A longitudinal study of carbon disclosure strategy: evidence from utility, energy and mining industries in the UK

The paper investigates how energy-intensive industries respond to the recent government-led carbon emission schemes through the content analysis of 306 annual and standalone reports of 25 UK listed companies from 2004 to 2012. This period of reporting captures the trend and development of corporate disclosures on carbon emissions after the launch of EU Emissions Trading Schemes (ETS) and Climate Change Act (CCA) 2008. It is found that in corresponding to strategic legitimacy theory, there is an increase in both the quality and quantity of carbon disclosures as a response to these initiatives. However, the change is gradual, which reflects in the achievement of peak disclosure period two years after the launch. It indicates that the new legislations have a lasting impact on the discourses rather than an immediate legitimacy threat from the perspective of institutional legitimacy theory. The results also show that carbon disclosures are an institutionalised practice as companies in the same industries and/or with same carbon trading account status appear to imitate and adopt the industry’s ‘best practice’ disclosure strategy to maintain legitimacy. The trend analysis suggests that the overall disclosure practice is still in its infant stage, especially in the reporting of quantitative and monetary items. The paper contributes to the social and environmental accounting literature by adopting both strategic and institutional view of legitimacy, which explains why carbon disclosures evolve in a specific way to meet the expectation of various stakeholders.

Performance as social practice

Starting point for these outputs is a large scale research project in collaboration with the Zurich University for the Arts and the Kunstmuseum Thun, looking at a redefinition of Social Sculpture (Joseph Beuys/ Bazon Brock, 1970) as a functional device re-deployed to expand the art discourse into a societal discourse. Although Beuys‘ version of a social sculpture involved notions of abstruse mysticism and reformulations of a national identity these were never-the less part of a social transformation that shifted and re-arranged power relations. Following Laclau and Mouffe in their contention that democray is a fundamentally antagonistic process and contesting Grant Kester’s understanding of a ethically based relational practice, this work is alignes itself with Hirschhorn’s claim to an aesthetic practice within communities, following the possibility to view a socially based practice from both ends of the ethics debate, whereby ethical aspects fuels the aethetic to “create situations that are beautiful because they are ethical and shocking because they are ethical, thus in turn aesthetic because they are ethical” (O’Donnell). This project sets out to engage in activities which interact with surrounding communities and evoce new imaginations of site, thereby understanding site as a catalysts for subjective emergences. Performance is tested as a site for social practice. Archival research into local audio/visual resources, such as the Swiss Radio Archive, the Swiss Military Film Archives and zoological film archives of the Basel Zoo, was instrumental to the navigation of this work, under theme of crisis, catastrophy, landscape, fallout, in order to create a visual language for an active performance site. Commissioned by the Kunstmuseum Thun in collaboration with the University for the Arts in Zurich as part of a year long exhibition programme, (other artists are Jeanne Van Heeswijk (NL) and San Keller (CH), ) this project brings together a series of different works in a new performace installation. The performance process includes a performance workshop with 30 school children from local Swiss schools and their teachers, which was conducted publicly in the museum spaces. It enabled the children to engage with an unexpected set of tribal and animalistic behaviours, looking at situations of flight and rescue, resulting in a large performance choreography orchestration without an apparent conductor, it includes a collaboration with renowned Swiss zoologist, Prof Klaus Zuberbühler(University of St Andrews) and the Colonal General Haldimann commander of the military base in Thun. The installation included 2 static video images, shot in an around spectacular local cave site (Beatus Caves) including 3 children. The project will culminate in an edited edition of the Oncurating Journal, (issue no, tbc, in 2012) including interviews and essays from project collaborators. (Army Commander General, Thun, Jörg Hess, performance script, Timothy Long, and others)

When bookkeepers become beekeepers: why bee accountability

Accounting for biodiversity has received increasing attention from the academic accounting community in recent years. Despite a stream of research investigating the quality and quantity of biodiversity reporting in general, no academic research has focused on reporting related to one specific species. This paper explores the quality and quantity of corporate disclosures relating to bees. Society is becoming increasingly concerned about the accelerating fall in bee populations around the world. Colony Collapse Disorder has been spreading through global bee populations since 2006, decimating commercial hives. Concerns are fuelled by fears that pollinators may become extinct which would have dire consequences for the majority of world food production, leaving human pollination, at immense cost, the only alternative. On the basis of these fears, companies as well as other organisations, have started to establish programmes aimed at rejuvenating global bee populations. In this paper we explore the bee-related disclosures provided by a large selection of UK listed companies. We assess the extent to which companies believe they have a role to play in enhancing and protecting bee populations. Further we consider whether corporate accountability in this area derives solely from a business case or whether there is a deeper societal connection with bees as a species which is encouraging companies to protect their survival. The paper investigates the historical and philosophical connection between bees and human beings, for example the ways industrial production has been likened to honey production. We draw parallels between bees and human industrial organisation as well as between the role and responsibilities of the bookkeeper and the beekeeper.

Proceedings of the Ninth Annual Conference of the British Association for Biological Anthropology and Osteoarchaeology, Department of Archaeology, University of Reading

The Proceedings of the Ninth Annual Conference of the British Association for Biological Anthropology and Osteoarchaeology (BABAO) held at the University of Reading in 2007. Contents: 1) A life course perspective of growing up in medieval London: evidence of sub-adult health from St Mary Spital (London) (Rebecca Redfern and Don Walker); 2) Preservation of non-adult long bones from an almshouse cemetery in the United States dating to the late nineteenth to the early twentieth centuries (Colleen Milligan, Jessica Zotcavage and Norman Sullivan); 3) Childhood oral health: dental palaeopathology of Kellis 2, Dakhleh, Egypt. A preliminary investigation (Stephanie Shukrum and JE Molto); 4) Skeletal manifestation of non-adult scurvy from early medieval Northumbria: the Black Gate cemetery, Newcastle-upon-Tyne (Diana Mahoney-Swales and Pia Nystrom); 5) Infantile cortical hyperostosis: cases, causes and contradictions (Mary Lewis and Rebecca Gowland); 6) Biological Anthropology Tuberculosis of the hip in the Victorian Britain (Benjamin Clarke and Piers Mitchell); 7) The re-analysis of Iron Age human skeletal material from Winnall Down (Justine Tracey); 8) Can we estimate post-mortem interval from an individual body part? A field study using sus scrofa (Branka Franicevec and Robert Pastor); 9) The expression of asymmetry in hand bones from the medieval cemetery at Écija, Spain (Lisa Cashmore and Sonia Zakrezewski); 10) Returning remains: a curator’s view (Quinton Carroll); 11) Authority and decision making over British human remains: issues and challenges (Piotr Bienkowski and Malcolm Chapman); 12) Ethical dimensions of reburial, retention and repatriation of archaeological human remains: a British perspective (Simon Mays and Martin Smith); 13) The problem of provenace: inaccuracies, changes and misconceptions (Margaret Clegg); 14) Native American human remains in UK collections: implications of NAGPRA to consultation, repatriation, and policy development (Myra J Giesen); 15) Repatriation – a view from the receiving end: New Zealand (Nancy Tayles).