The ethical, social and environmental reporting-performance portrayal gap

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting-performance” portrayal gap is a key measure of the extent to which an organisation is accountable to its stakeholders. Alpha's disclosures concerning its ethical, social and environmental performance for the years 1993 and 1999 were compared with information obtained on Alpha's performance from other sources. Two different pictures of performance emerged leading to the conclusion that, in the case of Alpha, reports do not demonstrate a high level of accountability to key stakeholder groups on ethical, social and environmental issues. Of particular concern is the lack of “completeness” of reporting. Second, the article assesses the potential of recent standards or guidelines developed by the Global Reporting Initiative (GRI) and the Institute of Social and Ethical AccountAbility (AccountAbility) as well as the industry's own “responsible care” initiative to reduce this “reporting-performance” portrayal gap and improve corporate accountability. The conclusions point to the need for other measures to improve accountability including mandatory reporting guidelines, better developed audit guidelines, a mandatory audit requirement for MNCs and a radical overhaul of corporate governance systems.

Sociocultural influences on body image concerns and body change strategies among Indigenous and Non-Indigenous Australian adolescent girls and boys

Sociocultural messages about the ideal body build have been studied predominantlyamong White adolescent girls. In the current study we examined the relationships between perceived sociocultural influences, body image concerns, and body change strategies among 47 (22 boys and 25 girls) Indigenous Australian adolescents. These relationships were compared to those from 47 non-Indigenous adolescents (predominantly from an Anglo-Saxon background), who were matched on gender, age, and school grade. Overall, the sociocultural influences were found to be associated with body image concerns and body change strategies among both cultural groups. The only exception was that the sociocultural influences were not associated with the Indigenous girls levels of body dissatisfaction or body image importance. These findings are discussed in relation to past studies of White and Black girls.

Small business peceptions of online marketing research

Concerns over the overall cost of marketing research and the cost per usable response have in large measure caused marketing practitioners to turn to online marketing research techniques, either as a solus technique, or in a mixed mode application. However, the use of e-mail and mixed mode surveys such as postal invitations to complete online questionnaires present both familiar and new issues, as the extant literature illustrates. This paper examines an earlier study before reporting findings from the present study, which employs a method that ascertains the probability of commissioning and/or responding to four survey research methods, described in scenarios and delivered using e-mail and the World Wide Web (Web). It is evident that while perceptions of e-mail, the Internet, and privacy have changed since early use of the Internet and more particularly the World Wide Web, and there is acknowledgment in the literature concerning the lower costs and faster response speeds of online marketing research, small businesses do appear to discriminate in favour of targeted online survey methods over postal surveys, portrayed as scenarios in this study. They indicate a greater likelihood of responding to targeted, hybrid email/Web surveys than traditional postal surveys.

Integrated health impact assessment into the triple bottom line concept

This theoretical study explores the links between the Triple Bottom Line (TBL) concept and the principles of HIA and considers the potential role of HIA to provide a mechanism for integrating health concerns within a broader agenda of government and business. TBL is a framework linked to the broader sustainability agenda that underpins and reviews environmental, economic and social performance of organizations. In its simplest form, TBL acts as a tool for reporting to stakeholders/shareholders organizational performance and the nature of the impacts on the community. The links to HIA are clear as both seek to determine the impact (potential and actual) on the health and well-being of the population.

The study found that TBL can operate at four levels within organizations ranging from reporting through to full integration with the organization's goals and practices. Health is narrowly defined and there are tensions about how to undertake the social accountability functions. The study shows the potential role for HIA within the broader policy and accountability agenda. As health is one of the main outcomes of an organization's activities it needs to be taken into account at all levels of activity.

Financial reporting for environmental and social responsibility: a normative strategic concept

Corporate responsibility demands that firms address environmental and social values in their firms' policy and key performance indicators. These are integrated through strategic planning and require firms to merge the long-term environmental and social values with short-term economic objectives and performance measures. Each firm's strategy will differ. This paper provides a normative reporting concept to connect the financial implications associated with long-term planning for environmental and social values, with short-term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing and variable costing are integrated to offer upstream information based on a product segment view.

Parental concerns about childhood obesity and the strategies employed to prevent unhealthy weight gain in children.

Objectives: To describe parental concerns about their child’s weight, to determine the proportion of parents taking preventive action to avoid obesity in their children and the predictors of taking preventive action, and to describe the strategies adopted by parents.
Design: A cross-sectional survey was conducted. Children’s heights and weights were measured, and parents completed a questionnaire that included measures of their own weight status, perceptions of their child’s weight, concerns about their child’s current weight and future weight as an adolescent and adult, and the strategies used to prevent obesity.
Setting: The study was conducted in Melbourne, Australia.
Subjects: A total of 291 families of children aged 5–6 years and 919 families of children aged 10–12 years participated.
Results: Eighty-nine per cent of parents of overweight 5–6-year-olds and 63% of parents of overweight 10–12-year-olds were unaware their child was overweight. Seventy-one per cent of parents of overweight 5–6-year-olds and 43% of parents of overweight 10–12-year-olds were not concerned about their child’s current weight. Although 31% of parents of 5–6-year-olds and 43% of parents of 10–12-year-olds were taking action to prevent unhealthy weight gain in their children, less-educated parents were less likely to do so.
Conclusions: Public health programmes are required to raise parental recognition of childhood overweight and of related risk behaviours, and to provide parents with practical strategies to prevent unhealthy weight gain in their children.

A longitudinal investigation of the development of weight and muscle concerns among preadolescent boys

The study examined the impact of body mass index (BMI), negative affect, self-esteem, and sociocultural influences in the development of weight and muscle concerns among preadolescent boys. Body dissatisfaction, importance placed on weight and muscles, weight loss strategies, and strategies to increase muscles were evaluated. Participants were 237 boys aged between 8 and 11 years who were tested at three assessment periods 8 months apart. The main predictor of boys’ body change strategies was their perceived pressures to modify weight and muscles from parents, peers, and the media. The other main predictor of boys’ body change strategies and the sole predictor of body dissatisfaction was BMI. Self-esteem and negative affect were found to be weak and generally nonsignificant predictors of boys’ body image concerns and body change strategies. Additional studies that examine the risk and protective factors associated with boys’ weight and muscle concerns are needed to assist in the development of prevention programs for preadolescent boys.

Body image attitudes and concerns among indigenous Fijian and European Australian adolescent girls

Research on body image has primarily been conducted among Western women who highly value the thin ideal body size. There has been limited research that has examined body image attitudes among Fijian adolescent girls who are exposed to both traditional sociocultural pressures that promote a larger body size and Western pressures that promote slimness. Using in-depth semi-structured interviews, we examined the factors associated with body image attitudes and concerns among a sample of 16 indigenous Fijian and 16 European Australian adolescent girls aged between 13–18 years. An inductive analysis of girls’ responses indicated that both groups of girls experienced body image concerns including body dissatisfaction, a preference for thinness and concerns associated with weight gain. These findings have implications for our understanding of the role of culture in shaping body image among girls and may prove useful in the development of future survey research that can be implemented among both Fijian and Western adolescents.

The advantages of a proactive business response to human rights reporting

In a globalizing world, with shifting production, labor and consumer markets and increased competitiveness, human rights are gaining new practical relevance. The UN Global Compact presented by UN Secretary-General Kofi Annan to the World Economic Forum at Davos in 1999, sought to create a voluntary international corporate citizenship network to bring together private-sector and other social actors. Its central aim is to advance responsible corporate citizenship and universal social and environmental principles to meet the challenges of globalization. The business (and ethical) case for corporate engagement in human rights reporting is strengthening, although much still needs to be done. The Danish Human Rights and Business Project launched its 2006 educational project on company codes of conduct aimed at developing models for business in the pharmaceutical, steel, agricultural, logging, lumber, paper and cardboard, and apparel and textile industries, assessing company codes against international human rights standards.

Emerging trends in the use of drugs to manage the challenging behaviour of people with intellectual disability

Background Concerns about the pharmacological management of the behaviour of individuals with intellectual disability have resulted in the development of legislative and procedural controls.
Method This Australian study provided a comparison of 873 reported cases where drugs were administered to manage behaviour in March 2000, with 762 cases reported in March 1993. Drug use in individuals who remained medicated across time (n = 316: recurrent sample) was also compared with those who were reported only in 1993 (n = 329: limited sample).
Results A small decrease in the proportion of individuals who were reported to have received medication was evident over time (from 5% to 4.5% of total population). However, this was accompanied by an increase in drug diversity and interclass polypharmacy. An increase in antidepressant use was evident (from 7.4% to 13.8% of reported drugs), and there was a trend towards greater reporting of medication for acute behavioural problems and medication use with children. Greater use of antipsychotic drugs was evident in individuals who remained medicated across time compared with those who did not.
Conclusions The findings suggest the need for continuous research into practice. The fact that many individuals receive medication over long periods makes it incumbent on service providers to engage in regular, comprehensive and individualized review and evaluation of medication regimes.

Easier analysis and better reporting : modelling ordinal data in mathematics education research

This article presents an examination of the use of Rasch modelling in a major research project, 'Improving Middle Years Mathematics and Science' (IMYMS). It is unarguable that it is important to take students' perceptions, or views, into account when planning learning and teaching for them. The IMYMS student perceptions survey is an attempt to make visible these student viewpoints, and report them in a way that is accessible to teachers and researchers involved in the project. The project involves four clusters of schools from urban and regions of Victoria to investigate the role of mathematics and science knowledge and subject cultures in mediating change processes in the middle years of schooling. There are five secondary and twenty-eight primary schools. The project has generated both qualitative and quantitative data, with much of the qualitative data being ordinal in nature. Reporting the results of analyses for a range of audiences necessitates careful, well-designed report formats. Some useful new report formats based on Rasch modeling -the Modified Variable Map, the Ordinal Map, the Threshold Map, and the Annotated Ordinal Map - are illustrated using data from the IMYMS project. The Rasch analysis and the derived reporting formats avoid the pitfalls that exist when working with ordinal data and provide insights into the respondents' views about their experiences in schools unavailable by other approaches.

Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance

This objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of the top 500 firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives(GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, and drawing heavily on the research of Gamble et al (1995), the study compared 425 annual reports over a two year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Analysis of stakeholder concerns with a view to avoid organisational conflict in B2B systems

In recent years there has been a remarkable increase in information exchange between organizations due to changes in market structures and new forms of business relationships. The increase in the volume of business-to-business (B2B) transactions has contributed significantly to the expanding need for electronic systems that could effectively support communication between collaborating organizations. Examples of such collaborating systems include those that offer various types of business-to-business services, e.g. electronic commerce, electronic procurement systems, electronic links between legacy systems, or outsourced systems providing data processing services via electronic media. Development and running of B2B electronic systems has not been problem free. One of the most intractable issues found in B2B systems is the prevalence of inter-organisational conflict reported to exist and persists between the participants of interorganisational electronic networks. There have been very few attempts, however, to prescribe any practical method of detecting the antecedents of such conflict early in B2B development to facilitate smooth construction and the subsequent operation of B2B services. The research reported in this paper focuses on the identification and analysis of antecedent conflict in a joint process involving different organizations in a B2B venture. The proposed method involves identification of domain stakeholders, capturing and packaging their views and concerns into a reusable form, and the application of captured domain experience in B2B systems development. The concepts and methods introduced in this paper have been illustrated with examples drawn from our study of six web-enabled payroll systems.