Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh

Purpose – The aim of this study is to elicit accountants' perceptions regarding corporate social and environmental accounting and reporting practices in a developing country such as Bangladesh.

Design/methodology/approach – Members of the Institute of Chartered Accountants of Bangladesh (ICAB) were surveyed to determine their perceptions on issues pertaining to social and environmental accounting and reporting practices in Bangladesh.

Findings – Whilst the findings show that accountants have positive attitudes toward corporate social and environmental accounting, progress is limited, with the absence of ICAB in making any noticeable effort to develop such practices.

Research implications – Unlike prior studies, the implications of this study suggest that without international influence, it is less likely that institutional forces in Bangladesh (ICAB and the government) would be effective in dealing with social and environmental accounting and reporting issues.

Originality/value – While prior studies advocate proactive roles of the accounting profession, this study argues that proactive roles are less likely to prevail in the context of Bangladesh without direct intervention from institutional and regulatory authorities in the international arena.

Corporate sustainability reporting of major commercial banks in line with GRI : Bangladesh evidence

Purpose – This paper aims to examine the tendencies of sustainability reporting by major commercial banks in Bangladesh in comparison with global sustainability reporting indicators outlined in the GRI framework together with banks' predilection toward reporting 16 GRI financial service sector (FSS) specific performance indicators.

Design/methodology/approach – Based on the GRI G3 guidelines, the paper investigated banks' reporting in five broad areas of sustainability, such as environment, labour practices and decent works, product responsibility, human rights and society. The 2008/2009 annual reports of 12 major commercial banks listed on Dhaka stock exchange were analysed and coded using a content-based technique.

Findings – The results show that information on society is addressed most extensively with regard to extent of reporting. This is followed by the disclosures prepared on decent works and labour practices and environmental issues. Furthermore, the disclosures of product responsibility information and the information for human rights are rather scarce in banks' reporting; on the subject of FSS-specific disclosures, only seven items out of 16 are disclosed by all sample banks.

Research limitations/implications – The findings of the study indicate that Bangladeshi commercial banks' social disclosures could develop in this style to become more holistic and over time (in association with the country's central bank involvement) to resemble a type of structured reporting to the point where they are properly labelled per se.

Originality/value – The study contributes to the social disclosure literature, in particular in a developing countries banking sector context, seeing as it disseminates evidence of the standing on social disclosures practices at the level of GRI with developing countries' banks data.

Packaged good : responses from Australian journalism educators on the Reporting Diversity project

The Reporting Diversity Project provides teaching materials on reporting cultural diversity for journalism educators and university students. This article reports the findings from a survey designed to gauge journalism educators' awareness of the online curriculum resources and their views on the usefulness of these materials. The survey was also used to capture journalism academics' views on educational resources produced with government support. This article includes the findings from a series of trials of the Reporting Diversity teaching resources with a small cohort of academics from throughout Australia. It includes their evaluation of the resources and reveals ways in which the modules are being used and adapted for different classroom settings.

Human rights performance reporting : a study of corporations within Australian financial sector

This paper investigates the human rights performance reporting practices of the top 50 Australian financial service companies listed in the Australian Stock Exchange. All corporate reporting media, including annual reports, Social Responsibility Reports (CSR) and company websites, were reviewed to document their disclosure practices for the current period (2009/2010). In considering a number of international voluntary guidelines on human rights, a content analysis instrument containing 80 specific human rights themes, under 10 general categories, was developed to examine corporate reporting media. The results remain intensely unimpressive. The number of companies that disclosed human rights items is extremely low; the majority of the items were not disclosed by any of the companies under investigation. However, compared to CSR reports and company websites, annual reports were the preferable media used to disclose human rights issues. The result indicates how ineffective the voluntary global guidelines are in ensuring that Australian financial corporations report on their human rights performances.

ID scanning, the media and the politics of urban surveillance in an Australian regional city

Computerised ID scanning technologies have permeated many urban night-time economies in Australia, the United States, Canada and the United Kingdom. This paper documents how one media organisation’s overt and tacit approval of ID scanners helped to normalise this form of surveillance as a precondition of entry into most licensed venues in the Australian city of Geelong. After outlining how processes of governance “from above” and “from below” interweave to generate distinct political and media demands for strategies to prevent localised crime problems, a chronological reconstruction of media reports over a three-and-a half year period demonstrates how ID scanning became the centrepiece of a holistic reform strategy to combat alcohol-related violence in this nightclub precinct. Several discursive techniques helped to normalise this “technological fix”, while suppressing critical discussion of viable concerns over information privacy, data security and system networking. These
included pairing reports of an initial “signal crime” with examples of “virtual victimhood” to stress the urgency of a radical surveillance-based response, which was supported by anecdotal statements from key “primary definers” highlighting the success of this initiative in targeting a wider population of antisocial “others”. The implications of these reporting practices are discussed in light of the media’s central role in reforming the Geelong night-time economy and broader trends in using novel surveillance technologies to combat urban crime problems at the expense of alternative measures that protect individual liberty.

Are parental concerns for child TV viewing associated with child TV viewing and the home sedentary environment?

Background
Time spent watching television affects multiple aspects of child and adolescent health. Although a diverse range of factors have been found to be associated with young people's television viewing, parents and the home environment are particularly influential. However, little is known about whether parents, particularly those who are concerned about their child's television viewing habits, translate their concern into action by providing supportive home environments (e.g. rules restricting screen-time behaviours, limited access to screen-based media). The aim of this study was to examine associations between parental concerns for child television viewing and child television viewing and the home sedentary environment.
Methods
Parents of children aged 5-6 years ('younger' children, n = 430) and 10-12 years ('older children', n = 640) reported usual duration of their child's television (TV) viewing, their concerns regarding the amount of time their child spends watching TV, and on aspects of the home environment. Regression analyses examined associations between parental concern and child TV viewing, and between parental concern and aspects of the home environment. Analyses were stratified by age group.
Results
Children of concerned parents watched more TV than those whose parents were not concerned (B = 9.63, 95% CI = 1.58-17.68, p = 0.02 and B = 15.82, 95% CI = 8.85-22.80, p < 0.01, for younger and older children respectively). Parental concern was positively associated with younger children eating dinner in front of the television, and with parental restriction of sedentary behaviours and offering sedentary activities (i.e. TV viewing or computer use) as a reward for good behaviour among older and young children. Furthermore, parents of older children who were concerned had fewer televisions in the home and a lower count of sedentary equipment in the home.
Conclusions
Children of concerned parents watched more TV than those whose parents who were not concerned. Parents appear to recognise excessive television viewing in their children and these parents appear to engage in conflicting parental approaches despite these concerns. Interventions targeting concerned parents may be an innovative way of reaching children most in need of strategies to reduce their television viewing and harnessing this parental concern may offer considerable opportunity to change the family and home environment.

Do parents’ and children’s concerns about sports safety and injury risk relate to how much physical activity children do?

Objective To see whether concerns about injury risk relate to children's physical activity (PA).
Methods Two cohorts were recruited from 19 Australian schools and assessed in 2001 (T1), 2004 (T2) and 2006 (T3). The younger (n=162) was assessed at 6, 9 and 11years old, and the older (n=259) at 11, 14 and 16 years old. At T1 and T2, parents of the younger cohort reported on fear of child being injured, and whether child would be at risk of injury if they played organised sport; the older cohort self-reported injury fear. Accelerometers assessed PA at each time point. Linear regression models examined cross-sectional associations, and also associations between T1 injury fear and risk and T2 PA, and T2 injury fear and risk and T3 PA.
Results In the younger cohort at T2 (9 years), fear and risk were both negatively associated with moderate to vigorous PA (MVPA) (β=−0.17, 95% CI −0.30 to −0.03 and β=−0.26, 95% CI −0.41 to −0.10) and also vigorous PA (VPA). Fear was also associated with moderate PA (MPA). For the older cohort at T1, injury fear was negatively associated with MVPA (β=−0.21, 95% CI −0.35 to −0.07) and also MPA and VPA. Parental perception of risk at T1 (6 years) was negatively associated with children's MPA at T2 (9 years) (β=−0.17, 95% CI −0.32 to −0.02). Sex did not moderate any association.
Conclusions Younger children and their parents need to know which sports have low injury risks. Some children may need increased confidence to participate.

Brief report : maltreatment in childhood and body concerns in adulthood

Objective: We examined the relationship between maltreatment in childhood and body concerns in adulthood.

Method: A community sample of 156 women and 143 men completed measures of maltreatment – frequency of sexual abuse, physical abuse, physical neglect, emotional abuse and emotional neglect – in childhood. They also reported current dissatisfaction with body weight and shape and drive for thinness and drive for muscle.

Results and conclusions: Childhood maltreatment was associated with drive for muscle in women and body dissatisfaction and drive for thinness in men. The results provide some evidence that adverse conditions in childhood can be associated with gender-atypical body concerns in adulthood.