Corporate social responsibility: The disclosure-performance gap

As increased stakeholder pressure requires companies to be transparent about their CSR practices, it is essential to know how reliable corporate disclosure mechanisms are, testing the gap between corporate social responsibility claims and actual practice. This study benchmarks corporate social responsibility policies and practices of ten international hotel groups of particular importance to the European leisure market. We found that corporate systems are not necessarily reflective of actual operations, environmental performance is eco-savings driven, labour policies aim to comply with local legislation, socio-economic policies are inward looking with little acceptance of impacts on the destination, and customer engagement is limited. Generally larger hotel groups have more comprehensive policies but also greater gaps in implementation, while the smaller hotel groups focus only on environmental management and deliver what they promised. As the first survey of its kind in tourism, both the methodology and the findings have implications for further research. © 2012 Elsevier Ltd

A holistic approach to enhance the use of neglected and underutilized species: the case of Andean grains in Bolivia and Peru

The IFAD-NUS project, implemented over the course of a decade in two phases, represents the first UN-supported global effort on neglected and underutilized species (NUS). This initiative, deployed and tested a holistic and innovative value chain framework using multi-stakeholder, participatory, inter-disciplinary, pro-poor gender- and nutrition-sensitive approaches. The project has been linking aspects often dealt with separately by R&D, such as genetic diversity, selection, cultivation, harvest, value addition, marketing, and final use, with the goal to contribute to conservation, better incomes, and improved nutrition and strengthened livelihood resilience. The project contributed to the greater conservation of Andean grains and their associated indigenous knowledge, through promoting wider use of their diversity by value chain actors, adoption of best cultivation practices, development of improved varieties, dissemination of high quality seed, and capacity development. Reduced drudgery in harvest and postharvest operations, and increased food safety were achieved through technological innovations. Development of innovative food products and inclusion of Andean grains in school meal programs is projected to have had a positive nutrition outcome for targeted communities. Increased income was recorded for all value chain actors, along with strengthened networking skills and self-reliance in marketing. The holistic approach taken in this study is advocated as an effective strategy to enhance the use of other neglected and underutilized species for conservation and livelihood benefits

INTERRELATIONSHIP BETWEEN EARNINGS MANAGEMENT AND CORPORATE SOCIAL RESPONSIBILITY REPORTING Research on Indonesian Listed Companies in BEI for 2012-2013

This research aims to examine the interrelationship between earnings management (EM) and corporate social responsibility reporting (CSR). This research uses GRI G3.1 Indeces to measure CSR while earnings management is measured with real activities manipulation proxie. Population of this research is all Indonesian Listed Companies in Indonesian Stock Exchange for the year 2012 and 2013. Companies from financial and banking groups are excluded because they have the characteristics of assets which are very different from the other industries. Two-Stages Least Squares (2SLS) Analysis on SPSS22 is used to examine the data. This research indicates that there is simoultanity relationship between earnings management and CSR reporting. But then, only CSR reporting which affects earnings management practices, but it isn’t found prove that earnings management affects CSR reporting

Conservation and concealment in SpeciesBanking.com, USA: an analysis of neoliberal performance in the species offsetting industry

Market-based strategies are promoted as neoliberal governance solutions to environmental problems, from local to global scales. Tradable mitigation schemes are proliferating. These include species banking, which enables payments for the purchase of species credits awarded to conserved areas to offset development impacts on protected species elsewhere. An analysis of species banks in the USA through a survey of data from the website www.SpeciesBanking.com (established as a ‘clearing house’ for species banking information) was complemented by questionnaire material from USA bank managers. The number of USA species banks has increased rapidly, bank area ownership and management is consolidated in a small number of organizations, and public information on species credit price is limited. In interrogating the case material, the roles of specific economic policies associated with neoliberalism are considered, focusing on the extension of privatization, de- and re-regulation and marketization into the arena of environmental conservation, and commodification processes as manifested in species banking. Problematic ecological and distributive ‘concealments’ in species banking include the ‘development-led’ nature of conservation banking, tendencies towards net biodiversity loss, and an emphasis on supporting conservation-related wealth accumulation by larger landowners and investors

Land Use Strategy (LUS) Delivery Evaluation Project : Volume 1: Main Report

Scotland’s first Land Use Strategy (LUS) – Getting the best from our land – was published in March 2011. The LUS is a requirement of the Climate Change (Scotland) Act 2009, highlighting the important contribution that Scottish Ministers expect land use and land management to make towards the climate change agenda in Scotland. The crucial component of the LUS are its ten principles for sustainable land use – the LUS Principles. The LUS Principles are the key mechanism by which the strategic intent of the national level LUS can be translated into regional and local level planning and decision-making, through existing land use delivery mechanisms, to inform action on the ground. The overall aim of the LUS Delivery Evaluation Project therefore was “to evaluate the range of current land use delivery mechanisms, to ascertain their effectiveness in translating the strategic Principles of the LUS into decision-making on the ground”. The evaluation considered eleven case study land use delivery mechanisms ranging from an urban Local Development Plan (LDP) to the Loch Lomond and the Trossachs National Park Partnership Plan

Lower Mekong Portfolio: Interim Evaluation

This report summarizes a portfolio evaluation of the MacArthur Foundation's conservation investments in the Lower Mekong region since 2011. It is explicitly a portfolio-level evaluation, focusing on common themes rather than individual grants. The evaluation involved understanding the portfolio context through reviewing relevant documents and speaking with donor partners; gathering data from MacArthur grantees; calibrating initial evaluation findings through consultations with independent regional experts and donor partner grantees; improving future evaluation ability by cooperating with NatureServe to improve the Lower Mekong Dashboard; and presenting results in this evaluation report and to MacArthur directly

Understanding citizen science and environmental monitoring: final report on behalf of UK Environmental Observation Framework

Citizen science can broadly be defined as the involvement of volunteers in science. Over the past decade there has been a rapid increase in the number of citizen science initiatives. The breadth of environmental-based citizen science is immense. Citizen scientists have surveyed for and monitored a broad range of taxa, and also contributed data on weather and habitats reflecting an increase in engagement with a diverse range of observational science. Citizen science has taken many varied approaches from citizen-led (co-created) projects with local community groups to, more commonly, scientist-led mass participation initiatives that are open to all sectors of society. Citizen science provides an indispensable means of combining environmental research with environmental education and wildlife recording. Here we provide a synthesis of extant citizen science projects using a novel cross-cutting approach to objectively assess understanding of citizen science and environmental monitoring including: 1. Brief overview of knowledge on the motivations of volunteers. 2. Semi-systematic review of environmental citizen science projects in order to understand the variety of extant citizen science projects. 3. Collation of detailed case studies on a selection of projects to complement the semi-systematic review. 4. Structured interviews with users of citizen science and environmental monitoring data focussing on policy, in order to more fully understand how citizen science can fit into policy needs. 5. Review of technology in citizen science and an exploration of future opportunities

Assessment of management effectiveness for the 2009 Great Barrier Reef Outlook Report

Independent assessment of management effectiveness conducted to inform the Great Barrier Reef Outlook Report 2009