Corporate environmental and climate change disclosures:empirical evidence from Bangladesh

Purpose-In this article, we examine the nature and the extent of corporate environmental and climate change disclosures in Bangladesh. Design/methodology/ approach-For this purpose, we have undertaken a content analysis of annual reports related to the year 2008 and websites of the 100 largest companies (according to market capitalization) listed on the Dhaka Stock Exchange. We have used 24 content analysis categories to capture the relevant disclosures related to climate change and other environmental issues. Findings-Key findings of our analysis suggest that the level of environmental and climate change disclosures is very low in Bangladesh. Although 91% of companies made disclosures in at least one category, most companies disclosed information only on the ''energy usage'' category, which is a mandatory requirement. Even fewer companies made disclosures in the specific areas of climate change. No disclosure was made in the significant categories such as GHG emissions. The second most popular category related to climate change was adaptation measures. Among the other environmental disclosures, a significant finding is that only 5% of (website 6%) companies disclosed that they had an effluent treatment plant. Closer examination of the nature of disclosures suggests that most of the disclosures are positive and descriptive in nature. Originality/value-As far as we are aware, this is the first study of its kind in Bangladesh which systematically examines corporate climate change disclosures as a particular focus of research. Copyright © 2010 by Emerald Group Publishing Limited.

Climate change and knowledge politics

This paper addresses the paradox that although the Intergovernmental Panel on Climate Change has reached a broad consensus, various governments pursue different, if not opposing policies. This puzzle not only challenges the traditional belief that scientific knowledge is objective and can be more or less directly translated into political action, but also calls for a better understanding of the relation between science and public policy in modern society. Based on the conceptual framework of knowledge politics the use of expert knowledge in public discourse and in political decisions will be analysed. This will be carried out through a country comparison between the United States and Germany. The main finding is that the press in both countries relies on different sources of scientific expertise when reporting on global warming. In a similar way, governments in both countries use these different sources for legitimising their contrasting policies.

The two limits debates: "Limits to Growth" and climate change

In this article we compare the current debate about global warming with the earlier discourse of Limits to Growth (LtG) of the 1970's. We are especially interested in the similarities of and differences between the two cases and therefore compare the policy challenges and lessons to be drawn. While the two debates differ on important issues, they share a technocratic orientation to public policy, and susceptibility to similar pitfalls. In both debates alarming scenarios about future catastrophes play an important role. We suggest that climate change policy discourse needs to focus more closely on the social, economic, and political dimensions of climate change, as opposed to its excessive emphasis on emission reduction targets. We also argue that an excessive faith in the market mechanisms to supply global warming mitigation technologies is problematic. In this respect, we provide a reality check regarding the political implications of emission targets and timetables and suggest how policy issues can be moved forward.

Sub-national responses to climate change in England:evidence from local area agreements

The machinery of governance to address climate change at the sub-national level in England continues to evolve. Drawing on documentary evidence and the views of civil servants and local authority officials from the English West Midlands, this article explores the process through an examination of the inclusion of climate change indicators in the recent round of Local Area Agreements (LAAs), negotiated between central government and local authorities and Local Strategic Partnerships. Considerable popularity has been accorded these indicators nationally, but there are important variations in the pattern of take up. Moreover, significant uncertainties surround the contribution of local measures to reduce CO2 emissions and the targets attached to measures to adapt to climate change are seen as undemanding. Conversely, the impending Carbon Reduction Commitment will act as a powerful incentive for public bodies to cut CO2 emissions from their estates. Although potentially contributing to greater coherence in tackling climate change, achieving collective action through LAAs will prove problematic.

Climate change and construction sector SMEs:vulnerability, consequences and resilience

Climate change has become one of the prime challenges the society has to face in the future. As far as businesses are concerned, it also has added one other important issue that they have to consider as part of their business planning. Climate change is of significant importance particularly to the Small and Medium-sized enterprises (SMEs), which are considered as the most vulnerable among the business community to the effects of climate change. This paper presents the findings of a literature review conducted with the aim of identifying the specific importance of climate change to the construction sector SMEs. The objectives of the paper are to identify the vulnerability of construction sector SMEs to the effects of climate change, their consequences and also to identify the importance of improving resilience and implementing adaptive measures to manage these issues. The paper also outlines the directions of a study undertaken to address these issues as part of an EPSRC funded research project titled “Community Resilience to Extreme Weather Events – CREW”. The paper concludes by stressing the importance of improving the resilience of construction sector SMEs to climate change effects and also the importance of collective action in this regard.

Climate change performance measurement, control and accountability in English local areas

Purpose – This paper aims to consider how climate change performance is measured and accounted for within the performance framework for local authority areas in England adopted in 2008. It critically evaluates the design of two mitigation and one adaptation indicators that are most relevant to climate change. Further, the potential for these performance indicators to contribute to climate change mitigation and adaptation is discussed. Design/methodology/approach – The authors begin by examining the importance of the performance framework and the related Local Area Agreements (LAAs), which were negotiated for all local areas in England between central government and Local Strategic Partnerships (LSPs). This development is located within the broader literature relating to new public management. The potential for this framework to assist in delivering the UK's climate change policy objectives is researched in a two-stage process. First, government publications and all 150 LAAs were analysed to identify the level of priority given to the climate change indicators. Second, interviews were conducted in spring 2009 with civil servants and local authority officials from the English West Midlands who were engaged in negotiating the climate change content of the LAAs. Findings – Nationally, the authors find that 97 per cent of LAAs included at least one climate change indicator as a priority. The indicators themselves, however, are perceived to be problematic – in terms of appropriateness, accuracy and timeliness. In addition, concerns were identified about the level of local control over the drivers of climate change performance and, therefore, a question is raised as to how LSPs can be held accountable for this. On a more positive note, for those concerned about climate change, the authors do find evidence that the inclusion of these indicators within the performance framework has helped to move climate change up the agenda for local authorities and their partners. However, actions by the UK's new coalition government to abolish the national performance framework and substantially reduce public expenditure potentially threaten this advance. Originality/value – This paper offers an insight into a new development for measuring climate change performance at a local level, which is relatively under-researched. It also contributes to knowledge of accountability within a local government setting and provides a reference point for further research into the potential role of local actions to address the issue of climate change.

Does anticholinergics drug burden relate to global neuro-disability outcome measures and length of hospital stay?

Primary objective: To assess the relationship between disability, length of stay (LOS) and anticholinergic burden (ACB) with people following acquired brain or spinal cord injury. Research design: A retrospective case note review assessed total rehabilitation unit admission. Methods and procedures: Assessment of 52 consecutive patients with acquired brain/spinal injury and neuropathy in an in-patient neuro-rehabilitation unit of a UK university hospital. Data analysed included: Northwick Park Dependency Score (NPDS), Rehabilitation complexity Scale (RCS), Functional Independence Measure and Functional Assessment Measure FIM-FAM (UK version 2.2), LOS and ACB. Outcome was different in RCS, NPDS and FIM-FAM between admission and discharge. Main outcomes and results: A positive change was reported in ACB results in a positive change in NPDS, with no significant effect on FIM-FAM, either Motor or Cognitive, or on the RCS. Change in ACB correlated to the length of hospital stay (regression correlation = −6.64; SE = 3.89). There was a significant harmful impact of increase in ACB score during hospital stay, from low to high ACB on NPDS (OR = 9.65; 95% CI = 1.36–68.64) and FIM-FAM Total scores (OR = 0.03; 95% CI = 0.002–0.35). Conclusions: There was a statistically significant correlation of ACB and neuro-disability measures and LOS amongst this patient cohort.