title: The shifting sands of transparency: Sustainability reporting in New Zealand

authors: Yaeghoobi, Ehsan

abstract: By 2013, nearly 95% of the 250 largest companies in the world, and 71% of the top 100 companies across the Asia Pacific region used sustainability reporting as a tool to inform and manage the impacts of their activities on society, the environment, and the economy. There are now over 400 sustainability reporting instruments being used in 64 countries, 80% of which are introduced by governments. However, by the end of 2013, only 17% of the top 100 companies in New Zealand were providing a corporate responsibility report and, by the end of 2017, this number had not grown much. This is particularly significant when sustainability reports are widely viewed as a proxy for corporate transparency.
This thesis examines the ways in which some of the largest companies in New Zealand perceive and react to stakeholders’ expectations for non-financial disclosure, and the factors that may have caused the current lack of sustainability reporting in this country. It also looks critically into the relative power of shareholders and other stakeholders to influence the publication of sustainability reports. The thesis draws on a theoretical framework that combines Mitchel, Agle, and Wood’s (1997) Salience Model with Zygmunt Bauman’s (2000) concept of liquid modernity, to explain how different stakeholders have different impacts on target companies, and why that differentiation tends to run counter to theoretical, market based expectations. 
Twenty-eight interviews, including those with key representatives of 21 public companies (reporting and non-reporting), and seven sustainability professionals, were the primary sources of data. Secondary data was gathered from the participating corporate reports, reporting frameworks such as the Global Reporting Initiative (GRI), government regulations in New Zealand, and formal organisational documents, policies, and regulations. This study applies thematic analysis to identify the most important themes to emerge from the interview transcripts and other documents.
The results of the study demonstrate how leading corporations in New Zealand perceive different stakeholder groups and their expectations, and how that perception affects the way they publish corporate reports. While some companies view the lack of stakeholders’ expectation as a barrier for non-financial reporting, the findings of this study suggest that there may have been little to no communication between these organisations and their stakeholders in practice, and that, therefore, company perceptions may have little substance.

text: The shifting sands of transparency: Sustainability reporting in New Zealand By 2013, nearly 95% of the 250 largest companies in the world, and 71% of the top 100 companies across the Asia Pacific region used sustainability reporting as a tool to inform and manage the impacts of their activities on society, the environment, and the economy. There are now over 400 sustainability reporting instruments being used in 64 countries, 80% of which are introduced by governments. However, by the end of 2013, only 17% of the top 100 companies in New Zealand were providing a corporate responsibility report and, by the end of 2017, this number had not grown much. This is particularly significant when sustainability reports are widely viewed as a proxy for corporate transparency.
This thesis examines the ways in which some of the largest companies in New Zealand perceive and react to stakeholders’ expectations for non-financial disclosure, and the factors that may have caused the current lack of sustainability reporting in this country. It also looks critically into the relative power of shareholders and other stakeholders to influence the publication of sustainability reports. The thesis draws on a theoretical framework that combines Mitchel, Agle, and Wood’s (1997) Salience Model with Zygmunt Bauman’s (2000) concept of liquid modernity, to explain how different stakeholders have different impacts on target companies, and why that differentiation tends to run counter to theoretical, market based expectations. 
Twenty-eight interviews, including those with key representatives of 21 public companies (reporting and non-reporting), and seven sustainability professionals, were the primary sources of data. Secondary data was gathered from the participating corporate reports, reporting frameworks such as the Global Reporting Initiative (GRI), government regulations in New Zealand, and formal organisational documents, policies, and regulations. This study applies thematic analysis to identify the most important themes to emerge from the interview transcripts and other documents.
The results of the study demonstrate how leading corporations in New Zealand perceive different stakeholder groups and their expectations, and how that perception affects the way they publish corporate reports. While some companies view the lack of stakeholders’ expectation as a barrier for non-financial reporting, the findings of this study suggest that there may have been little to no communication between these organisations and their stakeholders in practice, and that, therefore, company perceptions may have little substance.

year: 2018

title: Studies of the formation and properties of urea-formaldehyde resin adhesives

authors: Zeng, Huiyang

abstract: Urea-formaldehyde (UF) resin is used primarily as an adhesive for manufacturing wood panels (medium density fiberboard, particleboard and plywood). These are important New Zealand export products. A better understanding of the formation of UF resin will allow maximisation of its adhesive properties (high bonding strength) and minimisation of formaldehyde emissions (an adverse environmental effect). These improvements will enhance the competitive advantage of New Zealand resin products.

The research reported here has been directed primarily towards monitoring the UF reaction by Nuclear Magnetic Resonance spectroscopy (NMR), preparing UF resins, determining the performance of the resins produced and characterising the resins by high performance liquid chromatography (HPLC), gel permeation chromatography (GPC) and differential scanning calorimetry (DSC) methods.

The development of a dynamic (RAPID) NMR acquisition method has contributed to the identification of optimum conditions for UF resin manufacture. A series of NMR "snap-shots" of the UF reaction system over the entire reaction period has been obtained. A wide range of reaction conditions, eg formaldehyde to urea molar ratio, formaldehyde concentration, initial addition pH, condensation pH, addition reaction time and reaction temperature, have been investigated. From the species present and the changes in their relative concentrations during the reaction, optimum reaction conditions have been determined as:

Formaldehyde concentration: 35-46%
F/U molar ratio: 1.8-2.0
Temperature: 88°C
Addition reaction time: 25-30 min
Initial addition pH: 8.0-9.0
Condensation pH: 4.5-5.0

The dynamic (RAPID) NMR studies were complemented by HPLC characterisation of samples taken during the different reaction stages. The main low molecular weight species present in the UF reaction system have been identified. In general the HPLC results were consistent with those obtained by the dynamic (RAPID) NMR method.

Low molecular weight species were identified by electrospray mass spectrometry.

Molecular weight, molecular weight distribution and resin aging were investigated by the GPC method. The number average molecular weights of typical final UF resins were in the range of 600-800 Dalton. The weight average molecular weights of the same resins were in the range of 7000-10 000 Dalton.
A series of laboratory resins were prepared to test the appropriateness of the optimum reaction conditions predicted from the NMR and HPLC studies. Resin performance in wood panels was determined by measuring internal bond, formaldehyde emission and cold water swell. The effects of F/U molar ratio, resin loading and board thickness on the panel properties have also been determined. The results showed improvement in the internal bond and formaldehyde emissions.

Comparison of the experimental resin prepared under the optimum reactions with a commercial unmodified UF resin indicated that a 12% increase in internal bond. Formaldehyde emissions were similar.

It is clear from the results of this study that current manufacturing conditions for the production of unmodified UF resins are close to optimum. Future improvements are likely to be based upon structural and/or non-structural additives.

text: Studies of the formation and properties of urea-formaldehyde resin adhesives Urea-formaldehyde (UF) resin is used primarily as an adhesive for manufacturing wood panels (medium density fiberboard, particleboard and plywood). These are important New Zealand export products. A better understanding of the formation of UF resin will allow maximisation of its adhesive properties (high bonding strength) and minimisation of formaldehyde emissions (an adverse environmental effect). These improvements will enhance the competitive advantage of New Zealand resin products.

The research reported here has been directed primarily towards monitoring the UF reaction by Nuclear Magnetic Resonance spectroscopy (NMR), preparing UF resins, determining the performance of the resins produced and characterising the resins by high performance liquid chromatography (HPLC), gel permeation chromatography (GPC) and differential scanning calorimetry (DSC) methods.

The development of a dynamic (RAPID) NMR acquisition method has contributed to the identification of optimum conditions for UF resin manufacture. A series of NMR "snap-shots" of the UF reaction system over the entire reaction period has been obtained. A wide range of reaction conditions, eg formaldehyde to urea molar ratio, formaldehyde concentration, initial addition pH, condensation pH, addition reaction time and reaction temperature, have been investigated. From the species present and the changes in their relative concentrations during the reaction, optimum reaction conditions have been determined as:

Formaldehyde concentration: 35-46%
F/U molar ratio: 1.8-2.0
Temperature: 88°C
Addition reaction time: 25-30 min
Initial addition pH: 8.0-9.0
Condensation pH: 4.5-5.0

The dynamic (RAPID) NMR studies were complemented by HPLC characterisation of samples taken during the different reaction stages. The main low molecular weight species present in the UF reaction system have been identified. In general the HPLC results were consistent with those obtained by the dynamic (RAPID) NMR method.

Low molecular weight species were identified by electrospray mass spectrometry.

Molecular weight, molecular weight distribution and resin aging were investigated by the GPC method. The number average molecular weights of typical final UF resins were in the range of 600-800 Dalton. The weight average molecular weights of the same resins were in the range of 7000-10 000 Dalton.
A series of laboratory resins were prepared to test the appropriateness of the optimum reaction conditions predicted from the NMR and HPLC studies. Resin performance in wood panels was determined by measuring internal bond, formaldehyde emission and cold water swell. The effects of F/U molar ratio, resin loading and board thickness on the panel properties have also been determined. The results showed improvement in the internal bond and formaldehyde emissions.

Comparison of the experimental resin prepared under the optimum reactions with a commercial unmodified UF resin indicated that a 12% increase in internal bond. Formaldehyde emissions were similar.

It is clear from the results of this study that current manufacturing conditions for the production of unmodified UF resins are close to optimum. Future improvements are likely to be based upon structural and/or non-structural additives.

year: 2001

title: Kaitiakitanga - Active guardianship, responsibilities and relationships with the world: Towards a bio-cultural future In early childhood education

authors: Paul-Burke, Kura

abstract: The world is a vast family, and humans are children of the earth and sky, and cousins to all living things. Such unity means that nature is the ultimate teacher about life (Royal 2010, p. 9).
For Māori (indigenous peoples of Aotearoa New Zealand) the term kaitiakitanga (pronounced, kye-tee-ah-key-tar-ngah) is often used to refer to the active guardianship and management of natural organisms and their environments. Mātauranga Māori or Māori knowledge positions humans within nature and focuses on ways in which cultural understandings and intergenerational connections between people and their biophysical contexts assist in the retention and protection of biodiversity and ecologically sustainable ecosystems. This entry critically reflects notions of kaitiakitanga and bio-cultural connectivity as important and meaningful contributors for young children and their relationships with and for the world.

text: Kaitiakitanga - Active guardianship, responsibilities and relationships with the world: Towards a bio-cultural future In early childhood education The world is a vast family, and humans are children of the earth and sky, and cousins to all living things. Such unity means that nature is the ultimate teacher about life (Royal 2010, p. 9).
For Māori (indigenous peoples of Aotearoa New Zealand) the term kaitiakitanga (pronounced, kye-tee-ah-key-tar-ngah) is often used to refer to the active guardianship and management of natural organisms and their environments. Mātauranga Māori or Māori knowledge positions humans within nature and focuses on ways in which cultural understandings and intergenerational connections between people and their biophysical contexts assist in the retention and protection of biodiversity and ecologically sustainable ecosystems. This entry critically reflects notions of kaitiakitanga and bio-cultural connectivity as important and meaningful contributors for young children and their relationships with and for the world.

year: 2015