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The purpose of this paper is to identify the sustainability indicators disclosed by ten British Coffee Association corporate members in their sustainability reporting and examine whether the indicators correspond to the sustainability challenges faced by the coffee industry, as identified in the literature.

A normative account of sustainability challenges was developed based on a review of extant literature. A content analysis of the sustainability reports and/or Webpages of the companies was conducted to identify quantitative and qualitative sustainability indicators. Frequency and thematic analysis enabled the subsequent examination.

A total of 94 sustainability indicators (44 environmental, 30 social and 20 economic) were identified in company reporting. The indicators correspond to the sustainability challenges identified in the literature. In addition to broad challenges, indicators are used to communicate specific issues. A significant number (47) of single-use indicators were identified, communicating less frequently reported challenges. Some companies account for sustainability from bean to cup, attributed to crucial differences in organisational characteristics (degree of vertical integration). Furthermore, the findings highlight the discretionary nature of sustainability reporting, finding considerable variance in indicators disclosed.

As this paper relies on self-reported corporate disclosures, it critically examines the reporting practices of organisations, as opposed to verifying the activities associated with their claims. The authors minimised subjectivity by reducing the interpretation of what constituted “an indicator” using a clearly agreed definition and multiple rounds of coding.

This paper examines the reporting practices of organisations, providing a useful insight and a competitor benchmark. By comprehensively examining the sustainability challenges faced by the coffee industry, it offers “sustainability context” that can be used by organisations to improve their accounting and reporting practices.

This paper acknowledges and addresses social initiatives that call for the systematic development of practical and appropriate sustainability indicators that can become embedded in policy and decision-making, affecting the measurement of progress and responses to important sustainability challenges.

This paper presents the first systematic review of sustainability indicator disclosure in an industry that faces significant sustainability challenges.

This paper aims to analyse the adoption of sustainable development goals (SDGs) disclosure via the lens of the diffusion of innovations theory, legitimacy theory and the theory of planned behaviour and presents insights into perceptions held by preparers on their decision to adopt or reject SDG disclosure.

This paper uses a mixed-methods approach, combining content and statistical analysis as well as interviews, to examine SDG disclosure and preparer perceptions.

The analysis reveals low, but growing SDG disclosure. Although SDG disclosure is perceived as relatively advantageous for a variety of reasons, perceptions of incompatibility and complexity may limit diffusion of SDG disclosure. Trialability and observability of SDG disclosure, on the other hand, may support or hinder the decision to adopt or reject SDG disclosure.

Findings generated may not be generalisable across all populations. A smaller sample of companies were interviewed.

This paper offers insight into attitudes which must be altered if greater diffusion of SDG disclosure is to be achieved by the United Nations 2030 deadline.

Sustainability reporting (SR) has a pivotal role to play in supporting the achievement of the SDGs, and innovations in accounting and reporting are particularly needed. This paper raises issues that should be considered by both preparers and practitioners, if innovations are to succeed.

This paper contributes the application of an underutilised theoretical framework in SR research, the first longitudinal analysis of the diffusion of SDG disclosure to provide evidence of adoption over time and an extension of similar studies on diffusion of reporting innovations.

This paper aims to describe the development, promotion and evaluation of sustainability learning experience database (SLED), a university-curated database of sustainability experiences to augment formal student learning. Its purpose was to encourage students to participate in experiential learning, to facilitate students’ critical appraisal of programs ostensibly designed to create sustainability and to, thus, develop students’ sustainability self-efficacy and employability.

In total, 55 sustainability experiences were curated and placed into the SLED database, which was promoted to students in nine subjects. Supporting materials designed to assist critical evaluation, reflection on experiences and to build student employability were also developed. A comprehensive mixed-methods evaluation of the program was conducted.

The quantitative evaluation revealed some changes in environmental behaviors, depth of critical sustainability thinking and graduate attributes. The qualitative evaluation revealed that students see the value of a university-curated database of experiences and provided ideas for improvements to the database. It also revealed examples of higher-order learning facilitated by SLED.

Recruitment and attrition of research subjects, common challenges in pedagogical research, were experienced. “Opt-out” is one response to this but it comes with ethical challenges.

This exploratory study demonstrates the potential of SLED to build students’ sustainability efficacy and suggests ways in which it and similar programs can be developed for improved student and sustainability outcomes. Namely, the use of an online platform closely associated with existing learning management systems, higher-level institutional stewardship, closer curriculum integration and close partnering with credentialing programs.

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

This study measures the effect of each of the five senses on arousal, satisfaction and intention to revisit a live racing event. Spectators' arousal was significantly influenced by sights, sounds and smells. Spectators' sense of smell, taste, and touch directly impacted satisfaction. Interestingly, olfactory stimuli had an effect on both arousal and satisfaction. Spectators' arousal had a significant indirect effect on their revisit intention. The study proposes that motorsports marketers make use of olfactory stimuli to provide racing spectators with memorable experiences.

The purpose of this paper is to provide meaningful information to sport organizations that have just recently started hosting sporting events in a new market and want to build long-term relationships with that market’s consumers.

Using self-administered questionnaires, the study surveys 463 spectators who attended the 2012 Formula One Korean Grand Prix.

Prior affect and existing sensory cues are crucial for spectators’ consumption behavior. Spectators’ prior event attendance plays a significant role on perceiving sensory stimuli as well as on consequent outcomes. This study also finds arousal significantly affected by seeing and hearing and prior affect. Arousal mediates the effects of these sensory stimuli and prior affect on satisfaction and revisit intention.

This study expands the knowledge on spectators’ experience at live sporting events. In addition, more dimensions of the mechanisms that are at work between cognitive elements and sensory stimuli are added to the existing knowledge of sport spectators’ behavior.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

It may be noted with great satisfaction that the Local Government Board has considered the question of, and examined as far as possible in all its bearings—chemical, hygienic, and commercial—the processes of bleaching flour by chemical means, and of the addition to flour of foreign substances that are euphemistically referred to by certain persons as “improvers.”

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.

Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.

Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).

Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.

Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.

Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.

The latest information from the magazine chemist is extremely valuable. He has dealt with milk‐adulteration and how it is done. His advice, if followed, might, however, speedily bring the manipulating dealer before a magistrate, since the learned writer's recipe is to take a milk having a specific gravity of 1030, and skim it until the gravity is raised to 1036; then add 20 per cent. of water, so that the gravity may be reduced to 1030, and the thing is done. The advice to serve as “fresh from the cow,” preferably in a well‐battered milk‐measure, might perhaps have been added to this analytical gem.