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.

Traditional environmental knowledge and community perceptions in sustaining the forest environment : case study of Minahasa ethnic community in the surrounding of Lake Tondano, North Sulawesi - Indonesia

The idea of sustainable development is distinct from the idea of restoring or conserving nature. This concept is embedded in the Rio Declaration on Environment and Development (1992) which Indonesia and several countries around the world have signed. Sustainable development seeks to interlace humans and nature, while restoration (especially at the large scale) often allows nature to be addressed separately, sometimes out of remorse for the damage caused by humans. In terms of attaining sustainable natural resource development, the opportunities offered by traditional ecological knowledge documentation are considered essential in enabling the achievement of sustainability because most of these Indigenous and/or local communities are situated in areas where many species have been historically cultivated and used in a sustainable way for thousands of years. The skill and techniques of these local communities can provide valuable information for the global community to evaluate current environmental policies. Such research and evaluation is often robustly and best undertaken through ethnoecological methodological paradigms. This paper examines the traditional environment knowledge of the Minahasan ethnic community, who live in the surrounds of Lake Tondano in the North Sulawesi, together with the Minahasan conscious and unconscious actions in conserving their forest ecology in addition to their knowledge of culture about forest protection in the region. In particular, contemporary use of traditional environmental knowledge is examined in terms of its relevance to in traditional resource management and land use planning, as avenues to better curate and manage natural resources through informed regional planning strategies and mechanisms.

Characteristics of utility cyclists in Queensland, Australia : an examination of the associations between individual, social and environmental factors and utility cycling

Background: Initiatives to promote utility cycling in countries like Australia and the US, which have low rates of utility cycling, may be more effective if they first target recreational cyclists. This study aimed to describe patterns of utility cycling and examine its correlates, among cyclists in Queensland, Australia.

Methods: An online survey was administered to adult members of a state-based cycling community and advocacy group (n=1813). The survey asked about demographic characteristics and cycling behavior, motivators and constraints. Utility cycling patterns were described, and logistic regression modeling was used to examine associations between utility cycling and other variables.

Results: Forty-seven percent of respondents reported utility cycling: most did so to commute (86%). Most journeys (83%) were >5 km. Being male, younger, employed full-time, or university-educated increased the likelihood of utility cycling (p<0.05). Perceiving cycling to be a cheap or a convenient form of transport were associated with utility cycling (p<0.05).

Conclusions: The moderate rate of utility cycling among recreational cyclists highlights a potential to promote utility cycling among this group. To increase utility cycling, strategies should target female and older recreational cyclists and focus on making cycling a cheap and convenient mode of transport.

Cultural regionalism and environmental planning and design : charting regionalism in deference to globalism

The last 400 years has witnessed Western colonialism spread across the Asian communities and landscape transforming and re-defining their identity, culture, landscape patterns and meanings, as well as their land ethic. Whilst independence has brought forth robust attempts at nationalism it has been at the deference of regionalism and cultural identity. Instead, modernism, economic regeneration and growth, and attempts to define a nationalist image out of the newly created nations that are often a patchwork quilt of pre-colonial empires, are signalling the demise of critical regionalism and Indigenous knowledge systems. This paper considers the changes and cultural transformations over the last 400 years pointing to key dilemmas in regionalist growth, deterioration and stabilisation that are causing a loss of environmental and cultural values, morals and codes. These are the cultural and planning ‘rules’ that originally structured and guided the sustainable life and spirit of community, land and culture as an integrated whole. Particular attention will be drawn to the Indigenous communities of Malaysia, Indonesia and Australia that are struggling to maintain identity and environmental ethic in the shadow of major disjointed and multi-objectival national and international economic growth and digital transformation advances. Several possible answers or mediated strategies are offered, through a cultural heritage and planning lens, that could afford a respect and creative integration of these Indigenous knowledge systems to better inform regional growth and land management strategies so that it was regionally relevant.

Associations between neighbourhood and household environmental variables and fruit consumption : exploration of mediation by individual cognitions and habit strength in the GLOBE study

Objective The present study examined associations of several home and neighbourhood environmental variables with fruit consumption and explored whether these associations were mediated by variables derived from the Theory of Planned Behaviour (TPB) and by habit strength.

Design Data of the Dutch GLOBE study on household and neighbourhood environment, fruit intake and related factors were used, obtained by self-administered questionnaires (cross-sectional), face-to-face interviews and audits.

Setting The city of Eindhoven in the Netherlands

Subjects Adults (n 333; mean age 58 years, 54 % female).

Results Multiple mediation analyses were conducted using regression analyses to assess the association between environmental variables and fruit consumption, as well as mediation of these associations by TPB variables and by habit strength. Intention, perceived behaviour control, subjective norm and habit strength were associated with fruit intake. None of the neighbourhood environmental variables was directly or indirectly associated with fruit intake. The home environmental variable ‘modelling behaviour by family members’ was indirectly, but not directly, associated with fruit intake. Habit strength and perceived behaviour control explained most of the mediated effect (71·9 %).

Conclusions Modelling behaviour by family members was indirectly associated with fruit intake through habit strength and perceived behaviour control. None of the neighbourhood variables was directly or indirectly, through any of the proposed mediators, associated with adult fruit intake. These findings suggest that future interventions promoting fruit intake should address a combination of the home environment (especially modelling behaviour by family members), TPB variables and habit strength for fruit intake.

Resistance of nanocrystalline vis-à-vis microcrystalline Fe–Cr alloys to environmental degradation and challenges to their synthesis

This paper presents a hypothesis and its experimental validation that a nanostructure can bring about dramatic improvements in the oxidation/corrosion resistance of iron–chromium alloys. More specifically, a nanocrystalline Fe–10 wt% Cr alloy was found to undergo oxidation at a rate that was an order of magnitude lower than its microcrystalline counterpart. Importantly, the oxidation resistance of nanocrystalline Fe–10 wt% Cr alloy was comparable with that of the common corrosion-resistant microcrystalline stainless steels (having 18–20 wt% chromium). The findings have the potential of leading to the next generation of oxidation-resistant alloys. However, due to poor thermal stability of nanocrystalline structure, synthesis/processing of such alloys is a challenge. Discs of nanocrystalline Fe–10% Cr alloy were produced by ball-milling of Fe and Cr powders and compaction of the powder without considerable grain growth by processing within a suitable time–temperature window. The paper also presents a theoretical treatise to arrive at the minimum chromium content required for establishing a protective layer of chromium oxide in an Fe–Cr alloy of a given nanometric grain size.

Watching clouds over country : reconsidering Australian indigenous perspectives about environmental change and climate change

This paper considers an Indigenous perspective on the rapidly transforming Australian environment and the impact of world climate change. It is largely based upon a National Climate Change Adaptation and Research Facility (NCCARF) research project, in progress, that is seeking to translate a south-eastern Australian Indigenous perspective of how climate change affects 'country'. The project involves direct community consultation and workshops, framed by a literature review and longstanding author involvements with Indigenous communities in planning, design and native title projects, and will discuss conclusions being raised. Importantly, this discourse is being formulated with peri-urban based Indigenous communities whom are well educated and deeply involved with statutory and strategic planning processes and native title debates.