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The purpose of this paper is to outline the stages involved in developing an audit to determine the best wildlife and conservation organization to volunteer with.

The paper outlines details of the analysis and assessment of 53 organizations based on nine core criteria. The framework developed for this purpose also provides a tool that could be used to assess other organizations.

Publication of the Wildlife and Conservation Volunteering Guide has given volunteers a resource that enables them to make informed decisions about which organization to volunteer with and to enable the featured organizations to reflect on their own relative attractiveness to volunteers.

The viewpoint highlights several unintended consequences of an audit and demonstrates that published audit criteria prompt organizations to instigate changes.

The purpose of this paper is to draw on empirical data from two major organisations (IBM and HSBC) to offer insight on the question of the effectiveness and potential value of experiential learning approaches to developing the mindsets and skills needed by organisational leaders as they respond to the pressures and opportunities of sustainability.

The data in this paper are drawn from semi‐structured interviews with previous programme participants in IBM's Corporate Service Corps and HSBC's Climate Champions Programme.

Interviewees reported that the learning programmes had a powerful impact and that a range of outcomes was achieved. The experiential, immersive experience was a fundamental factor in the achievement of these outcomes, from the perspective of participants, but only alongside a number of other key aspects of the design and facilitation of the programme, and also a number of factors related to the wider organisational context.

It would be valuable to explore similar questions with a larger sample of programme participants, and also to explore variations across a wider number of organisations. Similarly, it would be valuable to gather longitudinal data to explore how the perspectives of participants on the impact of these learning programmes vary over time.

The findings lend weight to arguments that those involved in management development might usefully give more consideration of the potential value of experiential learning approaches. The findings also suggest that appropriate consideration be given to a number of other design and facilitation factors, as well as the scope for influencing a range of relevant factors in the wider organisational context.

This paper contributes original empirical data on the effectiveness and potential value of experiential learning approaches.

Graphic novels have a concept known as the origin story. The origin story is background information on how a hero or villain came into being. The purpose of this paper is to explore the origin story of corporate social responsibility at British American Tobacco (BAT). The CSR origin story is unpacked by examining corporate documents from BAT that discuss the initial development of the company’s CSR program. The BAT documents are part of the Legacy Tobacco Documents Library (LTDL), a searchable, digital archive developed and managed by the University of California, San Francisco. It contains 85,569,326 pages in 14,360,422 documents. The library was created as part of the tobacco company settlement of a major law suit in the USA.

For this case study, the authors searched the archive for documents from BAT that had the key words “corporate social responsibility.” The documents were then analyzed using qualitative content analysis to identify key themes related to BAT’s created of its CSR programs.

The two dominant themes were business case BAT made for CSR and the environmental factors that shaped CSR. The business case had sub-themes of the new operating environment and reinforcing employees. The environmental sub-themes were the importance of NGOS and the top issues to be addressed in CSR efforts. The themes helped to explain why BAT was engaging in CSR, the factors shaping the start of its CSR programs, and the issues it intended to address through CSR.

The analysis is limited to one organization and does not include interviews to go with the archived documents.

The paper considers the implications of the analysis for theory and practice for internal CSR communication.

The documents provide a rare glimpse inside a corporate decision to begin a CSR program and how the managers “talked” about CSR. Instead of examining external CSR communication, it examines the early days of internal CSR communication at a specific firm. The yields of the document analysis provide insights into how BAT conceptualized CSR and communicated the rationale for creating a CSR program internally. Research has relied primarily upon speculation of corporate motives or corporate public discourse designed to frame their CSR efforts. The internal documents provide an unfiltered examination of the motives for a CSR program. This allows us to better understand why a CSR program was created including the motives, targets, and desired outcomes.

Users of geographic information systems (GIS) often need immediate access to current data and information for proper analysis of GIS data. In the past, datasets were captured by an organisation to serve specific purposes and were mainly used by specialists within that organisation. The capturing of datasets represents substantial investments for each organisation to maintain specialised GIS databases, and results in exorbitant levels of duplication. The high cost involved in data capturing and the lack of efficient access to existing digital data stress the importance of finding alternatives to enhance GIS data sharing on a national scale. Although this need for data sharing exists, some issues limit the ability to share. However, the advent of the World Wide Web (WWW) provides a breakthrough alternative to data sharing. This paper outlines the limitations of traditional data sharing techniques and proposes a solution to data sharing via the web.

Climatic extreme events are predicted to occur more frequently and intensely and will significantly threat the living of residents in arid and semi-arid regions. Therefore, this study aims to assess climatic extremes’ response to the emerging climate change mitigation strategy using a marine cloud brightening (MCB) scheme.

Based on Hadley Centre Global Environmental Model version 2-Earth System model simulations of a MCB scheme, this study used six climatic extreme indices [i.e. the hottest days (TXx), the coolest nights (TNn), the warm spell duration (WSDI), the cold spell duration (CSDI), the consecutive dry days (CDD) and wettest consecutive five days (RX5day)] to analyze spatiotemporal evolution of climate extreme events in the arid Sahara-Sahel-Arabian Peninsula Zone with and without MCB implementation.

Compared with a Representative Concentration Pathways 4.5 scenario, from 2030 to 2059, implementation of MCB is predicted to decrease the mean annual TXx and TNn indices by 0.4–1.7 and 0.3–2.1°C, respectively, for most of the Sahara-Sahel-Arabian Peninsula zone. It would also shorten the mean annual WSDI index by 118–183 days and the mean annual CSDI index by only 1–3 days, especially in the southern Sahara-Sahel-Arabian Peninsula zone. In terms of extreme precipitation, MCB could also decrease the mean annual CDD index by 5–25 days in the whole Sahara and Sahel belt and increase the mean annual RX5day index by approximately 10 mm in the east part of the Sahel belt during 2030–2059.

The results provide the first insights into the impacts of MCB on extreme climate in the arid Sahara-Sahel-Arabian Peninsula zone.

This case study paper has the purpose of showing that both processes of hardwiring and soft wiring together is essential for embedding corporate responsibility across a global organisation to achieve lasting change.

The approach taken in this paper is first to describe the experiences in the Shell Group in terms of tools and approaches. In Shell, governance and business processes are being aligned, “hardwired”, while communications, leadership development programmes and competency frameworks reach the “hearts and minds” of Shell people – “soft wiring”. Informal networks tap into the enthusiasm of people, developing intrinsic motivation. These experiences of Shell are then compared with the sense making model of Cramer et al.

The findings show a high level of alignment.

The practical implication of this finding is that hardwiring and softwiring processes appear to be a vital combination for changing the way business do things.

The value of this paper lies in making the business efforts of embedding corporate responsibility into business practice more effective by focussing on hardwiring and softwiring at the same time.

The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting.

The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category.

The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies.

This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.

Daily COVID-19-related morbidity and mortality rates are still high globally, and masking is considered a reliable method of preventing its infections. Yet, the rate of voluntary compliance with masking remains very low in most parts of the world, especially in developing countries. The authors hypothesize that the decision to wear a mask entails some benefit-cost analysis that involves time discounting. In addition, the authors surmise that feel-good benefits from pro-social behavior and from wearing fashionable masks are substantial.

The study is based on a survey of 900 fishermen and fish traders in Ghana. A simple experiment was designed to elicit individual rates of time preference. In addition, the fishers were asked questions about their political affiliation and knowledge of the COVID-19 pandemic, among others. A logit model is used to investigate the determinants of the decision to wear a mask.

The authors found that masking compliance increases in time discounting for fishmongers, suggesting that private benefits from pro-social behavior or feel-good benefits from wearing a mask are very strong. In addition, those who belonged to the ruling political party were more likely to wear a mask. Other factors increasing the likelihood of masking include affiliation with the ruling political party, knowledge of COVID-19 and knowledge of someone who lost his/her job due to COVID-19.

To the best of the authors’ knowledge, this is the first study to investigate the effect of time discounting on the voluntary compliance of a health safety measure, which could provide a direct utility. In addition, the study explores the effect of political affiliation on voluntary masking behavior.

A leader in the mature glass and metal containers market enters the fast lane of plastic bottles. Is there still room to grow?

This paper seeks to problematise “accounting for biodiversity” and to provide a framework for analysing and understanding the role of accounting in preserving and enhancing biodiversity on Planet Earth. The paper aims to raise awareness of the urgent need to address biodiversity loss and extinction and the need for corporations to discharge accountability for their part in the current biodiversity crisis by accounting for their biodiversity‐related strategies and policies. Such accounting is, it is believed, emancipatory and leads to engendering change in corporate behaviour and attitudes.

The authors reviewed the literature relating to biodiversity across a wide array of disciplines including anthropology, biodiversity, ecology, finance, philosophy, and of course, accounting, in order to build an image of the current state of biodiversity and the role which accounting can and “should” play in the future of biodiversity.

It is found that the problems underlying accounting for biodiversity fall into four broad categories: philosophical and scientific problems, accountability problems, technical accounting problems, and problems of accounting practice.

Through establishing a framework problematising biodiversity, a roadmap is laid out for researchers and practitioners to navigate a route for future research and policymaking in biodiversity accounting. It is concluded that an interdisciplinary approach to accounting for biodiversity is crucial to ensuring effective action on biodiversity and for accounting for biodiversity to achieve its emancipatory potential.

Although there is a wealth of sustainability reporting research, there is hardly any work exploring the role of accounting in preserving and enhancing biodiversity. There is no research exploring the current state of accounting for biodiversity. This paper summarises the current state of biodiversity using an interdisciplinary approach and introduces a series of papers devoted to the role of accounting in biodiversity accepted for this AAAJ special issue. The paper also provides a framework identifying the diverse problems associated with accounting for biodiversity.