Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Purpose – The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh. Design/methodology/approach – In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed. Findings – The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices. Research limitations/implications – This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries. Originality/value – This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

Annellosympodia orbiculata gen. et sp. nov. and Scolecostigmina flagellariae sp. nov. from Australia

Two new fungi, Annellosympodia orbiculata and Scolecostigmina flagellariae, on Acacia ligulata and Flagellaria indica, respectively, from Australia are described and illustrated. The former species is placed in the new genus Annellosympodia, which is characterised by an unusual combination of features, viz. fasciculate conidiogenous cells (conidiophores reduced to conidiogenous cells), holoblastic conidiogenesis with sympodial, but rectilinear proliferation leaving annular structures and lateral conspicuous conidiogenous loci, and rhexolytic conidial secession. The generic placement of these two fungi is discussed.

Austropleospora osteospermi gen. et sp nov and its host specificity and distribution on Chrysanthemoides monilifera ssp rotundata in Australia.

Hendersonia osteospermi was found for the first time in Australia on leaf spots of the introduced invasive plant Chrysanthemoides monilifera ssp. rotundata (bitou bush) in coastal regions of New South Wales. Pathogenicity tests on species from 11 tribes in the family Asteraceae, demonstrated that H. osteospermi caused severe necrosis on leaves and stems of C. monilifera ssp. rotundata and its congener C. monilifera ssp. monilifera (boneseed). Small necrotic spots also developed on Osteospermum fruticosum and Dimorphotheca cuneata in the Calenduleae and on Helianthus annuus (sunflower) in the Heliantheae. None of the other plant species tested developed leaf spots, although H. osteospermi was re-isolated from senescent leaves of Cynara scolymus (globe artichoke) in the Cynareae and Vernonia cinerea in the Vernonieae. Single ascospores from ascomata of a Pleospora-like fungus found on diseased stems of bitou bush produced H. osteospermi in culture, which proved the anamorph/teleomorph connection. The ITS region of both a single-ascospore isolate and a single-conidium isolate were sequenced and found to be identical. The taxonomic status of H. osteospermi is re-examined and Austropleospora osteospermi gen. et sp. nov. is described as its teleomorph based on morphology, host range tests and DNA sequence analysis. The potential of A. osteospermi for the biological control of bitou bush and boneseed in Australia is discussed.

Mapping the integrity of differential obligations within the United Nations framework convention on climate change

This chapter unpacks public institutional integrity concepts through an examination of differential obligations within the global climate regime.

Critically endangered Pristis microdon (Elasmobranchii), as a host for the Indian parasitic copepod, Caligus furcisetifer Redkar, Rangnekar et Murti, 1949 (Siphonostomatoida): New records from northern Australia.

This paper presents the first records of the parasitic copepod Caligus furcisetifer Redkar, Rangnekar et Murti, 1949 beyond Indian waters, specifically, on the body surface and head of the critically endangered largetooth sawfish (commonly referred to as the freshwater sawfish in Australia), Pristis microdon Latham, 1794 (Elasmobranchii, Pristidae), in brackish tidal waters of the Fitzroy River in the Kimberley region of Western Australia and the Leichhardt River in the Gulf of Carpentaria in northern Queensland. This represents a geographic range extension of similar to 8000 km for this parasite. Further, it is only the second member of the genus Caligus to be found on an elasmobranch host in Western Australia and it is the first time this species has been reported from the Southern Hemisphere. Male biased dispersal of P microdon may be the vector in which the parasite has dispersed from India across to northern Australia, or vice versa. A decline in populations of the critically endangered P microdon (and possibly other pristid species) in these regions may lead to a concomitant decline in their parasite fauna.

Solutions for archiving data in long-term studies: A reply to Whitlock et al.

In our recent paper [1], we discussed some potential undesirable consequences of public data archiving (PDA) with specific reference to long-term studies and proposed solutions to manage these issues. We reaffirm our commitment to data sharing and collaboration, both of which have been common and fruitful practices supported for many decades by researchers involved in long-term studies. We acknowledge the potential benefits of PDA (e.g., [2]), but believe that several potential negative consequences for science have been underestimated [1] (see also 3 and 4). The objective of our recent paper [1] was to define practices to simultaneously maximize the benefits and minimize the potential unwanted consequences of PDA.

Omnidemptus affinis gen et sp. nov., teleomorph of Mycoleptodiscus affinis sp. nov

Omnidemptus is described as a new monotypic genus of ascomycetes and O. affinis isolated from leaves of Panici effusi var. effusi in Queensland, Australia, is shown to have as its anamorph a new species of the hyphomycete genus Mycoleptodiscus, M. affinis.

Johnalcornia gen. et. comb. nov., and nine new combinations in Curvularia based on molecular phylogenetic analysis

An examination of ex-type and authentic cultures of 34 species of Bipolaris and Curvularia by phylogenetic analysis of four loci (EF-1α, GAPDH, ITS and LSU) resulted in nine new combinations in Curvularia, as well as new synonymies for some species of Bipolaris and Curvularia. Lectotypes are designated for Bipolaris secalis and Curvularia richardiae, and an epitype is designated for Curvularia crustacea. A new monotypic genus, Johnalcornia, is introduced to accommodate Bipolaris aberrans, which clusters sister to the newly described Porocercospora. Johnalcornia differs morphologically from this taxon by producing distinctive conidia-like chlamydospores as well as comparatively thick-walled, geniculate conidiophores, with conidiogenous cells that have conspicuous scars. Johnalcornia further differs from related genera by forming the second conidial septum in the apical cell.