Dr Anatoli Bourmistrov is a Professor Accounting/Management Control at Nord University Business School, Norway. Dr Levi Gårseth-Nesbakk is a Professor of Accounting at Nord University Business School, Norway. Dr Toomas Haldma was a Professor of Accounting at Tartu University, Estonia. Dr Jan Mouritsen is a Professor of Management Control in the Department of Operations Management, Copenhagen Business School, Denmark. Dr Roman Vakulchuk is the Head of Climate and Energy Research Group and a Senior Researcher at the Norwegian Institute of International Affairs (NUPI), Oslo, Norway.