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The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka.

Case study method was used in the study. The primary data were collected through semi-structured interviews supported by observations of various facility centers (on-site assessment). Accounting records such as the Green Book, daily and monthly material and energy records, online resources and various other documents were content analyzed as sources of secondary data.

The study observed that the hotel had reinvigorated some of its environmental management and EMA practices in an urgent, cost-saving bid when faced with a financial crisis. Having realized their cost-saving potential and strategic benefits, the management developed these selective practices over time into comprehensive practices that are integrated into the daily management process supported by all stakeholders. The development stages of EMA reflect how the hotel moved from a survival phase to an integration phase.

The paper attempts to apply an integrated eco-control approach in an emerging South Asian country, Sri Lanka. Because eco-control of EMA is a new approach in developing countries, this paper provides important insights into the development of eco-control and EMA.

This study aims to evaluate the quality of the energy efficiency disclosures made by Australian cities. As cities are significant energy users, and energy use is a crucial source of greenhouse gas emissions, energy efficiency initiatives can play an essential role in addressing climate change. Yet, little is understood about the energy efficiency disclosures being made.

The authors developed an original energy efficiency disclosure index to assess the reporting quality of the eight largest Australian cities. The websites of these cities were analysed for information on energy efficiency measures from December 2018 to June 2019. Annual reports, environmental reports, climate action plans and any other material related to energy plans were downloaded and then coded using the index.

While all cities provided energy efficiency information, little financial information was provided, limited forward-looking information was disclosed, key challenges were not disclosed, and each city provided energy efficiency disclosures differently. Collectively, these findings demonstrate that public accountability is limited.

An important implication is the need to standardise and improve cities’ energy efficiency reporting, especially concerning financial information. Cities, governments and the Carbon Disclosure Project (formerly the CDP) could achieve this, perhaps as part of the broader update of the CDP city-focused guidelines for greenhouse gas (GHG) reporting.

Although some studies on GHG reporting by cities have already been undertaken, including energy efficiency as part of their disclosure index, no study has focused on energy efficiency disclosures. The authors provide original insights concerning these practices. The study also provides an energy efficiency disclosure index that can be used in further research.

This study examines the relationship of personality characteristics to drug treatment effectiveness for prison releasees. Prison releasees from two drug treatment programs (an out‐patient setting and a therapeutic community setting) are compared with each other and to releasees from a comparison group. Treatment success is measured 6 months after release from prison in terms of 1) abstinence of illicit drug use and 2) lack of recidivism. The data are analyzed using logistic regression with demographic, criminal history, past drug use, psychological, and treatment measures included in the equations. Findings suggest that several personality dimensions are related to treatment effectiveness, sometimes in unexpected ways. The findings also reveal that different personality characteristics are associated with each of the two measures of treatment success. The results are discussed in terms of policy implications for treatment programs.

Now there are four generations of people sharing the workspace, each group brings different views, expectations, desires, dreams, values and ideas about work and life. This paper will examine how four generations work together in different ways and explores organisational strategies for managing the transition of knowledge through the generations. The factors of team working, mentoring and the design of the physical and virtual workplace are considered.

The paper is an examination of the workplace using a literature review. The content reviewed explores the characteristics of each generation, their cultural values and identity and the method to incorporate this into strategy, workplace design and workplace productivity.

The results of the paper demonstrate that it is vital for organisations to actively facilitate the transition of knowledge which is currently taking place within the multi‐generational workplace. The findings demonstrate that the changing pattern of work and life dictate that organisations have to adapt their culture to meet the demands and expectations of new generations in the workplace.

The paper does not look at workplace scenarios as a possible method of testing the theories suggested.

By understanding the make up of the workforces, facilities can be adapted to take advantage of employee characteristics which may lead to productivity improvement.

The link between the transition of knowledge and the management and design of facility space is made. Embracing workplace styles of flexible work locations, informal and fluid use of space, space for mentoring and team work, fun, open collaborative spaces, plug and play technological environments and non‐hierarchical organisational structures are just a few of the strategies which will have to be implemented in order to attract and retain high performance individuals.

THE influence of wireless on libraries is marked. As a method of publicity it is unmatched. On April 20th the new secretary of the Library Association, Mr. Guy Keeling, joined the number of library broadcasters with a talk from 2 LO on “What Your Public Library can do for You.” The announcer said he regarded the talk as a fresh mark of the co‐operation between the B.B.C. and the public libraries which had been so fruitful in the past; and Mr. Keeling made his first real public appearance as Secretary with a clearly Stated account of our ordinary activities, enlivened with humour, and delivered in excellent manner. Together with all those who have any vision in the matter, he looks forward to co‐operation between all libraries.

The purpose of this paper is to analyse the environmental strategic positioning adopted by a sample of large companies operating in Portugal and to identify the main factors which may have significant influence on the adoption of an environmental proactive strategy by a firm.

The data were collected by sending a postal questionnaire. The paper considers three firm‐specific characteristics which can be associated with the adoption of an environmental proactive positioning: size; industry membership; and type of control of the company's capital.

The results indicate that there is a positive association between the existence in companies of an environmental department or division and the adoption of an environmental proactive positioning by these companies. However, there is not a significant relationship between adoption of an environmental proactive positioning and three firm‐specific characteristics (industry membership, type of control of company's capital and size).

The sample only focuses on large firms operating in Portugal which belong to environmentally sensitive industries. In consequence, the conclusions cannot be extrapolated to all the Portuguese market. With regard to the method used to gather the data, the authors are aware that questionnaires have some limitations related to subjective interpretation of answers.

The paper adds to the international data on environmental strategic positioning by providing what may well be a first glance into Portuguese situations for English‐language speakers.

The purpose of this paper is to investigate the measurement and monitoring of social responsibility within the management control system (MCS) of an organisation that subscribes to a stakeholder and social responsibility approach and to propose a framework that provides for the integration of the MCS with social accounting and social responsibility aspects.

The paper is based on a case study of a small privately owned New Zealand manufacturing business that subscribes to social responsibility and stakeholder principles.

Overall, the paper finds that the MCS of the case organisation did not measure or monitor social responsibility. Building on the case findings and the literature examined, a framework is proposed that provides for the integration of the MCS with social responsibility. A significant finding is that both formal measurement and informal control are key aspects in developing a MCS that incorporates social responsibility considerations.

The findings relate to a single manufacturing organisation based in New Zealand. Future research could examine different settings (i.e. country, organisation type, etc.) and investigate application of the proposed framework in relation to particular performance measures and controls that organisations may possibly adopt.

Organisations following a stakeholder and social responsibility approach should also consider the design of their MCS.

This paper helps to fill a gap in the literature concerning knowledge about the design and operation of MCSs in relation to stakeholder and social responsibility issues. Few studies in this area have been based on a case study approach. The paper further contributes to the literature by proposing a framework that provides for the integration of the MCS with social responsibility aspects.

Technological innovations and continuing IT developments, together with the now widespread use of innovative space planning techniques, such as hot‐desking have been hailed as the remedy for the demand for a more intensive and efficient use of space in offices. Although most organisations have attempted to simultaneously provide for human needs and requirements, most, if not all have fallen short. This paper aims to investigate whether an optimum balance can be struck between commercial requirements of flexibility, in terms of office design, while at the same time ensuring that the human needs of privacy, identity, status and personal control are not compromised.

The paper considers current thought and provides a literature review in the area. The paper aims to establish that new work methods can have a potentially negative effect on employee performance in companies as the implementation of new ways of working does not always take into account the importance of employee satisfaction and empowerment. New work methods and innovative space planning techniques are compared and contrasted to case study observations at the offices of Drivers Jonas LLP, Chartered Surveyors, in Manchester.

Innovative space planning concepts and recent technological innovations are examined including how they impact on the employee, in terms of behaviour and work satisfaction. A case study identifies how the unique culture of openness and sharing that is present at Drivers Jonas LLP can successfully integrate human requirements with physical requirements so that optimal employee performance and satisfaction is achieved.

The paper establishes that the culture of an organisation is the most important element in determining whether a workforce can own their own space in a space sharing environment. In terms of increasing workplace satisfaction which is directly linked to “better business performance”, the paper will identify that all innovative space planning techniques and methods will fall at the first hurdle, if an organisation does not have the right culture to support its ideas.

THIS issue opens the new volume of THE LIBRARY WORLD and it is natural that we should pause to glance at the long road we have travelled. For over forty years our pages have been open to the most progressive and practical facts, theories and methods of librarianship; our contributors have included almost every librarian who has held an important office; and we have always welcomed the work of younger, untried men who seemed to have promise— many of whom have indeed fulfilled it. In the strain and stress of the First World War we maintained interest and forwarded the revisions in library methods which adapted them to the after‐war order. Today we have similar, even severer, problems before us, and we hope to repeat the service we were then able to give. In this we trust that librarians, who have always regarded THE LIBRARY WORLD with affection, will continue to support us and be not tempted because of temporary stringency, to make a victim of a journal which has given so long and so independent a service.