Stakeholder inclusivity in social and environmental report assurance

Purpose – The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder inclusivity and/or managerial capture of SERA processes and the dynamics of SERA as it matures. Design/methodology/approach – This paper used semi-structured interviews with 20 accountant and consultant assurors to derive data, which were then coded and analysed, resulting in the identification of four themes. Findings – This paper provides interview evidence on the process of SERA, suggesting that, although there is still managerial capture of SERA, stakeholders are being increasingly included in the process as it matures. SERA is beginning to provide dual-pronged benefits, adding value to management and stakeholders simultaneously. Through the lens of Freirian dialogic theory, it is found that SERA is starting to display some characteristics of a dialogical process, being stakeholder inclusive, demythologising and transformative, with assurors perceiving themselves as a “voice” for stakeholders. Consequently, SERA is becoming an important mechanism for driving forward more stakeholder-inclusive SER, with the SERA process beginning to transform attitudes of management towards their stakeholders through more stakeholder-led SER. However, there remain significant obstacles to dialogic SERA. The paper suggests these could be removed through educative and transformative processes driven by assurors. Originality/value – Previous work on SERA has involved predominantly content-based analysis on assurance statements. However, this paper investigates the details of the SERA process, for the first time using qualitative interview data.

What is outside? The early years foundation stage in England: outdoor facilities, organisation and staff attitudes

The purpose of this paper is to report on the facilities available, organisation of, and staff attitudes to early years outdoor education from schools within the south east of England, focusing on provision for children aged three to five. One component of the successful education of the child involves providing an ‘environment for learning’, including the facilities, layout and routines. This paper presents findings concerning the type and variety of facilities available outside; the various styles of organisation of the space; staff attitudes about: their roles, their aims for the environment, children’s behaviour and learning, and perceived drawbacks to practice. This paper draws on empirical data collected from schools within the University of Reading partnership. The findings suggest that although all early years settings must adhere to the statutory framework there are a range of facilities available, and there are a number of ways this environment is organised. Further there appears to be uncertainty about the adult role outside and the aims for activities. The conclusions drawn indicate that staff do not appear to be linking their aims for outdoor education to the facilities provided or to their actions outside. This means there is not a clear link between what staff provide outside and the declared ambitions for learning. This study is important as all educators need to be certain about their aims for education to ensure best outcomes for children. The implications of these findings for early years teachers are that they need to be able to articulate their aims for outdoor education and to provide the correct facilities to achieve these aims. Finally this study was undertaken to raise debate, posit questions and to ascertain the parameters for further research about the early years outdoor environment.

Uptake of agri-environmental schemes in the Less-Favoured Areas of Greece: The role of corruption and farmers' responses to the financial crisis

Vine-growing in the Less-Favoured Areas of Greece is facing multiple challenges that might lead to its abandonment. In an attempt to maintain rural populations, Rural Development Schemes have been created that offer the opportunity to rural households to maintain or expand their farming businesses including vine-growing. This paper stems from a study that used data from a cross-sectional survey of 204 farmers to investigate how farming systems and farmers’ perception of corruption, amongst other socio-economic factors, affected their decisions to continue vine-growing through participation in Rural Development Schemes, in three remote Less-Favoured Areas of Greece. The Theory of Planned Behaviour was used to frame the research problem with the assumption being that an individual’s intention to participate in a Scheme is based on their prior beliefs about it. Data from the survey were reduced and simplified by the use of non-linear principal component analysis. The ensuing variables were used in selectivity corrected ordered probit models to reveal farmers’ attitudes towards viticulture and rural development. It was found that economic factors, perceived corruption and farmers’ attitudes were significant determinants on whether to participate in the Schemes. The research findings highlight the important role of perceived corruption and the need for policies that facilitate farmers’ access to decision making centres.

Predicating from an early age: edusemiotics and the potential of children’s preconceptions

This paper aims to explain how semiotics and constructivism can collaborate in an educational epistemology by developing a joint approach to prescientific conceptions. Empirical data and findings of constructivist research are interpreted in the light of Peirce’s semiotics. Peirce’s semiotics is an anti-psychologistic logic (CP 2.252; CP 4.551; W 8:15; Pietarinen in Signs of logic, Springer, Dordrecht, 2006; Stjernfelt in Diagrammatology. An investigation on the borderlines of phenomenology, ontology and semiotics, Springer, Dordrecht, 2007) and relational logic. Constructivism was traditionally developed within psychology and sociology and, therefore, some incompatibilities can be expected between these two schools. While acknowledging the differences, we explain that constructivism and semiotics share the assumption of realism that knowledge can only be developed upon knowledge and, therefore, an epistemological collaboration is possible. The semiotic analysis performed confirms the constructivist results and provides a further insight into the teacher-student relation. Like the constructivist approach, Peirce’s doctrine of agapism infers that the personal dimension of teaching must not be ignored. Thus, we argue for the importance of genuine sympathy in teaching attitudes. More broadly, the article also contributes to the development of postmodern humanities. At the end of the modern age, the humanities are passing through a critical period of transformation. There is a growing interest in semiotics and semiotic philosophy in many areas of the humanities. Such a case, on which we draw, is the development of a theoretical semiotic approach to education, namely edusemiotics (Stables and Semetsky, Pedagogy and edusemiotics: theoretical challenge/practical opportunities, Sense Publishers, Rotterdam, 2015).

The effects of attitudes and personality traits on mode choice

We hypothesise that differences in people's attitudes and personality traits lead them to attribute varying importance to environmental considerations, safety, comfort, convenience and flexibility. Differences in personality traits call be revealed not only in the individuals' choice of transport, but also in other actions of their everyday lives-such as how much they recycle, whether they take precautions or avoid dangerous pursuits. Conditioning on a set of exogenous individual characteristics, we use indicators of attitudes and personality traits to form latent variables for inclusion in an, otherwise standard, discrete mode choice model. With a sample of Swedish commuters, we find that both attitudes towards flexibility and comfort, as well as being pro-environmentally inclined, influence the individual's choice of mode. Although modal time and cost still are important, it follows that there are other ways, apart from economic incentives, to attract individuals to the, from society's perspective, desirable public modes of transport. Our results should provide useful information to policy-makers and transportation planners developing sustainable transportation systems.

Medical students’ knowledge, attitudes, and perceptions on contraceptive use and counselling : a cross-sectional survey in Maharashtra, India

Objectives. This study aimed to investigate the knowledge, attitudes and perceptionstowards contraceptive use and counselling among medical students in Maharashtra, India. Setting. Considerable global maternal mortality and morbidity could be avoided through theuse of effective contraception. In India, contraception services are frequently unavailable or there are obstacles to obtaining modern, reversible contraceptives. Participants. A cross-sectional descriptive study using a self-administered questionnaire was conducted among 1996 medical students in their fifth year of study at 27 medical colleges in the state of Maharashtra, India. Descriptive and analytical statistics interpreted the survey instrument and significant results were presented with 95% CI. Results. Respondents expressed a desire to provide contraceptive services. A few studentshad experienced training in abortion care. There were misconceptions about moderncontraceptive methods and the impact of sex education. Attitudes towards contraceptionwere mainly positive, premarital counselling was supported and the influence of traditional values and negative provider attitudes on services was recognised. Gender, area of upbringing and type of medical college did not change the results. Conclusions. Despite mostly positive attitudes towards modern contraceptives, sex education and family planning counselling, medical students in Maharashtra have misconceptions about modern methods of contraception. Preservice and in-service training in contraceptive counselling should be implemented in order to increase women's access to evidence-based maternal healthcare services.

Green decisions : demographics and consumer understanding of environmental labels

This research examined the demographic profiles of Australian green consumers in relation to their satisfaction of environmental labelling. It examined consumers’ understanding of labelling and empirically investigated the association of demographic profile of consumers with their attitudes towards such labels. The results indicated that some of the demographic variables were significant, which is largely consistent with earlier findings by other researchers in this area. Label dissatisfaction was higher in the older and middle age respondents. However, some respondents disagreed that labels were accurate while commenting that labels were easy to understand. The key issue arising from the findings is that in order to provide perception of accuracy in labels, it is an option to use Type I or Type III labelling on products. These labels are, arguably, more credible because they are endorsed by third party labelling experts. This would come at a cost and for green products that use third party labelling, they will also have to bear in mind to keep the prices competitive.

Knowledge enhancement in the change process : social marketing and attitude change leading to improved environmental behaviour

The complexity of relationships between social change and natural resource management has generated interest in the identification of indicators that might provide more streamlined means of monitoring and planning control programmes. This case study highlights the marketing paradigms of benchmarking and social marketing in a not-for-profit governmental environment. Publicly funded programs that require individual and community participation need to be marketed with a view to optimising involvement and commitment of the various stakeholders. A mail survey with a representative sample of 608 respondents was conducted to evaluate the effectiveness of a social marketing program. This study highlights the use of social marketing in a program to overcome an environmental issue by a governmental agency. Changing attitudes and beliefs takes time and often the target audience may not even know they have a problem that needs fixing. This process influences the focus of the social marketing effort which might be organised into three phases: • Raise awareness and knowledge.   •Change attitudes.  • Encourage action. The research conducted in this study illustrates how the various stages in the social marketing process were achieved through knowledge enhancement in an environmental management case study.

Investigating social marketing, benchmarking and public policy development in environmental management

This paper discusses, an application of social marketing relating to pro-environmental awareness and social change. The integration of consumer behaviour theory into social marketing has been highlighted in the literature as requiring greater attention. Social marketing campaigns, like all marketing activities, rely on an understanding of stakeholders' attitudes and motivations in regard to the issue of concern, as well as towards the desired modified behaviour or lack of behaviour. The study highlights the marketing paradigms of benchmarking and social marketing in a not for profit governmental environment. Serrated Tussock has been designated as a weed of national significance and therefore the program has national implications (Thorp 2000). Even though issues associated with introduced species are less publicised than other environmental issues on the world stage, the associated environmental problems are no less severe than those caused by production and consumption activities. Weed control is a widespread problem facing individuals, communities and governments at all levels. A triangulatory approach, involving three distinct phases and incorporating both qualitative and quantitative tools, was used for the research design. The qualitative phase involved focus groups and in depth interviews with landholders, focus groups with professionals in the field and a focus group of key stakeholders. The mail survey resulted in a representative sample of 608 usable responses from the infestation area. The research conducted in this study illustrates how the various stages in the social marketing process were achieved and recommendations consistent with social marketing theory were generated.

Expanding the concept of parental control : a role for overt and covert control in children’s snacking behaviour?

The existing literature on parental control and children’s diets is confusing. The present paper reports two studies to explore an expanded conceptualisation of parental control with a focus on overt control which ‘can be detected by the child’ and covert control which ‘cannot be detected by the child’. In study 1, 297 parents of children aged between 4 and 11 completed a measure of overt control and covert control alongside ratings of their child’s snacking behaviour as a means to assess who uses either overt or covert control and how these aspects of parental control relate to a child’s snacking behaviour. The results showed that lighter parents and those with children perceived as heavier were more likely to use covert control and those from a higher social class were more likely to use overt control. Further, whilst greater covert control predicted a decreased intake of unhealthy snacks, greater overt control predicted an increased intake of healthy snacks. In study 2, 61 parents completed the same measure of overt and covert control alongside the three control subscales of the Child Feeding Questionnaire [Birch, L.L., Fisher, J.O., Grimm-Thomas, Markey, C.N., Sawyer, R. (2001). Confirmatory factor analysis of the Child Feeding Questionnaire: A measure of parental attitudes, beliefs and practices about child feeding and obesity proneness. Appetite, 36, 201–210] to assess degrees of overlap between these measures. The results showed that although these five measures of control were all positively correlated, the correlations between the new and existing measures indicated a maximum of 21% shared variance suggesting that covert and overt control are conceptually and statistically separate from existing measures of control. To conclude, overt and covert control may be a useful expansion of existing ways to measure and conceptualise parental control. Further, these constructs may differentially relate to snacking behaviour which may help to explain some of the confusion in the literature.

Attitudes and knowledge of shade-coffee farmers towards vertebrates and their ecological functions.

The purpose of this study was to assess farmers’ attitudes, as well as perceptions and knowledge that shape those attitudes, toward the ecological role of vertebrates inhabiting shaded-coffee farms. We also aimed to determine whether differences existed among two groups of farmers: one that had attended environmental education workshops, and one that had not. We conducted 36 oral interviews of farmers in the region of Cuetzalan, Mexico. All farmers were members of an important regional cooperative, Tosepan Titataniske. In general, farmers’ attitudes towards birds were positive. Snakes were perceived as useful but dangerous animals. Attitudes towards nonflying mammals were mostly indifferent. Bats were poorly understood and badly perceived. Seed dispersal was perceived as an important ecological function performed by animals. Pollination was also perceived as important, but to a lesser degree. Knowledge about ecological functions was high for seed dispersal, and low for pollination. We found a positive correlation between attendance of educational workshops and the presence of “environmentally-friendly” attitudes, perceptions, and knowledge. However, a cause-effect relationship could not be clearly established. We suggest that environmental education programs include the objective of increasing the knowledge of people about the ecological functions played by different groups of animals that live in agroecosystems. Particular efforts should be directed toward improving the way in which certain non-charismatic groups of animals, such as bats, are perceived.

Associations between intrapersonal and neighborhood environmental characteristics and cycling for transport and recreation in adults : baseline results from the RESIDE study

Background: This study investigated the relationship between individual and neighborhood environmental factors and cycling for transport and for recreation among adults living in Perth, Western Australia.
Methods: Baseline cross-sectional data from 1813 participants (40.5% male; age range 18 to 78 years) in the Residential Environment (RESIDE) project were analyzed. The questionnaire included information on cycling behavior and on cycling-specific individual, social environmental, and neighborhood environmental attributes. Cycling for transport and recreation were dichotomized as whether or not individuals cycled in a usual week.
Results: Among the individual factors, positive attitudes toward cycling and perceived behavioral control increased the odds of cycling for transport and for recreation. Among the neighborhood environmental attributes, leafy and attractive neighborhoods, access to bicycle/walking paths, the presence of traffic slowing devices and having many 4-way street intersections were positively associated with cycling for transport. Many alternative routes in the local area increased the odds of cycling for recreation.
Conclusions: Effective strategies for increasing cycling (particularly cycling for transport) may include incorporating supportive environments such as creating leafy and attractive neighborhood surroundings, low traffic speed, and increased street connectivity, in addition to campaigns aimed at strengthening positive attitudes and confidence to cycle.

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.

Towards an understanding of residents' pro-environmental behaviour

The aim of this research was to provide a clearer understanding of how personal domain factors relate to pro-environmental behaviour. This exploratory study used the New Ecological Paradigm (NEP) scale (Dunlap et aI., 2000) and Stern's value orientation scale (Stern et aI., 1995) to gauge values and attitudes and how they relate to the adoption of a range of sustainable household products and practices of Australian householders. The research confirms that holding a pro-environmental attitude as measured by the NEP score does not relate to adoption of sustainable behaviours. However, egoistic values can be related to the uptake of some high cost pro-environmental products. Further research should seek to provide a deeper understanding of the contextual reasons for adoption or non-adoption of specific proenvironmental behaviours.

On your bike! A cross-sectional study of the individual, social and environmental correlates of cycling to school

Background : Active school transport (AST) has declined rapidly in recent decades. While many studies have examined walking, cycling to school has received very little attention. Correlates of cycling are likely to differ to those from walking and cycling enables AST from further distances. This study examined individual, social and environmental factors associated with cycling to school among elementary school-aged children, stratified by gender.

Methods : Children (n = 1197) attending 25 Australian primary schools located in high or low walkable neighborhoods, completed a one-week travel diary and a parent/child questionnaire on travel habits and attitudes.

Results : Overall, 31.2% of boys and 14.6% of girls cycled ≥ 1 trip/week, however 59.4% of boys and 36.7% of girls reported cycling as their preferred school transport mode. In boys (but not girls), school neighborhood design was significantly associated with cycling: i.e., boys attending schools in neighborhoods with high connectivity and low traffic were 5.58 times more likely to cycle (95% CI 1.11-27.96) and for each kilometer boys lived from school the odds of cycling reduced by 0.70 (95% CI 0.63-0.99). Irrespective of gender, cycling to school was associated with parental confidence in their child's cycling ability (boys: OR 10.39; 95% CI 3.79-28.48; girls: OR 4.03; 95% CI 2.02-8.05), parental perceived convenience of driving (boys: OR 0.42; 95% CI 0.23-0.74; girls: OR 0.40; 95% CI 0.20-0.82); and child's preference to cycle (boys: OR 5.68; 95% CI 3.23-9.98; girls: OR 3.73; 95% CI 2.26-6.17).

Conclusion : School proximity, street network connectivity and traffic exposure in school neighborhoods was associated with boys (but not girls) cycling to school. Irrespective of gender, parents need to be confident in their child's cycling ability and must prioritize cycling over driving.