform the education of future accounting professionals.Design/methodology/approachThe authors take a critical stance in analysing the human-centred accounting education model. They explore how this model can be reimagined through rewilding accounting education, resulting in learning interventions that foster an understanding of intrinsic value, complexity of systems and collective disposition with all species and the natural world.FindingsRewilding learning interventions embed an ecocentric approach in accounting curricula design to extend beyond a human focus. Rewilding learning interventions practically explored with application to accounting include learning with and from nature, Indigenous knowledge perspectives, play as a common language and empathy as a dialogical bridge.Social implicationsThe authors present an accounting pedagogy that fosters among accounting students and educators a relational orientation and ecological consciousness that encompasses compassion and openness to others, including non-human species and nature. This will ensure that accounting graduates are better prepared for addressing future crises that stem from our disconnect with nature.Originality/valueThis paper adds to limited research investigating accounting and the Anthropocene. Investigations into the Anthropocene's human-centred discourse in accounting education are vital to respond adequately to crises. This paper extends social and environmental accounting education literature to encompass less anthropocentric discourse and greater relational learning.

Using a hermeneutic phenomenological approach to Twitter content: a social network's analysis of green accounting as a dimension of sustainability

PurposeOwing to the worldwide outbreak of the SARS-CoV-2, social media conversations have increased. Given the increasing pressure from regulatory authorities and society, green accounting - as a dimension of sustainable development - remains the most discussed topic on most social media platforms. This study aims to incorporate a technological approach to green accounting and sustainability to enhance the innovation process inside and outside organizations. Design/methodology/approachThis study uses the hermeneutic phenomenological technique to investigate Twitter content. Tweets were subjected to a manual coding process to analyze their content, including recent advancements, challenges, cross-country initiatives and promotion strategies in green accounting. Public perception of green accounting and the COP26 climate summit was also studied. FindingsTweeters view green accounting favorably;however, they are apprehensive about its implementation. Regarding the challenges in green accounting, "corporate green washing" was the most tweeted content. The UK was the top-rated nation with respect to green accounting development. Furthermore, the most discussed breakthrough was the application of artificial intelligence in the domain of green accounting functions. However, Twitter users were observed to have directed heavy criticism at the COP26 climate summit in Glasgow. Originality/valueThis study's primary innovation is its integration of emerging technologies such as machine learning and data mining with social media platforms such as Twitter. Incorporating manual coding of tweets is a rigorous procedure that amplifies the strength of machine learning software's auto-coding feature.

Where will global South rank in new green economic order?

Speed read Index shows that green economic growth is based on previous tech expertise Developing countries have smaller industrial base from which to build But lack of historic industrialisation may leave them free to innovate With widespread calls for green transitions in the wake of the COVID-19 crisis, developing countries are predicted to remain at the bottom of the global economic ladder, a study claims. Oil prices have fallen to record lows and climate change is prompting global economic shifts, but low- and middle-income countries risk missing out on green opportunities due to their lack of industrial production expertise. Paul Steele, chief economist at the International Institute for Environment and Development, an independent research organisation, says that developing countries whose economies are less dependent on fossil fuels and monocrops might find it generally easier to transition to the green economy.

PUBLIC SPENDING AS A NEW DETERMINATE OF SUSTAINABLE DEVELOPMENT GOAL AND GREEN ECONOMIC RECOVERY: POLICY PERSPECTIVE ANALYSIS IN THE POST-COVID ERA

Green economy talks about combing final mechanisms that have ecological and macroeconomic system gains. Likewise, this research piece examined the effects of increased spending on fiscal policies and tightening fiscal policies concerning greening the economic activity as the globe reclaims itself from the COVID-19 in China. Analysis was done applying the China longitudinal data for the period 2008–2018. We utilized the ordinary least square as well as the quantile regression equation to meticulously approximate the influences of increased fiscal spending policies in addition to tightening fiscal policies has on greening the economic system acts as the countries reclaim themselves from the pandemic via a formulated green performance indicator of China nations. The findings indicate a rather exciting pattern by saying a percentage growth in fiscal policy led to nearly 6.5% growth, that is, less than 0.5 growth in the minimum carbon dioxide polluting vaporous from energy suppliers, such as natural gas, and a 0.2% less than 0.01 cuts in the midway carbon dioxide polluting liquefied energy suppliers, that is, hydrocarbon byproducts and a nonsignificant expansion of 0.2%, more significant than 0.5 in the entire case scenario coming from polluting dense energy suppliers, that is, from coal byproduct sources. At the same time, a 1% expansion in fiscal policy reduces cumulative carbon dioxide pollution to 0.2%, less than 0.05%. On this score, the presence of the environmental hypothesis was authenticated in all scenarios analyzed. Furthermore, the causality test indicated a dual movement causative correlation between fiscal policy and carbon dioxide pollution and one-way movement concerning the fiscal policy to energy use. The findings demonstrated that China witnessed a rising switch to green advancement in China;their Green Economic Efficiency increased steadily.

PINE (PINUS ROXBURGHII) CAN BOOST GREEN ECONOMY POST COVID-19 IN THE HIMALAYAN STATES

This article describes how Pine (Pinus roxburghii) tree products can create opportunities for a green and inclusive economic recovery in Himalayan states hit by COVID - 19 pandemic, where Pine trees grow in abundance. A Pine based green economy can enhance the livelihood opportunities of the poor people and enhance the resilience of state economies and societies in the face of severe recession and bring about reduction in degradation of forests and prevent forest fires.

Digital Performance in EU Member States in the Context of the Transition to a Climate Neutral Economy

The climate-neutral economy is today, more than ever, the priority issue for all governmental and non-governmental bodies, directly and indirectly involved in the ambitious and responsible process of society’s transition to the green economy. To be or not to be sustainable today is no longer an option, but an urgent necessity. Based on these considerations, our research aims to add to the knowledge on the digital performance of the Member States in the context of the transition to a climate neutral economy, by analyzing the mutations that have occurred in the digital performance of the EU countries in the period 2015–2020, as well as forecasting developments for the year 2025. In order to obtain a relevant result, we used the components of the DESI index, published by the European Commission, and the variables were processed through hierarchical cluster analysis. The results demonstrate that, around the core formed in 2015 by four high digitally performing countries from the North of Europe in 2015, other countries have gradually clustered, so that in 2025 we estimate that a number of eight Member States will be part of the group of the most digitally performing countries. These countries are decisively committed to the transition towards a climate-neutral economy, their initiatives and examples of good practice can be taken up by all European and non-European countries pursuing the same objectives of sustainable development.

Graduated Significance of Environmental Accounting

In the last decades, the behaviour of companies and the public, in general, towards the environment has largely evolved. Indeed, the different past behaviours have caused a progressive deterioration of the environment, and it is this same deterioration of the environment that has led to the transformation of the environment into a commercial phenomenon: by using natural resources in a non-optimal way, the company will inevitably incur costs. Faced with this state of affairs, various stakeholders have decided to demand that, from now on, the determinant relating to the environment must be taken into account when making decisions. Thus, as far as accounting is concerned, the subject that interests us, quality accounting information is information that presents both accounting and financial indicators, but especially environmental indicators, because the various stakeholders, headed by investors, have become aware of the importance of environmental issues. Moreover, it has been proven in many studies that in the current international context, economic and financial performance are linked to environmental performance, referring to the revisionist theory which states that environmental performance and economic and financial performance can improve each other.