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This paper explores the subpolitical role and main characteristics of a specific accounting technique, sustainability reporting boundaries. Its focus is on how the sett2ing of sustainability reporting boundaries affects the definition and distribution of social risks along the supply chain, particularly the risks related to working condition and human rights.

The paper draws on Beck's (1986) exploration of the ways in which techno-economic spheres offer opportunities for the politicisation of new areas. It is argued that the sphere of sustainability reporting offers that opportunity for the politicisation of supply chains. Using the case of Inditex, the historical context of initiatives relating to the ready-made garment (RMG) industry at global, European and industry level as well as media coverage on the entity are analysed; this is correlated with the analysis of boundary setting in relation to sustainability reports, focusing specifically on working conditions.

The analysis suggests that accounting technologies that set contested boundaries are subpolitical, that is, defined outside traditional political processes. The paper finds that the way social risks are framed along the supply chain renders them invisible and impersonal and that the framing of these risks becomes endless as they are contested by different groups of experts. Setting sustainability reporting boundaries has subpolitical properties in producing and framing those risks, whilst is simultaneously limited by the inherent politicisation of such an exercise. The questionable legitimacy of sustainability reporting boundaries calls for the construction not only of discursive justifications but also of new possibilities for political participation.

The analysis is limited to working conditions along one organisation's supply chain.

The contribution of this paper is threefold: (1) It studies in-depth how working conditions in global supply chains are portrayed in sustainability reports. (2) It answers the call to study accounting technologies themselves, in this case sustainability reporting boundaries. (3) It extends Beck's work on global ecological dangers to working conditions in global supply chains to explore how sustainability reporting boundaries are subpolitically involved in the definition and distribution of social risks along the supply chain.

The purpose of this paper is to present a case study of how two organisations deal with disclosing non-financial information (NI). This is of interest because the reporting of NI by companies to disclose environmental, social and governance issues to their stakeholders and society is continuing to grow.

To investigate, the authors examine the manner in which two of Australia’s largest companies approach disclosing NI from a legitimacy perspective utilising Suchman’s (1995) “institutional and strategic legitimacy” perspectives to explore the choices made by the companies when disclosing NI.

The paper presents a model of legitimacy influenced disclosure based on “material legitimacy”, which we define as the form of legitimacy that enables organisations to blend what is important to the organisation (strategic legitimacy) with the primary concerns of its major stakeholders (institutional legitimacy). In this sense, the model outlines how companies try to achieve mutually beneficial “win–win” outcomes for themselves and their stakeholders. However, the difficulty is in judging what issues become “material” and whether they should be disclosed.

The paper is novel because it presents a model of legitimacy-influenced disclosure based on “material legitimacy” and transparency to explain what and how NI is disclosed.

Older adults with memory problems (especially those diagnosed with dementia) consume a great number of health services. However, little is known about the special needs of memory-impaired, noninstitutionalized older adults who seek treatment from primary care physicians (PCPs) for memory problems. The study outlined in this chapter investigated the interrelationships among level of education, residence, physical and mental status, and the use of PCPs for memory problems. A probability-based (random-digit dialing) survey of households with individuals more than 60 years of age occurred in six Southern states: Alabama, Arkansas, Georgia, Louisiana, Mississippi, and Tennessee (N = 1,368). We developed two multivariate logistic regression models. The first estimated the additive effects of sociodemographic and health status characteristics on the likelihood of service utilization. The second model inserted two multiplicative terms: the “instrumental activities of daily living (IADL)” by “memory impairment” and the “low education” by “memory impairment” interaction terms. Three main findings emerged from the analyses: (1) rural/urban differences in use of PCPs approached statistical significance, (2) for lower educated older adults, the odds of using a PCP declined steadily as their number of memory impairments increased, and (3) as older adults experienced increases in IADL limitations and memory impairments, their likelihood of service use declined. The chapter ends with a discussion on program planning, policy, and practice initiatives in light of the findings.

The purpose of the present study is to investigate whether family caregivers with a stronger sense of coherence (SOC) who are caring for community dwelling older adults with cognitive impairment are less likely to use mental health services. An adaptation of the Anderson behavioral model of access to health care was employed as a conceptual framework. Data were collected for 304 impaired older adult/family caregiver dyads. Caregiver mental health service use and sense of coherence were measures as well as predisposing factors (age, gender, race, education, type of familial relationship, family size, and co-residence with impaired family member), enabling factors (self-reported awareness of services, travel times to mental health services, social support, and insurance), and need factors (chronic health conditions and distress). The impaired elder’s age, level of physical impairment, and level of memory impairment were also examined. Logistic regression results indicated that caregivers who have a stronger SOC were less likely to use mental health services (OR=0.91, p=0.006). Other significant independent predictors of mental health service use were social support (OR=0.34, p=0.032) and caregivers aiding family members with higher levels of physical impairment (OR=1.14, p=0.033). The results of this study support clinicians and planners developing mental health services that use SOC to mitigate the detrimental effects of caregiving. Future research is needed to target effective measures to positively manipulate this variable.

The purpose of this paper is to determine the extent of online communication by festivals regarding their sustainability practices using Cultivation Theory as the framework to determine perceived value creation.

A mixed method approach was utilized to achieve data triangulation through a content analysis of websites, content analysis of social media sites as well as interviews.

Findings indicated that 64% of festivals did not communicate any sustainable practices through their websites and only 6% communicated via social media. The most common sustainability practices communicated were waste management and sustainable transportation, yet few festivals engaged in effective, consistent and sufficient marketing of initiatives to festivalgoers. Best practice festivals (having communicated 5.47 initiatives or more) were found to have been significantly more likely than non-best practice festivals to be music festivals and have been in operation longer. Best practice festivals were also more likely than non-best practice festivals to have sustainability engrained into their corporate philosophy via a communicated sustainable vision and mission. Interviews revealed that most festivals did not have a designated role responsible for all sustainable initiatives and the responsibility was often taken on by volunteers or festival organizers. Festival organizers that communicated sustainability initiatives efficiently, consistently, and sufficiently perceived these efforts to benefit the festivals value amongst festivalgoers and host communities. Propensity to communicate sustainability initiatives was found to have been impacted by awareness, categorization, timing, policy and funding.

While the findings are limited to the country of Canada and the extent of communication on websites and social media platforms as well as those festivals who participated, interviews helped to overcome these limitations as they gained an understanding of what was undertaken but not necessarily communicated.

The findings generated from this study could be used as a guide for establishing a benchmark for festivals regarding sustainable communication as well as strategies for overall corporate responsibility. Content regarding sustainability at festivals is scarce, as is information on festival communication. As a result, this paper seeks to understand the sustainable initiatives that are being communicated by festivals.

This is the first time Cultivation Theory was used within a tourism context and may be a useful tool to determine value creation. Through Cultivation Theory, festival organizers believed to have the ability to impact perceived value of the festival by implementing efficient, consistent and sufficient communication of sustainability initiatives.

The purpose of this paper is to analyze the process through which an International Integrated Reporting Council (IIRC) pilot company adopted “integrated reporting” (IR), a management innovation that merges financial and non-financial reporting.

A seven-year longitudinal ethnographic study based on semi-structured interviews, observations, and documentary evidence is used to analyze this multinational company’s IR adoption process from its decision to become an IIRC pilot organization to the publication of its first integrated report.

Findings demonstrate that the company envisioned IR as a “rational myth” (Hatchuel, 1998; Hatchuel and Weil, 1992). This conceptualization acted as a springboard for IR adoption, with the mythical dimension residing in the promise that IR had the potential to portray global performance in light of the company’s own foundational myth. The company challenged the vision of IR suggested by the IIRC to stay true to its conceptualization of IR and eventually chose to implement its own version of an integrated report.

The study enriches previous research on IR and management innovations by showing how important it is for organizations to acknowledge the mythical dimension of the management innovations they pursue to support their adoption processes. These findings, suggest that myths can play a productive role in transforming business (reporting) practices. Some transition conditions that make this transformation possible are identified and the implications of these results for the future of IR, sustainability, and accounting more broadly are discussed.