title: “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals

authors: Kaur, Amanpreet

abstract: Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/methodology/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs.

text: “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals Purpose: The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors. It is also an introduction to the special issue on “Sustainability Accounting and Reporting for Sustainable Development Goals (SDGs): Progress, Challenges, and Future Research Agenda”. Design/methodology/approach: This paper reviews the findings and reflections in the academic literature on developments in the SDG accounting and reporting practices across public, not-for-profit and hybrid sectors globally. Findings: The findings of the review indicate that SDG accounting and reporting practices of public, not-for-profit and hybrid sectors are still in their infancy. Considerable political and organisational barriers hinder the achievement of SDGs. Nonetheless, aligning local and global goals, engaging stakeholders effectively and implementing robust progress monitoring and review systems can facilitate a meaningful engagement with the SDGs. The special issue articles offer decision-makers valuable insights on the factors enabling the adoption and implementation of SDGs. Originality/value: This paper contributes to the ongoing discussions on the role of accounting and reporting processes within public, not-for-profit and hybrid sectors in advancing the achievement of SDGs.

year: 2025

title: A Sea of Voices: Deep sea mining and the Solwara 1 Project in Papua New Guinea

authors: Phillips, Hayley

subjects: Anthropology

abstract: Deep sea mining is a new and increasingly important part of the capitalist exploitation of the world’s oceans. Situated off the coast of New Ireland Province, Papua New Guinea, Solwara 1 is expected to become the world’s first deep sea mining project. Developments in late 2018, however, suggest that the project might not go ahead. If Solwara 1 does proceed, it shall occur in a country with a long history of mining developments that have produced widespread social and environmental harm. The aim of this thesis is to critically analyse the discursive articulations of four key stakeholder groups: the mining company, the government, local communities and the fourth estate, the latter taken to include NGOs, the scientific community, as well as media. In order to discover how each of these groups portrays and reacts to the Solwara 1 project, this thesis will examine bureaucratic artefacts, such as reports, media releases and social media. It is evident that each party has constructed its own unique discourse regarding the project and its interrelationship with the surrounding communities and marine environment. The mining company claim that local people do not have a tangible or intangible relationship to the sea, which is also echoed by the national government, who are shareholders in Solwara 1. Local communities dispute this however, and argue they are deeply connected to the sea. The fourth estate are primarily concerned with the environmental impacts that deep sea mining may cause. Ultimately, this ‘sea of voices’ presents a situation whereby each stakeholder ultimately constructs a discourse that best serves and advances their own interests, and does so on a highly uneven playing field.

text: A Sea of Voices: Deep sea mining and the Solwara 1 Project in Papua New Guinea Deep sea mining is a new and increasingly important part of the capitalist exploitation of the world’s oceans. Situated off the coast of New Ireland Province, Papua New Guinea, Solwara 1 is expected to become the world’s first deep sea mining project. Developments in late 2018, however, suggest that the project might not go ahead. If Solwara 1 does proceed, it shall occur in a country with a long history of mining developments that have produced widespread social and environmental harm. The aim of this thesis is to critically analyse the discursive articulations of four key stakeholder groups: the mining company, the government, local communities and the fourth estate, the latter taken to include NGOs, the scientific community, as well as media. In order to discover how each of these groups portrays and reacts to the Solwara 1 project, this thesis will examine bureaucratic artefacts, such as reports, media releases and social media. It is evident that each party has constructed its own unique discourse regarding the project and its interrelationship with the surrounding communities and marine environment. The mining company claim that local people do not have a tangible or intangible relationship to the sea, which is also echoed by the national government, who are shareholders in Solwara 1. Local communities dispute this however, and argue they are deeply connected to the sea. The fourth estate are primarily concerned with the environmental impacts that deep sea mining may cause. Ultimately, this ‘sea of voices’ presents a situation whereby each stakeholder ultimately constructs a discourse that best serves and advances their own interests, and does so on a highly uneven playing field.

year: 2019

title: Te Matua Tangata

authors: Maxwell, Te Kahautu

subjects: Ringatū

abstract: He haka tēnei e körero ana mō te taenga mai o te whakapono o Te Matua Tangata, arā, Te Ringatū, ki roto o Te Whakatōhea i raro i a Hira Te Popo, ariki o Ngāti Ira ki roto o Te Whakatōhea.

text: Te Matua Tangata He haka tēnei e körero ana mō te taenga mai o te whakapono o Te Matua Tangata, arā, Te Ringatū, ki roto o Te Whakatōhea i raro i a Hira Te Popo, ariki o Ngāti Ira ki roto o Te Whakatōhea.

year: 2011-04