This idiom usually implies criticism towards someone's inaction or denial. Politicians often bury their heads in the sand when it's time to make tough decisions.
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Metaphorical Visual
Imagine an ostrich hiding its head to feel safer; this visual can help remember the phrase's meaning. Companies can't just hide their head in the sand when environmental issues are raised.
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Modern Context
Common in discussions about social, political, or environmental issues. You're burying your head in the sand if you think climate change isn't real.