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The third age can be a period of major food consumption changes. Either voluntary or imposed by health issues, they may be accompanied by alterations in sensory acuity. The purpose of this paper is to investigate how lifelong food habits and health-age issues affect food choice at a later age, with the aim of developing strategies to direct aged people toward healthier food habits.

A survey, aimed to investigate differences between current and past food habits, was carried out in a group of 170 Italian older adults. Questions focused on the composition of the main meal, asking participants to describe its actual structure and to highlight differences in previous years’ food habits. A discrete choice experiment (DCE) was planned, during which participants were asked to help formulating innovative pasta sauces with healthy ingredients.

This survey clearly illustrated gender-related differences: women were characterized by a higher consumption of vegetables, while men revealed a more frequent use of wine, pasta and meat. The DCE technique suited older adults’ abilities and enabled the development of innovative sauces, indicating a clear preference for extra virgin olive oil, as compared to cream or butter. Gender-related differences were confirmed: women mainly chose a vegetarian sauce, while men expressed an inclination for red meat.

This is the first report of a successful application of the DCE technique to investigate older adults’ dietary choices. The outspoken preference for olive oil as fat in sauce composition is a positive finding for future actions aimed at directing older adults toward healthier food habits.

The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports.

Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA.

Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective.

The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

Combining sensory evaluations and hypothetical valuation mechanisms, this study aims to investigate the impact of consumers' product sensory attributes on willingness to pay (WTP) and overall liking for a new apple cultivar.

A sample of non-expert participants (n = 122) evaluated the overall liking and just-about-right (JAR) attributes. A variable transformation approach was applied to make linear and interval regression models between the JAR attributes, overall liking scores and participants' WTP.

The study reveals the high consumer appreciation for the new apple in both hedonic and economic terms. After controlling the anchoring effect's bias, the predicted mean WTP for the new apple cultivar was €3.26 per kilogramme. Crunchiness and flavour significantly affect both participants' overall liking and WTP.

The main limitation is the non-probabilistic sampling procedure, which does not allow for the generalisation of the results. Penalty analysis for JAR attributes in monetary and hedonic terms is beneficial for optimising the product and evaluating its potential in the marketplace.

The findings provide helpful directions for product optimisation in future breeding programmes to ensure the long-term sustainability of the new apple cultivars in the marketplace.

This study provides evidence of the beneficial synergy of mixing sensory-oriented research with the behavioural economics field of study.