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Traditionally, apprenticeships have been the domain of further education and skills training providers, predominately at pre-higher education levels where management, organisation, inspection and funding have little in common with those familiar to higher education. Higher level and degree apprenticeships have brought together different cultures and methods of designing, delivering and assessing knowledge, skills and behaviours, funding learners and learning providers, data reporting, quality management and its review or inspection. The purpose of this paper is to establish the primary concerns about managing quality in degree apprenticeships, the challenges the variances bring, how the challenges are being resolved and future work that may be required.

A review of a range of guidance and organisations involved in managing the quality of higher education in apprenticeships was undertaken. The primary focus is on the advice and guidance provided through the Quality Code and associated documentation, which are key to managing and assuring standards and quality in UK higher education. In addition, requirements and guidance provided through other bodies is considered along with the cross-sector groups charged with developing quality assurance processes for apprenticeships at all levels.

The paper shows a range of detailed guidance available to those entering the higher and degree apprenticeships arena and how the organisations involved in quality assurance of apprenticeships are working together to remove or mitigate concerns to ensure that quality is embedded and successfully managed.

Designing and delivering higher level and degree apprenticeships is a relatively new addition to UK higher education providers. There are long established practices to assure the quality and standards of UK higher education wherever and, however, it is delivered, in the UK, overseas and through online models. Apprenticeships across the UK have changed significantly over recent years, and new models, organisations and methods of working and funding have been introduced. This paper brings together key activity by the Quality Assurance Agency and other stakeholders to show how standards and quality can be managed and assured.

The purpose of this paper is to examine companies’ reasons for voluntarily obtaining third-party integrated reporting (IR) assurance and the role of external auditors in the assurance process.

By conducting 25 in-depth semi-structured interviews, a wide range of significant actors in the assurance process of integrated reports are addressed. In addition, archive materials are considered. The authors apply institutional theory, agency theory, and the diffusion of innovations theory to analyze IR assurance.

Companies follow coercive pressures by their stakeholders when obtaining external assurance. They intend to appreciate their non-financial indicators and increase their credibility and reliability. Auditors play an important role as change agents for the implementation of IR assurance by, e.g., supporting the correct interpretation of the International Integrated Reporting Council standards and by promoting IR.

First, 25 in-depth interviews can only give a first insight about the stated questions. Second, this paper only considers auditors and company representatives from Germany. Third, investors were not questioned about their attitude toward IR assurance.

The results may serve as a basis for the implementation of IR assurance.

This study combines the relatively unexplored research field of IR with three established theories. Hereby, it exposes companies’ motivation for obtaining external assurance and auditors’ role on the assurance process.

The market for the assurance of carbon emissions disclosures is showing intensive growth. However, due to the largely voluntary nature of carbon reporting and assurance, there are currently no clear standards or guidelines and little is known about it. The purpose of this paper is to examine the reporting and assurance practices for carbon emissions disclosures.

This study provides evidence on this market, with a sample that includes 13,419 firm-year observations across 58 countries between 2010 and 2017 from the Carbon Disclosure Project (CDP) database.

The results show that the demand for carbon emissions reporting comes mainly from North America, the UK and Japan. Recently, markets such as South Africa have also shown increased demand for carbon reporting. The data also shows that more firms are seeking assurance for their carbon emissions reports. Legitimacy, stakeholder and institutional theories are used to explain the findings of this study.

The results have important implications for firms that produce carbon emissions disclosures, assurance service providers, legislators, regulators and the users of the reports and there should be more specific disclosure guidelines for level and scope of reporting.

Amongst the firms that do provide assurance on their carbon emissions reports, a majority do so using specialist assurance providers, with only limited assurance being provided. The results further show that a myriad of assurance frameworks is being used to assure the carbon emissions disclosures.

Relates higher education to the labour market, noting that the pace of change in national and international economies requires higher education to encourage the development of people who can act effectively in turbulent circumstances. Shows that quality and standards are open to interpretations which depend upon the interpreter’s perspective. Argues that the extra‐institutional scrutiny of quality and standards is appropriate where higher education is expected to respond to national needs, but that the method used needs to be adapted to institutional context. Discusses the potential that ISO 9000, or an analogue, might have for an extra‐institutional quality assurance system that is economical in operation.

Farm assurance has become a market qualifier for livestock producers supplying UK supermarkets. However UK producers perceive that food safety and welfare standards imposed on UK producers are not imposed to the same extent on livestock producers overseas, whose share of the UK market has grown steadily over the past decade. In light of these challenges this paper aims to examine the perceived role and value of farm assurance along the length of the red meat supply chain, in order to determine the potential for turning a supply chain cost into a supply chain benefit and increasing returns to UK producers.

Quantitative and qualitative data were collected from the key supply chain stakeholders (primary producers, processors, retailers and consumers) in the red meat industry.

The research indicates that the potential benefits of price premiums and preferential market access have not been fully captured. Findings indicate that this is due to a misalignment of the perceived value of farm assurance amongst supply chain members and the fact that consumers have a limited understanding and awareness of farm assurance. However the potential for increased benefits exists as when offered the choice between farm‐assured and non‐farm assured meat, consumers express a distinct preference and willingness to pay for the former.

This research is timely as there has been little attempt to assess the perceived value of farm assurance along the length of the supply chain where the views of consumers are integrated with the rest of the value chain for red meat.

The paper aims to explore the development of the halal industry in Thailand. It endeavours to investigate the main factors behind the country’s success as one of the largest exporters of halal-certified foods and products in the Southeast Asian region, in spite of the fact that Thailand is a non-Muslim-majority country. Only 4.3 per cent of the 69-million population of Thailand is Muslims.

In articulating the issue objectively, qualitative research method was adopted. This paper used structured literature study by analysing various subjects of halal pertaining to Thailand’s halal sector. At the same time, several in-depth interviews with the corresponding halal authorities in Thailand, as well as site visits, were also conducted. We also undertook observations in several sites in Thailand to analyse the issue further.

Findings from the research show that the strong presence of Thailand in the global halal industry is because of its bustling tourism industry that helps to bolster the country’s halal branding, its uniformity of halal definition and standards and effective support to the local SMEs.

This research implies that the standardisation of halal in a country is imperative in the Muslim-majority or Muslim-minority countries. This study gives a benchmark for the non-Muslim-majority countries which endeavour to embark on the halal industry. Muslim-minority counties that envision to succeed in the global halal market could emulate Thailand’s approach in branding itself as a recognised non-Muslim-majority country in producing certified halal foods and products.

The paper provides guidelines and standards for Muslim-minority countries that envision success in the global halal market.

Changes to legislation in England during 2006 introduced the requirement for a “farm to fork” approach to food safety. The new regulations require primary producers such as arable farmers, fruit growers and vegetable growers to follow good hygiene practice and manage their operations in such a way as to control food safety hazards. Various food safety incidents in recent years have increased the public's concern with food safety and contributed to the establishment of various farm assurance schemes in order to reassure the public, often via labelling displaying high profile symbols such as the Red Tractor logo, that the food they eat is safe and has been produced in accordance with strict guidelines and standards. The requirement for documented HACCP plans is central to the majority of farm assurance schemes in the UK. The purpose of this paper is to investigate the extent and nature of barriers to HACCP implementation amongst a group of arable farmers and fresh produce growers. The research forms part of the first phase of a larger project being undertaken as part of a PhD.

For this research study an in‐depth qualitative methodology was used, and a non‐prescriptive narrative interview technique utilised in order to investigate the barriers to HACCP implementation amongst four arable farmers and fresh produce growers in England. The farmers and growers all had HACCP plans produced for their business in order to comply with the requirements of farm assurance schemes.

Non‐prescriptive analysis of the narrative interviews identified shortcomings associated with farm assurance audits and several common themes associated with experiences and perceptions of HACCP as difficult, a burden in terms of cost, time and paperwork and unnecessary, all of which acted as barriers to implementation.

This paper combines in‐depth, academically sound research with the involvement of primary producers. It brings together the views of four arable farmers and fresh produce growers. This study both supports and develops previous research studies, contributing to the existing body of research by uncovering additional findings associated with farm assurance schemes and identifying the extent and nature of barriers to HACCP implementation in primary production.

Ensuring continued compliance with food safety legislation and market requirements is critical to the fresh produce industry. The purpose of this paper is to analyse how a pre‐requisite programme (PRP) and key performance indicators (KPI) for food safety can be developed for the production of fresh produce, in both low input and high input supply chains.

The first stage of the research involved an examination of literature, which was conducted using desk research. The second stage includes a review of food safety management systems (FSMS) in fresh produce supply and the development of a PRP/KPI framework.

Farm assurance is well developed in the high input food supply chain for multiple retail customers. However, low input systems such as organic production, or conventional sources are often non‐assured, and supply wholesale retail and food service markets. Recent food safety incidents such as the E. coli outbreak in Germany have demonstrated that universally an effective FSMS is critical to ensure that produce is safe and wholesome and is not the cause of a food safety outbreak.

This study is of benefit to the produce industry and those in the food supply chain in the further development of quality assurance (QA) standards and business improvement models.

The purpose of this paper is to offer a blueprint, or outline considerations for the continuing evolution of the Chinese food safety system.

The paper begins with the review of the current food safety system in China and the demonstration of the successes in national food safety programmes. It goes on to identify the specific problems through food sully China, and further to analyse the potential for implementing the key learnings from other national food safety programmes in the Chinese context.

The paper suggests a five-point Blueprint for food safety in China and other countries, allowing for the development of a robust food safety system, by combining the elements with best practice from system created by food safety practitioners internationally.

It should be noted that even since the authors began developing this model China has already adopted a number of the recommendations covered by this Blueprint and is actively considering others.

This paper fulfills an identified information/resources need and offers a blueprint, or outline of considerations for the continuing evolution of the Chinese food safety system.

This paper aims to investigate the impact of risk disclosure practices (voluntary, mandatory and risk disclosure index) on stock return volatility, market liquidity and financial performance for insurance companies in the UK and Canada, before and after the International Financial Reporting Standards (IFRS) adoption.

The panel data analysis covers 14 insurance companies in the UK and 12 in Canada over a six-year period, three years before and three years after the implementation of IFRS. The authors collected risk disclosure data manually from the annual reports and analyzed it through QSR NVivo software for each country. The other variables are secondary data collected from Thomson Reuters Eikon and Datastream.

The results reveal that mandatory risk disclosure practices positively influence stock return volatility for UK insurers but not Canadian ones. Moreover, both mandatory and voluntary risk disclosures increase market liquidity for UK insurers. The outcomes also show a negative influence of risk disclosure practices on financial performance for both the UK and Canadian insurers. The adoption of IFRS enhances the impact of risk disclosure practices in both countries on market liquidity and financial performance.

The findings rationalize the impact of risk disclosure practices on volatility, liquidity and financial performance of UK and Canada insurers, and the effect of IFRS in triggering those results.

The findings highlight the diverse effects of voluntary and mandatory risk disclosure practices in enhancing market discipline and mitigating information asymmetry problems to investors. Regulators and policymakers could rely on the findings to amend and develop disclosure standards more frequently to assure their effectiveness. The authors also offer insights to managers to determine the levels of mandatory and voluntary disclosure practices and disclosure strategies to gain their stakeholders’ confidence.

This study contributes to the literature of risk disclosure in the insurance industry for both the UK and Canada where scarce studies are conducted. It also offers interesting implementations to investors, managers and policymakers.