Enhancement and obfuscation through the use of graphs in sustainability reports: An international comparison

‘This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.'Purpose – In this study we investigate the use of graphs in corporate sustainability reports and attempt to determine, first, whether the use of graphs appears to be associated with attempts at impression management, and second, whether differences across three levels of reporting regulatory structure (Leuz, Nanda and Wysocki, 2003) are associated with differences in the level of impression management. Design/methodology/approach - Based on a sample of 120 sustainability reports issued by firms from six different countries, we empirically test for differences in presentation of favorable as opposed to unfavorable items (enhancement) and for differences in the direction of materially distorted graphs (obfuscation). Findings - For the overall sample we find substantial evidence of both enhancement and obfuscation in the graph displays. We also find more limited evidence that impression management differs across companies facing different regulatory structures. Research limitations/implications – We investigate graph use for only one year’s reports and for a sample of large companies from only six different countries. Further, our enhancement findings are not evidence that the companies are necessarily providing misleading information. However, our results show that the way information is being provided in corporate sustainability reports appears to be manipulated by the firms to enhance a positive image and to obfuscate negative trends. The reports may thus be less about increasing corporate accountability across the social and environmental domains than about managing impressions. Hence, it may be beneficial for advocate organizations such as the Global Reporting Initiative to provide additional guidance on “how” information gets portrayed in sustainability reports. Originality/value – Our study expands prior research into corporate manipulation of graphs to the domain of sustainability reporting and adds further evidence that the reporting needs to be carefully assessed

Controle químico de azevém e buva na cultura da macieira.

A cultura da macieira é de grande importância para a economia mundial. O controle de plantas daninhas é de fundamental importância para que não ocorram perdas significativas na sua produtividade. Poucos são os herbicidas registrados para a cultura e muitos são os utilizados pelos produtores, sem conhecer ao certo os danos que podem causar à cultura, como fitotoxidez à planta, residual nos frutos, bem como alteração no peso e tamanho dos mesmos. .Dissertação (Mestrado em Produção Vegetal). Universidade do Estado de Santa Catarina, Centro de Ciências Agroveterinárias, Programa de Pós-graduação em Produção Vegetal, Lages, 2017. Orientador: Leonardo Bianco de Carvalho; Co-orientadora: Andrea de Rossi Rufato (CNPUV

CSR disclosure: The more things change…?

This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research - that disclosure appears to be largely a function of exposure to legitimacy factors - continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.ESSEC Business School’s Research Center (CERESSEC)University of Padov

Biodegradation of phenol by free and encapsulated cells of a new Aspergillus sp. isolated from a contaminated site in southern Brazil

The aim of this study was to compare the biodegradation performance of phenol by using free and encapsulated cells of a new Aspergillus sp. strain isolated from a crude oil contaminated soil in southern Brazil. In batch cultures, maximum degradation rates were not significantly different between free and encapsulated cells, but a decrease in adaptation time for encapsulated ones was observed. This fact indicates the presence of a microenvironment that is more favorable to biodegradation inside encapsulated cells, because of the protector effect of gel matrix, which reduces abiotic stress. Encapsulated filamentous fungus Aspergillus sp. LEBM2 showed a promising application in bioaugmentation processes, reaching maximum phenol degradation rate of 7.71 ± 0.21 mg/l.h for an initial phenol concentration of 500 mg/l.Key words: Bioremediation, bioaugmentation, immobilization, phenol, filamentous fungi

Production of a rhamnolipid-type biosurfactant by Pseudomonas aeruginosa LBM10 grown on glycerol

The work herewith investigated the effect of the culture medium composition on rhamnolipid production by Pseudomonas aeruginosa LBM10, previously isolated from an estuarine environment in Southern Brazil. Experimental design and surface response methodology were used in order to improve biosurfactant production using glycerol, a renewable carbon source. The assays were carried out in a rotary shaker at 30°C and 180 rpm for 120 h and the parameters studied were glycerol concentration, C/N (carbon/nitrogen) and C/P (carbon/phosphorus) ratios. Low glycerol concentration and a phosphorus-limiting condition were favorable for rhamnolipid production. Contour plots constructed by predictive polynomial equations led to a glycerol concentration of 13.2 g/l, a C/N ratio of 12.8 and a C/P ratio of 40 in order to maximize rhamnolipid concentration (4.15 g/l) associated with a high emulsification index (61%).Keywords: Biosurfactant, surface-active compounds, experimental design, phosphorus limitatio

Ising nematic phase in ultra-thin magnetic films: a Monte Carlo study

We study the critical properties of a two--dimensional Ising model with competing ferromagnetic exchange and dipolar interactions, which models an ultra-thin magnetic film with high out--of--plane anisotropy in the monolayer limit. We present numerical evidence showing that two different scenarios appear in the model for different values of the exchange to dipolar intensities ratio, namely, a single first order stripe - tetragonal phase transition or two phase transitions at different temperatures with an intermediate Ising nematic phase between the stripe and the tetragonal ones. Our results are very similar to those predicted by Abanov et al [Phys. Rev. B 51, 1023 (1995)], but suggest a much more complex critical behavior than the predicted by those authors for both the stripe-nematic and the nematic-tetragonal phase transitions. We also show that the presence of diverging free energy barriers at the stripe-nematic transition makes possible to obtain by slow cooling a metastable supercooled nematic state down to temperatures well below the transition one.Comment: 13 pages, 19 figure

Ammonium thiosulfate as blossom thinner in 'Maxi Gala' apple trees.

The objective of this work was to evaluate the feasibility of using ammonium thiosulfate as a chemical blossom thinner in 'Maxi Gala' apple (Malus domestica) trees and its effects on fruit quality. The experiment was carried out in an experimental orchard in the Southern Brazil, in a randomized complete block design, with five replicates. Ammonium thiosulfate was sprayed on the apple trees at the full bloom stage, at 0, 1.5, 2.5, and 3.5%. Evaluations were performed for the effects on crop load, fruit set, yield efficiency, and fruit quality parameters such as weight, shape, total soluble solids, seed number, flesh firmness, color, and russeting occurrence. Ammonium thiosulfate at 2.5% is effective to reduce crop load and to improve fruit quality. The thinning effect of ammonium thiosulfate is not dependent on the weather conditions during the crop season. The rate of 3.5% of ammonium thiosulfate causes overthinning and does not result in the improvement of fruit quality. Index terms: Malus domestica, ATS, blossom stage, flower thinning. Tiossulfato de amônio como raleante de floração em macieiras 'Maxi Gala' O objetivo deste trabalho foi avaliar a viabilidade de uso de tiossulfato de amônio, como raleante químico de floração, em macieiras 'Maxi Gala' (Malus domestica), e os seus efeitos sobre a qualidade dos frutos. O experimento foi realizado em pomar experimental no sul do Brasil, em delineamento de blocos ao acaso, com cinco repetições. O tiossulfato de amônio foi aplicado às macieiras em plena floração, a 0, 1,5, 2,5 e 3,5%. Foram feitas avaliações quanto aos efeitos sobre carga de frutos, frutificação efetiva, eficiência produtiva e parâmetros de qualidade de frutos como massa, formato, sólidos solúveis totais, número de sementes, firmeza de polpa, coloração e ocorrência de “russeting”. O tiossulfato de amônio a 2,5% é efetivo na redução da carga de frutos e no aumento da qualidade dos frutos. O efeito raleante do tiossulfato de amônio não é dependente das condições climáticas durante o período de raleio. A dose de 3,5% de tiossulfato de amônio causa raleio excessivo e não resulta em melhoria na qualidade dos frutos. Termos para indexação: Malus domestica, ATS, plena floração, raleio de flores.Título em português: Tiossulfato de amônio como raleante de floração em macieiras 'Maxi Gala'