title: Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective

authors: Farooq, Muhammad Bilal

subjects: Sustainability reporting

abstract: Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. 
The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. 
The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability reporting from bigger is better to more focused materiality assessment driven reporting. However, while SRMs have been successful in embedding and routinising sustainability reporting these efforts have had a lesser immediate impact in promoting balanced sustainability reporting practices. 
The third research question focuses on the demand-side of the sustainability assurance market.  Given the voluntary nature of sustainability assurance, SAPs institutional efforts are aimed at achieving the dual objectives of enhancing the credibility of sustainability reports and promoting the sustainability assurance as a value added service. However, due to the voluntary nature of sustainability assurance, the efforts of SAPs have had a relatively greater impact in promoting reliable sustainability reporting and less success in promoting balanced sustainability reporting. Finally, the efforts of SAPs in promoting sustainability assurance as a value added activity has also met with difficulties as this study finds that the engagement suffers from diminishing returns. 
The contributions from this study are both practical and academic. At a practical level, the findings will prove beneficial to inexperienced SRMs. The study recommends that given the voluntary nature of the engagement, there is a need for greater regulation designed to strengthen the position of SAPs. At an academic level, the findings build on the limited body of interpretive research examining the phenomena of sustainability reporting and sustainability assurance. Finally, the findings contribute to the literature on institutional work, building on Lawrence and Suddaby’s (2006) typology of forms of institutional work.

text: Examining the institutional work of sustainability reporting managers and sustainability assurance providers: An institutional work perspective Sustainability reporting and sustainability assurance are new accounting technologies which have been introduced to assist organisations in transitioning to a sustainable growth model. The overarching research objective guiding this study is to understand how sustainability reporting managers (SRMs) prepare sustainability reports and how sustainability assurance providers (SAPs) undertake sustainability assurance. The study draws on Lawrence and Suddaby’s (2006) typology to understand the forms of institutional work SRMs and SAPs undertake as they perform their roles and how these efforts affect the institutionalisation of sustainability reporting and sustainability assurance. Given the interpretive nature of this research the tenants of hermeneutic theory are used to provide the research methodology and research method to guide the investigation. Data comprises of semi-structured interviews with SRMs and SAPs based in Australia and New Zealand. From the overarching research objective, three research questions are addressed. 
The first research question explores the supply-side of the sustainability assurance market. The institutional efforts of accounting sustainability assurance (ASAPs) are directed at institutionalising sustainability assurance as similar to or the same as a traditional financial statements audit. In comparison, the institutional efforts of non-accounting sustainability assurance providers (NASAPs) are directed towards institutionalising sustainability assurance as a vehicle designed to drive sustainability within reporting organisations. 
The second research question explores the institutional work of SRMs as they attempt to institutionalise sustainability reporting within their organisations. SRMs play the role of sustainability reporting champions and sustainability reporting experts. These efforts occur within the backdrop of the new GRI G4 reporting guidelines. As a result, SRMs are changing the normative foundations underlying sustainability reporting from bigger is better to more focused materiality assessment driven reporting. However, while SRMs have been successful in embedding and routinising sustainability reporting these efforts have had a lesser immediate impact in promoting balanced sustainability reporting practices. 
The third research question focuses on the demand-side of the sustainability assurance market.  Given the voluntary nature of sustainability assurance, SAPs institutional efforts are aimed at achieving the dual objectives of enhancing the credibility of sustainability reports and promoting the sustainability assurance as a value added service. However, due to the voluntary nature of sustainability assurance, the efforts of SAPs have had a relatively greater impact in promoting reliable sustainability reporting and less success in promoting balanced sustainability reporting. Finally, the efforts of SAPs in promoting sustainability assurance as a value added activity has also met with difficulties as this study finds that the engagement suffers from diminishing returns. 
The contributions from this study are both practical and academic. At a practical level, the findings will prove beneficial to inexperienced SRMs. The study recommends that given the voluntary nature of the engagement, there is a need for greater regulation designed to strengthen the position of SAPs. At an academic level, the findings build on the limited body of interpretive research examining the phenomena of sustainability reporting and sustainability assurance. Finally, the findings contribute to the literature on institutional work, building on Lawrence and Suddaby’s (2006) typology of forms of institutional work.

year: 2016

title: A Study of the Role of Visual Information in Supporting Ideation in Graphic Design

authors: Laing, Simon John

subjects: Science & Technology

abstract: Existing computer technologies poorly support the ideation phase common to graphic design practice. Finding and indexing visual material to assist the process of ideation often fall on the designer, leading to user experiences that are less than ideal. To inform development of computer systems to assist graphic designers in the ideation phase of the design process, we conducted interviews with 15 professional graphic designers about their design process and visual information needs. Based on the study, we propose a set of requirements for an ideation-support system for graphic design.

text: A Study of the Role of Visual Information in Supporting Ideation in Graphic Design Existing computer technologies poorly support the ideation phase common to graphic design practice. Finding and indexing visual material to assist the process of ideation often fall on the designer, leading to user experiences that are less than ideal. To inform development of computer systems to assist graphic designers in the ideation phase of the design process, we conducted interviews with 15 professional graphic designers about their design process and visual information needs. Based on the study, we propose a set of requirements for an ideation-support system for graphic design.

year: 2015-06-01

title: Assessment of impacts of mechanical spat harvesting on the surf clams of Te Oneroa a Tōhē

authors: Ross, Philip M.

abstract: Much of the mussel spat used to seed mussel aquaculture farms throughout New Zealand is sourced from Te Oneroa a Tōhē (90 Mile Beach) in Te Hiku (far north of New Zealand). The mussel spat washes ashore attached to seaweed and hydroids where it is collected by spat harvesters and transported to mussel farms around the country to be on-grown. The collection of Te Hiku spat and seaweed was originally done by hand. However, the methods used have evolved over time and mussel spat is now primarily collected using mechanical loaders operating in the surf zone. Local iwi, hapu and the wider community have recently voiced their concerns about the impacts of this harvesting method. Specifically, there are concerns about the impact of loaders operating on top of toheroa (Paphies ventricosa) and tuatua (Paphies subtriangulata) beds or other shellfish inhabiting in the intertidal and subtidal areas of Te Oneroa a Tōhē. Consequently, research into the ecological impacts of mechanical spat harvesting was conducted to address the concerns of the community and inform the management of the Te Hiku spat fishery. 
This research aimed to examine the ecological impacts of a ‘worst case scenario’ by (1) simulating an intensity of spat harvesting activity much greater than would be anticipated in the ‘real world’ and (2) conducting the research at high density tuatua beds where impacts would potentially be greatest. Adult toheroa were not targeted in the experiment to avoid unnecessary impacts on already depleted toheroa populations. At each of three sites on Te Oneroa a Tōhē, nine spat harvesting loaders were repeatedly driven in and out of the surf, over shellfish beds, for 75 minutes leading up to the low tide. Once loader activity ceased, a sampling team made up of mana whenua, local primary school children, spat harvesters and staff from MPI, Te Ohu Kaimoana and the University of Waikato collected clams from the intertidal area. Collections were made from both impact and control (non-impact) sites, where (a) the number of crushed shells was quantified and (b) the self-righting and burying abilities of tuatua from impact and control areas were compared to provide an estimate of sub-lethal effects. 
There was no detectable impact of mechanical spat harvesting loaders on tuatua (or the juvenile toheroa that were present in the sampled tuatua beds) when these surf clams were either fully or partially buried in sands of Te Oneroa a Tōhē. Rates of shell damage were less 2 than 6.1% and were similar in impact and control areas indicating much of the observed shell damage was caused by the sediment corers that were used to extract samples from the beach. Similarly, being driven over by loaders did not affect the ability or speed at which tuatua were able to right and bury themselves in the sediment. When standing on end these clams appear robust to the forces exerted by loaders upon the sediment surface. However, beach cast clams (both tuatua and toheroa), lying on top of the sediment on their sides are vulnerable to crushing by vehicles. This includes juvenile clams that ‘float’ to the beach surface where multiple loader passes liquefy the surface sediment. Mortality in these beach cast clams was not well captured by the sampling methodology used in this study, but was observed at two of the three sites sampled. It was not possible to quantify this type of mortality during this study. However, the number of clams crushed on the beach surface was small relative to the high abundances of clams within the sediment and the impact is not considered ecologically significant at the scale the individual shellfish beds or the entire beach. 
Overall, there was nothing observed during the course of this experiment to suggest that mechanical harvesting is having a significant ecological effect on the toheroa or tuatua of Te Oneroa a Tōhē. Mechanical spat harvesting did result in some clam mortality during the course of this experiment, and it is likely that some mortality will occur in the future when clams are present on the beach surface. However, the level of mortality observed, and anticipated, is unlikely to compromise the viability of either clam species. 
To minimise clam mortality caused by spat harvesting, loader operators should endeavour to avoid areas where large numbers of surf clams are either beach cast or are observed washing around in the shallow subtidal. It would also be prudent, because of the depressed state of toheroa populations on Te Oneroa a Tōhē, for spat harvesters to have up-to-date information about the location of toheroa beds and avoid them where possible. 
It should be noted that concerns have been raised as to whether the driving of loaders during this study was equivalent to real world operations. However, the collection of operational data during this experiment, the proposed installation of GPS trackers on all loaders and the use of observers will allow for monitoring and enforcement of operating procedures established in the industry code of practise.

text: Assessment of impacts of mechanical spat harvesting on the surf clams of Te Oneroa a Tōhē Much of the mussel spat used to seed mussel aquaculture farms throughout New Zealand is sourced from Te Oneroa a Tōhē (90 Mile Beach) in Te Hiku (far north of New Zealand). The mussel spat washes ashore attached to seaweed and hydroids where it is collected by spat harvesters and transported to mussel farms around the country to be on-grown. The collection of Te Hiku spat and seaweed was originally done by hand. However, the methods used have evolved over time and mussel spat is now primarily collected using mechanical loaders operating in the surf zone. Local iwi, hapu and the wider community have recently voiced their concerns about the impacts of this harvesting method. Specifically, there are concerns about the impact of loaders operating on top of toheroa (Paphies ventricosa) and tuatua (Paphies subtriangulata) beds or other shellfish inhabiting in the intertidal and subtidal areas of Te Oneroa a Tōhē. Consequently, research into the ecological impacts of mechanical spat harvesting was conducted to address the concerns of the community and inform the management of the Te Hiku spat fishery. 
This research aimed to examine the ecological impacts of a ‘worst case scenario’ by (1) simulating an intensity of spat harvesting activity much greater than would be anticipated in the ‘real world’ and (2) conducting the research at high density tuatua beds where impacts would potentially be greatest. Adult toheroa were not targeted in the experiment to avoid unnecessary impacts on already depleted toheroa populations. At each of three sites on Te Oneroa a Tōhē, nine spat harvesting loaders were repeatedly driven in and out of the surf, over shellfish beds, for 75 minutes leading up to the low tide. Once loader activity ceased, a sampling team made up of mana whenua, local primary school children, spat harvesters and staff from MPI, Te Ohu Kaimoana and the University of Waikato collected clams from the intertidal area. Collections were made from both impact and control (non-impact) sites, where (a) the number of crushed shells was quantified and (b) the self-righting and burying abilities of tuatua from impact and control areas were compared to provide an estimate of sub-lethal effects. 
There was no detectable impact of mechanical spat harvesting loaders on tuatua (or the juvenile toheroa that were present in the sampled tuatua beds) when these surf clams were either fully or partially buried in sands of Te Oneroa a Tōhē. Rates of shell damage were less 2 than 6.1% and were similar in impact and control areas indicating much of the observed shell damage was caused by the sediment corers that were used to extract samples from the beach. Similarly, being driven over by loaders did not affect the ability or speed at which tuatua were able to right and bury themselves in the sediment. When standing on end these clams appear robust to the forces exerted by loaders upon the sediment surface. However, beach cast clams (both tuatua and toheroa), lying on top of the sediment on their sides are vulnerable to crushing by vehicles. This includes juvenile clams that ‘float’ to the beach surface where multiple loader passes liquefy the surface sediment. Mortality in these beach cast clams was not well captured by the sampling methodology used in this study, but was observed at two of the three sites sampled. It was not possible to quantify this type of mortality during this study. However, the number of clams crushed on the beach surface was small relative to the high abundances of clams within the sediment and the impact is not considered ecologically significant at the scale the individual shellfish beds or the entire beach. 
Overall, there was nothing observed during the course of this experiment to suggest that mechanical harvesting is having a significant ecological effect on the toheroa or tuatua of Te Oneroa a Tōhē. Mechanical spat harvesting did result in some clam mortality during the course of this experiment, and it is likely that some mortality will occur in the future when clams are present on the beach surface. However, the level of mortality observed, and anticipated, is unlikely to compromise the viability of either clam species. 
To minimise clam mortality caused by spat harvesting, loader operators should endeavour to avoid areas where large numbers of surf clams are either beach cast or are observed washing around in the shallow subtidal. It would also be prudent, because of the depressed state of toheroa populations on Te Oneroa a Tōhē, for spat harvesters to have up-to-date information about the location of toheroa beds and avoid them where possible. 
It should be noted that concerns have been raised as to whether the driving of loaders during this study was equivalent to real world operations. However, the collection of operational data during this experiment, the proposed installation of GPS trackers on all loaders and the use of observers will allow for monitoring and enforcement of operating procedures established in the industry code of practise.

year: 2020