title: Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment

authors: Lodhia, Sumit

subjects: COVID-19

abstract: Purpose: This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. 
Design/methodology/approach: An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. 
Findings: The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. 
Research limitations/implications: Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications: The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications: Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. 
Originality/value: This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

text: Creating value: Sustainability and accounting for non-financial matters in the pre- and post-corona environment Purpose: This paper aims to introduce the special issue on “sustainability and accounting for non-financial matters: qualitative and quantitative research approaches”. This special issue was organised at the time when the entire globe was affected by the Coronavirus and accordingly, this paper has taken this opportunity to discuss the implications of this pandemic on accounting for non-financial issues, especially in relation to sustainability accounting research and practice. 
Design/methodology/approach: An analysis of public documents and limited academic research on the Coronavirus was undertaken in this paper to highlight how life as it existed has fundamentally changed. The authors also review the papers published in this special issue and identifies research opportunities arising from the current environment. 
Findings: The onslaught of the Coronavirus provides both challenges and opportunities for the practice of, and research into, accounting for non-financial matters, such as sustainability. The papers published in this special issue promote understanding and linking of sustainability reporting practices, to creating firm values, as well as identifying current and emerging challenges. The special issue explores criteria for the construction of accounting technology that is consistent with agnostic-based critical accounting and accountability, a business case for managers and practitioners to formulate strategic and management control systems in response to climate change issues, legitimacy and the use of photographs in sustainability reporting to create value, effective disclosures of business and sustainability ethics practiced by the firm for reputation building and value creation, indigenous accounting in mining companies, public sector policy framing of non-financial value, the barriers to sustainability reporting because of lack of awareness and knowledge and inadequate regulatory support in developing countries and the significance of sustainability accounting education to improve sustainability reporting practices in developing countries. 
Research limitations/implications: Future research opportunities in relation to the impact of the Coronavirus on accounting for non-financial value are identified. Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Practical implications: The Coronavirus has challenged the existing economic paradigm and non-financial issues will capture the attention of corporations, other institutions, civil society and governments. Social implications: Given that COVID-19 is a societal matter, the practical implications of the Coronavirus in accounting for non-financial value creation are highlighted. 
Originality/value: This study, to the knowledge, is one of the pioneer academic studies that has explored the implications of the Coronavirus on accounting for non-financial value. In addition, this special issue includes papers that highlight how non-financial reporting matters are increasingly being given attention by companies to enhance business practices on sustainability through different perspectives.

year: 2021-05-31

title: Introduced and indigenous fungi of the Ross Island historic huts and pristine areas of

authors: Farrell, Roberta L.

subjects: terrestrial

abstract: This review summarizes research concerning Antarctic fungi at the century-old historic huts of the Heroic Period of exploration in the Ross Dependency 1898–1917 and fungi in pristine terrestrial locations. The motivation of the research was initially to identify potential fungal causes of degradation of the historic huts and artifacts. The research was extended to study fungal presence at pristine sites for comparison purposes and to consider the role of fungi in the respective ecosystems. We employed classical microbiology for isolation of viable organisms, and culture independent DNA analyses. The research provided baseline data on microbial biodiversity. Principal findings were that there is significant overlap of the yeasts and filamentous fungi isolated from the historic sites, soil, and historic introduced materials (i.e., wood, foodstuffs) and isolated from environmental samples in pristine locations. Aerial spore monitoring confirmed that winter spore counts were high and, in some cases, similar to those found in summer. Microbial diversity varied between the three Ross Island historic sites, and one historic site showed noticeably higher diversity, which led to the conclusion that this is a variable that should not be generalized. Cultured fungi were cold active, and the broader scientific significance of this finding was that climate change (warming) may not adversely affect these fungal species unless they were out-competed by new arrivals or unfavorable changes in ecosystem domination occur.

text: Introduced and indigenous fungi of the Ross Island historic huts and pristine areas of This review summarizes research concerning Antarctic fungi at the century-old historic huts of the Heroic Period of exploration in the Ross Dependency 1898–1917 and fungi in pristine terrestrial locations. The motivation of the research was initially to identify potential fungal causes of degradation of the historic huts and artifacts. The research was extended to study fungal presence at pristine sites for comparison purposes and to consider the role of fungi in the respective ecosystems. We employed classical microbiology for isolation of viable organisms, and culture independent DNA analyses. The research provided baseline data on microbial biodiversity. Principal findings were that there is significant overlap of the yeasts and filamentous fungi isolated from the historic sites, soil, and historic introduced materials (i.e., wood, foodstuffs) and isolated from environmental samples in pristine locations. Aerial spore monitoring confirmed that winter spore counts were high and, in some cases, similar to those found in summer. Microbial diversity varied between the three Ross Island historic sites, and one historic site showed noticeably higher diversity, which led to the conclusion that this is a variable that should not be generalized. Cultured fungi were cold active, and the broader scientific significance of this finding was that climate change (warming) may not adversely affect these fungal species unless they were out-competed by new arrivals or unfavorable changes in ecosystem domination occur.

year: 2011

title: Te Whariki revisited: How approaches to assessment can make valued learning visible

authors: McLachlan, Claire

abstract: In 2016, Te Whariki: He Whariki Matauranga mō ngā Mokopuna o Aotearoa: Early Childhood Curriculum (Te Whariki) (Ministry of Education [MoE], 2017), New Zealand’s early childhood curriculum was updated for the first time in 20 years. Although the gazetted principles, strands and goals of the curriculum were not part of the update, the remainder of the curriculum was revised to meet the changing social and linguistic context, the revised national curriculum and associated documents, reviews of early childhood practice and relevant theory and research. The updated curriculum has reduced learning outcomes (from 118 to 20) and stronger guidance on the need for both informal and formal approaches to assessment to ensure children’s learning in each strand are assessed. This article reflects on the changes between the 1996 and 2017 version of the curriculum in relation to assessment and the rationale for the changes. Approaches to both ‘in the moment’ and planned assessment are explored and the usefulness of approaches which enable teachers to reflect on ‘discrepant data’ and support children’s learning in each strand are examined.

text: Te Whariki revisited: How approaches to assessment can make valued learning visible In 2016, Te Whariki: He Whariki Matauranga mō ngā Mokopuna o Aotearoa: Early Childhood Curriculum (Te Whariki) (Ministry of Education [MoE], 2017), New Zealand’s early childhood curriculum was updated for the first time in 20 years. Although the gazetted principles, strands and goals of the curriculum were not part of the update, the remainder of the curriculum was revised to meet the changing social and linguistic context, the revised national curriculum and associated documents, reviews of early childhood practice and relevant theory and research. The updated curriculum has reduced learning outcomes (from 118 to 20) and stronger guidance on the need for both informal and formal approaches to assessment to ensure children’s learning in each strand are assessed. This article reflects on the changes between the 1996 and 2017 version of the curriculum in relation to assessment and the rationale for the changes. Approaches to both ‘in the moment’ and planned assessment are explored and the usefulness of approaches which enable teachers to reflect on ‘discrepant data’ and support children’s learning in each strand are examined.

year: 2018