ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date.- Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.accounting for sustainability, integrated reporting, needs of users, audit, assurance

Growth of capelin in relation to zooplankton biomass in the Barents Sea

Growth of capelin in the Barents Sea stock has been found to vary considerably both between years and between different parts of the distribution area. The aim of this paper is to compare such growth variations with measured abundance of zooplankton within the capelin feeding area. In the period 1979-1984 a north-south transect in the Barents Sea was studied one to four times during summer. A negative relationship between the plankton biomass and the density of capelin along the section was evident. During the summer feeding migration the largest capelin, primarily the oldest, but also the largest individuals of each age group, were found in the front of the northward migration. Here they form a capelin front, which can be seen as eating its way through the plankton distribution. Length and weight of capelin were positively correlated with plankton density along the section. From 1987 to 1994, zooplankton abundance has been recorded on several stations taken along the track of an acoustic survey for capelin during September. The mean annual individual growth in weight of capelin was found to be positively correlated with average zooplankton density. The strongest relationships were found between one year old capelin and the smallest zooplankton size fraction, and between three years old capelin and the largest size fraction of plankton. Capelin length, weight and condition factor were also to some degree correlated with plankton density, although significant results were found for only some combinations of capelin age group and zooplankton size fraction

Seasonal development of plankton in the Barents Sea: A conceptual model

Capelin (Mallotus villosus) is a small salmonid fish that forms the basis of one of the most important fisheries in the Barents Sea. Relatively large variations in growth of capelin prompted ecological investigations on the feeding conditions of capelin and these were initiated by the Institute of Marine Research in 1979. The studies were expanded in 1984 with the start of the Norwegian Research Program for Marine Arctic Ecology (PRO MARE). A conceptual model for the seasonal development of plankton has provided a framework for our studies in the Barents Sea. The model emphasizes the importance of the ice edge spring phytoplankton bloom for the spawning and development of zooplankton and for the northwards seasonal feeding migration of capelin. The model is reviewed in light of field observations and some remaining key questions for our further studies are pointed out. While the main elements of the model have in broad terms been verified, it will in the future be necessary to put more emphasis on large scale processes such as transport of plankton by dominant currents and the ecological feedback interactions such as predation by capelin and grazing by zooplankton

Sluttrapport for overvåkning av fiskeegg og -larver, samt dyreplankton på Draupnerfeltet i Nordsjøen 1997-1998

Rapporten viser funn av fiskeegg, fiskelarver og dyreplankton på Draupnerfeltet (58°11'N, 02°28'Ø) i Nordsjøen, fra mars 1997 til juli 1998. Vannsøylen ble undersøkt med håv to ganger i uken. Egg og larver av fisk var til stede i vesentlig antall fra februar til oktober. Sandflyndre var den vanligste arten, med gytesesong fra midten av februar til slutten av august. Etter sandflyndre var øyepål, gapeflyndre, makrell og skrubbe de mest tallrike artene. Calanius finmarchicus var den viktigste kopepoden hva biomassen angår, og nærmere 300 000 individer /m² ble registrert i mai 98. Den hadde minst tre generasjoner i året :: This report is listing findings of fish eggs, fish larvae and zooplankton from Draupner in the North Sea (58°11' N, 02°28'E), from March 1997 to July 1998. Samples were collected with a WP2- net two times a week. Dab was the most numerous species, and eggs were abundant from February to August. Norway pout, long rough dab, mackerel and flounder were also common species. Calanus finmarchicus (copepoda) was numerous in the spring, reaching 300 000 individuals /m² in May 98. lt is assumed that C. finmarchicus produces 3-4 generations per year in the area

Spring phytoplankton development and zooplankton reproduction in the central Barents Sea in the period 1979-1984

The effect of oceanographic conditions on distribution and population dynamics of commercial fish stocks in the Barents Sea. Proceedings of the third Soviet-Norwegian Symposium. Murmansk, 26-28 May 1986.Physical and biological conditions have been studied along a fixed transect across the polar front in the central Barents Sea in late spring or early summer in each year from 1979 to 1984, These data are analysed with respeet to the spring bloom development and zooplankton reproduction and the influence of climatic conditions on these processes. Of the six years analysed, 1979 and 1981 were particularly cold years with considerable melting of ice in Atlantic water south of the polar front. High stability due to the meltwater gave rise to spring blooms that culminated as much as 4-6 weeks earlier than in the warmer years when stability in the Atlantic water arose due to the atmospheric warming of the sea surface. Spawning of the dominant herbivore , calanus finmarchicus , evidently oceurred in early spring (late April - early May), as evidenced by dominance of copepodites in stages C1 to CIV in June. The degree of copepodite development in the different years was related to the time of sarnpiirig, water coiumri stability, and temperature, The timing of the copepodite development was less variable than, and showed no clear-cut relationship to, the timing of the spring bloom. This could reflect slower development of Calanus in cold years with early spring blooms. Reproduction of krill and Metridia longa oceurred als0 in early spring. Due to the more rapid development and early culmination of blooms in Atlantic water infiuenced by melting of ice, we expect the conversion efficiency of primary to pelagic secondary production to be generally lower in cold years than in warm years. Such a relationship is not evident, however , in the data for the period 1979-1984. The produced zooplankton biomass and numbers of Calanus copepodites were on the contrary extremely low in 1983 and 1984 which were warm years. Grazing by pelagic fish and advective transport of plankton are factors whieh need to be taken into consideration. The timing of iriflow events of Atlantic water to the Barents Sea in relation to the seasonal vertieal migration of Calanus finmarchieus in the Norwegian Sea could be of partieular importanee in this respect

Reproduction of zooplankton in relation to initiation of spring phytoplankton bloom in the Barents Sea

The phytoplankton spring bloom development and zooplankton reproduction were investigated in April 1986 in the central and northern Barents Sea. Different stages of phytoplankton bloom development were found, reflecting differences in water column stability and illumination due to ice melting. Eggs and nauplii of Calanus, Pseudocalanus, Microcalanus and Oithona spp. occurred mostly in the upper 50 m without any pronounced maxima in their vertical distributions. The total numbers of eggs and nauplii of Calanus finmarchicus and C. glacialis tended to be higher at bloom stations than at pre-bloom stations, and also to show a general increase during the investigation period. The start of spawning was estimated to early February and was not influenced by the phytoplankton bloom development. Neither did the developmental state of the copepodite population seem to be influenced by the bloom development. The spawning activity, however, seemed to have a maximum coinciding with the early phase of the bloom development

Næringsforholdene for lodde og sild i Barentshavet

Sluttrapport for prosjektet NFFR-nr. 701.15

Marinøkologiske undersøkelser nær iskanten i Barentshavet somrene 1979 - 1982. Sluttrapport for prosjektet "Lodda på sommerbeite"

Under NFFR-prosjektet "Lodda på sommerbeite" har Havforskningsinstituttet ved 6 tokter i årene 1979-1982 utført undersøkelser for å kartlegge loddas næringsforhold om sommeren. Undersøkelsene har konsentrert seg om den biologiske produksjonsprosessen - fra næringssalter og sollys via plante- og dyreplankton fram til lodde. Det er påvist en nær sammenheng mellom de fysiske forhold og primærproduksjonen, og det er indikert en positiv sammenheng mellom mattilbud og vekst hos lodde. Isens utbredelse, tetthet og bevegelse har sannsynligvis betydning for hvordan produksjonen starter og utvikler seg gjennom våren og sommeren, og har dermed også betydning for variasjoner i loddas næringsforhold fra år til år