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ABSTRACTAligning investments with Sustainable Development Goals (SDGs) has been a longstanding ambition for many private investors. The assessment of corporate impact on the SDGs is not a trivial task, and most present-day attempts often overlook SDG interactions, and lack scientific anchoring and transparency. We present an evidence-based review approach for investors to assess sector-level impacts on individual SDGs, and score these using a traffic-light system. Our initial review documents impacts of 81 economic sectors on SDGs 1-16. Results show that environmental SDGs are impacted negatively by most economic sectors, and that primary sector activities negatively impact the highest number of SDGs. Using the agricultural sector as a case, we draw on Causal Loop methodology to illustrate spillovers resulting from SDG interactions. Our findings point to three key considerations of relevance for sustainable investment strategies; the necessity to capture ‘impact shadows’, spillovers across SDGs, and the hierarchical nature of the SDGs.

Despite numerous pledges to the contrary, corporate activities are inflicting environmental harm and are pushing the Earth system toward and beyond planetary boundaries. Several sustainability accounting frameworks exist, designed to track corporate environmental impacts through corporate reporting, and there is currently a push toward standardization of these. However, most sustainability accounting frameworks still fail to fully capture the connections between corporate activities and impacts, as they depart from what is important for the companies (materiality assessments) and often rely on relative metrics. Here, we propose 15 essential environmental impact variables (EEIVs), applicable to all sectors, based on absolute metrics and what is essential for staying within the planetary boundaries. We argue that standardization must rather depart from these underlying premises. By designing EEIVs for seven primary industries with large environmental footprints and demonstrating the operationality via the aquaculture sector, we show how EEIVs efficiently identify the most important corporate impact information while increasing transparency between companies and stakeholders, thus enabling external assessment of corporate sustainability.

Blue foods, sourced in aquatic environments, are important for the economies, livelihoods, nutritional security and cultures of people in many nations. They are often nutrient rich1, generate lower emissions and impacts on land and water than many terrestrial meats2, and contribute to the health3, wellbeing and livelihoods of many rural communities4. The Blue Food Assessment recently evaluated nutritional, environmental, economic and justice dimensions of blue foods globally. Here we integrate these findings and translate them into four policy objectives to help realize the contributions that blue foods can make to national food systems around the world: ensuring supplies of critical nutrients, providing healthy alternatives to terrestrial meat, reducing dietary environmental footprints and safeguarding blue food contributions to nutrition, just economies and livelihoods under a changing climate. To account for how context-specific environmental, socio-economic and cultural aspects affect this contribution, we assess the relevance of each policy objective for individual countries, and examine associated co-benefits and trade-offs at national and international scales. We find that in many African and South American nations, facilitating consumption of culturally relevant blue food, especially among nutritionally vulnerable population segments, could address vitamin B12and omega-3 deficiencies. Meanwhile, in many global North nations, cardiovascular disease rates and large greenhouse gas footprints from ruminant meat intake could be lowered through moderate consumption of seafood with low environmental impact. The analytical framework we provide also identifies countries with high future risk, for whom climate adaptation of blue food systems will be particularly important. Overall the framework helps decision makers to assess the blue food policy objectives most relevant to their geographies, and to compare and contrast the benefits and trade-offs associated with pursuing these objectives.

Interdisciplinary research is paramount to addressing ocean sustainability challenges in the 21st century. However, women leaders have been underrepresented in interdisciplinary marine research, and there is little guidance on how to achieve the conditions that will lead to an increased proportion of women scientists in positions of leadership. Here, we conduct in-depth qualitative research to explore the main barriers and enablers to women’s leadership in an academic interdisciplinary marine research context. We found that interdisciplinarity can present unique and additional barriers to women leaders (e.g., complexity and lack of value attributed to interdisciplinary research) and are exacerbated by existing gender-specific issues that women experience (e.g., isolation and underrepresentation and stereotyping). Together these barriers overlap forming the “glass obstacle course”—which is particularly challenging for women in minoritized groups. Here, we provide a list of concrete, ambitious, and actionable enablers that can promote and support women’s leadership in academic interdisciplinary marine research.

Human activities have progressively eroded the biosphere basis for our societies and introduced various risks. To navigate these risks, or potential undesirable outcomes of the future, we need tools and an understanding of how to assess risk in a complex world. Risk assessments are a powerful tool to address sustainability challenges. However, two issues currently hamper their ability to deal with sustainability risks: the limited sustainability science engagement with the multifaceted nature of risk and the lack of integration of social-ecological, complex, and resilience thinking into risk assessment. In this Perspective, we review and synthesize the wide range of risk definitions and uses and juxtapose them with knowledge on complex adaptive social-ecological systems. Through this synthesis, we highlight the strengths of each risk approach and outline five challenges that, if overcome, could turn risk assessments into a much-needed multifaceted toolbox for dealing with the certain uncertainty of a complex future.

Private actors have become prominent players in the work to drive social and environmental sustainability transitions. In the fisheries sector, fishery improvement projects (FIPs) aim to address environmental challenges by leveraging the capacity of industry actors and using value chains to incentivize change. Despite globally rising FIP numbers, the incentive structures behind FIP establishment and the role of internal dynamics remain poorly understood. This paper uses institutional entrepreneurship as an analytical lens to examine the institutional change surrounding the management and trade of the Indonesian blue swimming crab and sheds light on how global market dynamics, local fishery dynamics, and value chain initiatives interact to affect the trajectory towards sustainability over time. We contribute to the institutional entrepreneurship framework by extending it with social-ecological dynamics, different actors’ ability to realize or resist change, and outcomes of institutional change. These additions can improve its explanatory power in relation to sustainability initiatives in fisheries governance and beyond. Our cross-scale historical analysis of the value chain shows not only the entrepreneurship behind the FIP’s establishment, and its institutional interventions, but also why these have been unsuccessful in improving the ecological sustainability of fishers’ and traders’ behavior. This provides valuable empirical grounding to a wider debate about industry leadership and private incentives for sustainability at large and helps disentangle under what conditions such initiatives are more (or less) likely to have intended effects.

Globally, financial services are well positioned to contribute to the transformation needed for sustainable futures and will be critical for supporting corporate activities that regenerate and promote biosphere resilience as a key strategy to confront the new risk landscape of the Anthropocene. While current financial risk frameworks focus primarily on financial materiality and risks to the financial sector, failure to account for investment externalities will aggravate climate and other environmental change and set current sustainable finance initiatives off course. This article unpacks the cognitive disconnect in financial risk frameworks between environmental and financial risk. Through analysis of environmental, social, and governance ratings and estimates of global green investments, we exemplify how the cognitive disconnect around risk plays out in practice. We discuss what this means for the ability of society at large, and finance in particular, to deliver on sustainability ambitions and global goals.

China is a key player in global production, consumption, and trade of seafood. Given this dominance, Chinese choices regarding what seafood to eat, and how and where to source it, are increasingly important—for China, and for the rest of the world. This perspective explores this issue using a transdisciplinary approach and discusses plausible trajectories and implications for assumptions of future modeling efforts and global environmental sustainability and seafood supply. We outline China's 2030 projected domestic seafood production and consumption through an examination of available statistics, and qualitatively evaluate these in relation to key stated Chinese policy targets, consumer trends, and dominant political narratives. Our analysis shows that by 2030 China is likely to see seafood consumption outstrip domestic production. To meet the seafood gap China will likely attempt to increase domestic freshwater and offshore aquaculture, increase seafood imports, possibly expand the distant water fishing industry, and invest in seafood production abroad.

Purpose: The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach: The paper’s aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings: This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Research limitations/implications: The paper argues that accounting scholarship focused on social, environmental and sustainability concerns may be further developed by engagement with Anthropocene debates. Practical implications: While accounting practice might have to change to deal with Anthropocene induced effects, this paper focuses on implications for accounting scholarship. Social implications: Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature–human interactions and how this affects accounting thought. Originality/value: This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.

This commentary lays out four challenges that currently prevent capital markets from contributing to a socially and environmentally sustainable economy. It reflects on how these can be turned into opportunities and the role of transdisciplinary research and action in promoting such change.

Blue foods play a central role in food and nutrition security for billions of people and are a cornerstone of the livelihoods, economies, and cultures of many coastal and riparian communities. Blue foods are extraordinarily diverse, are often rich in essential micronutrients and fatty acids, and can often be produced in ways that are more environmentally sustainable than terrestrial animal-source foods. Capture fisheries constitute the largest wild-food resource for human extraction that would be challenging to replace. Yet, despite their unique value, blue foods have often been left out of food system analyses, policies, and investments. Here, we focus on three imperatives for realizing the potential of blue foods: (1) Bring blue foods into the heart of food system decision-making; (2) Protect and develop the potential of blue foods to help end malnutrition; and (3) Support the central role of small-scale actors in fisheries and aquaculture. Recognition of the importance of blue foods for food and nutrition security constitutes a critical justification to preserve the integrity and diversity of aquatic species and ecosystems.