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.

Student perceptions of environmental management : profiling the future environmental manager

Large growth is expected in the environment industry in coming decades; especially in Australia where the government's new price on carbon began in July 2012. This growth inevitably raises the question of who will fill new environmental management roles. This article presents the perceptions and expectations of students who are beginning to think about a possible career in this sector; what influences their decision-making and how do they view a career as an environmental manager? Without this information the environment sector will be under prepared for the expectations of incoming recruits and may lose valued students, graduates and employees. We found that prospective environmental managers are passionate and committed individuals who express a desire to help create a better world. They fail, however, to adequately articulate what environmental management entails, and have a poor understanding of the industry. They appear to be worried about financial security in what they see as a growing, but not yet fully mature, industry. The environment sector must therefore take the opportunity to engage these future environmental managers, and to communicate where the field will lead and how it can help this next generation achieve their aspirations to ‘save the planet’.

Perceptions of environmental change and use of traditional knowledge to plan riparian forest restoration with relocated communities in Alcantara, Eastern Amazon

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Assessing perceptions of environmental risk and environmental justice and their impacts on neighborhood attachment in a predominately Hispanic community

This study examines and relates concepts from environmental risk perception and environmental justice and focuses on the perception of environmental problems, their consequent health risks and their impact on neighborhood attachment in a predominately Hispanic community along the U.S.-Mexico border. The findings indicate that the perception of environmental problems in the immediate area varies by problem and demographic subgroup. Ethnicity and income have the highest number of statistically significant associations across ten environmental problems. This result lies in the fact that Hispanics in El Paso County and those with low annual incomes live in neighborhoods that are faced with more severe environmental problems. Thus the findings lend support to the environmental justice claim that the poor and minorities bear the brunt of environmental degradation. ^ The findings also provide evidence that public perception of health risks from an environmental problem is influenced by the perceived severity of an environmental problem in the immediate area. Those who believe the problem is serious on a local level are the ones who are most likely to believe that they could become ill or injured from that problem and that the illness/injury will be serious. ^ The findings of this study also indicate that the young, Hispanics, those who perceive considerable environmental problems in their neighborhood, those who believe that their neighborhood has more environmental problems than others, and those who are angry about those problems are most likely to want to move from their neighborhood. ^ Efforts need to be made to enact policies and programs designed to reduce the environmental hazards in disadvantaged Hispanic communities along the U.S.-Mexico border. Future environmental education campaigns need to complement community-based projects with the media. Programs that involve and empower the community, particularly the youth, in improving the neighborhood could provide a sense of control and pride within their community in solving these problems. These neighborhood improvement efforts could also lead to the development and strengthening of social ties within the community, as well as enhanced community cohesiveness in tackling these problems. ^

Changes in neighborhood walking are related to changes in perceptions of environmental attributes

Background: Several studies have found significant cross-sectional associations of perceived environmental attributes with physical activity behaviors. Prospective relations with environmental factors have been examined for vigorous activity, but not for the moderate-intensity activities that environmental and policy initiatives are being designed to influence. Purpose: To examine prospective associations of changes in perceptions of local environmental attributes with changes in neighborhood walking. Methods: Baseline and 10-week follow-up telephone interviews with 512 adults (49% men). Results: Men who reported positive changes in aesthetics and convenience were twice as likely to increase their walking. Women who reported positive changes in convenience were more than twice as likely to have increased their walking. There were contrasting findings for men and women who reported traffic as less of a problem: Men were 61% less likely to have increased walking; however women were 76% more likely to have done so. Conclusions: Further studies are needed to determine the possibly causal nature of such environment-behavior relations and to elucidate relevant gender differences. Such evidence will provide underpinnings for public health initiatives to increase participation in physical activity.

Promoting Learning for Sustainability: Principals' Perceptions of the Role of Outdoor and Environmental Education Centres

Outdoor and Environmental Education Centres provide programs that are designed to address a range of environmental education aims, and contribute broadly to student learning for sustainability. This paper examines the roles such Centres can play, and how they might contribute to the Australian Government’s initiative in relation to sustainable schools. Interviews with the principals of 23 such Centres in Queensland revealed three roles or models under which they operate: the destination model; the expert/advisor model; and the partnership model. Principals’ understandings of these roles are discussed and the factors that support or hinder their implementation are identified. It is concluded that while the provision of programs in the environment is still a vital role of outdoor and environmental education centres, these can also be seen as a point of entry to long-term partnerships with whole school communities.

Consumers' biased perceptions of the environmental impact of products:influence on advertising efficiency

This paper investigates the main perceptual biases developed by consumers regarding the environmental impact of products. It shows that these biases make consumers unable to distinguish between advertisements for highly versus less sustainable products, but that the inclusion of relevant information can increase the efficiency of arguments for true sustainability.

Consumers’ biased perceptions of the environmental impact of products, and their influence on advertising efficiency

This paper investigates the main perceptual biases developed by consumers regarding the environmental impact of products. It shows that these biases make consumers unable to distinguish between advertisements for highly versus less sustainable products, but that the inclusion of relevant information can increase the efficiency of arguments for true sustainability.

Global environmental change: local perceptions, understandings, and explanations

Global environmental change (GEC) is an increasingly discussed phenomenon in the scientific literature as evidence of its presence and impacts continues to grow. Yet, while the documentation of GEC is becoming more readily available, local perceptions of GEC— particularly in small-scale societies—and preferences about how to deal with it, are still largely overlooked. Local knowledge and perceptions of GEC are important in that agents make decisions (including on natural resource management) based on individual perceptions. We carried out a systematic literature review that aims to provide an exhaustive state-of-the-art of the degree to and manner in which the study of local perceptions of change are being addressed in GEC research. We reviewed 126 articles found in peer-reviewed journals (between 1998 and 2014) that address local perceptions of GEC. We used three particular lenses of analysis that are known to influence local perceptions, namely (i) cognition, (ii) culture and knowledge, and (iii) possibilities for adaptation.We present our findings on the geographical distribution of the current research, the most common changes reported, perceived drivers and impacts of change, and local explanations and evaluations of change and impacts. Overall, we found the studies to be geographically biased, lacking methodological reporting, mostly theory based with little primary data, and lacking of indepth analysis of the psychological and ontological influences in perception and implications for adaptation. We provide recommendations for future GEC research and propose the development of a “meta-language” around adaptation, perception, and mediation to encourage a greater appreciation and understanding of the diversity around these phenomena across multiple scales, and improved codesign and facilitation of locally relevant adaptation and mitigation strategies.

Perceptions of climate change, environmental variability and the role of agricultural adaptation strategies by small-scale farmers in Africa: the case of Mwanga district in Northern Tanzania

Abstract The potential impacts of climate change and environmental variability are already evident in most parts of the world, which is witnessing increasing temperature rates and prolonged flood or drought conditions that affect agriculture activities and nature-dependent livelihoods. This study was conducted in Mwanga District in the Kilimanjaro region of Tanzania to assess the nature and impacts of climate change and environmental variability on agriculture-dependent livelihoods and the adaptation strategies adopted by small-scale rural farmers. To attain its objective, the study employed a mixed methods approach in which both qualitative and quantitative techniques were used. The study shows that farmers are highly aware of their local environment and are conscious of the ways environmental changes affect their livelihoods. Farmers perceived that changes in climatic variables such as rainfall and temperature had occurred in their area over the period of three decades, and associated these changes with climate change and environmental variability. Farmers’ perceptions were confirmed by the evidence from rainfall and temperature data obtained from local and national weather stations, which showed that temperature and rainfall in the study area had become more variable over the past three decades. Farmers’ knowledge and perceptions of climate change vary depending on the location, age and gender of the respondents. The findings show that the farmers have limited understanding of the causes of climatic conditions and environmental variability, as some respondents associated climate change and environmental variability with social, cultural and religious factors. This study suggests that, despite the changing climatic conditions and environmental variability, farmers have developed and implemented a number of agriculture adaptation strategies that enable them to reduce their vulnerability to the changing conditions. The findings show that agriculture adaptation strategies employ both planned and autonomous adaptation strategies. However, the study shows that increasing drought conditions, rainfall variability, declining soil fertility and use of cheap farming technology are among the challenges that limit effective implementation of agriculture adaptation strategies. This study recommends further research on the varieties of drought-resilient crops, the development of small-scale irrigation schemes to reduce dependence on rain-fed agriculture, and the improvement of crop production in a given plot of land. In respect of the development of adaptation strategies, the study recommends the involvement of the local farmers and consideration of their knowledge and experience in the farming activities as well as the conditions of their local environment. Thus, the findings of this study may be helpful at various levels of decision making with regard to the development of climate change and environmental variability policies and strategies towards reducing farmers’ vulnerability to current and expected future changes.

Overlapping forms of knowledge in environmental governance: comparing environmental policy workers' perceptions

Public sector environmental governance involves complex interactions between different forms of knowledge. Public sector reforms have important implications for environmental governance by changing the relationships between knowledge systems. By comparing the views of environmental policy workers the implications of public sector management reform for environmental governance are explored. The analysis presented highlights that environmental policy work is contested in ways that mainstream public sector management and environmental governance literature often overlook. It is concluded that the adequacy of the conceptual frameworks informing public sector environmental reform are unclear, as are the implications of such reforms for effective environmental governance.