title: Oil company annual report disclosure responses to the 2010 Gulf of Mexico oil spill

authors: Summerhays, Kimberley

subjects: environmental accounting

abstract: This paper analyses the annual report disclosures of the other six largest oil companies in reaction to the 2010 Gulf of Mexico oil spill. It focusses on changes in disclosures that can be ascribed to the oil spill. The companies all increased their environmental disclosures, with positive disclosures increasing most. It shows the use of an image enhancement disclosure strategy and a (partial) disclaiming of responsibility disclosure strategy, but do not find evidence consistent with a deflection of attention disclosure strategy, probably due to the high profile of the incident. It is found that BP’s strategy of repeating disclosures about remedial activities several times in different parts of the annual report ensures: an emphasis on the positive, that all stakeholders regardless of their area of focus are likely to notice this disclosure, an increase in the volume of environmental disclosure, and that less detail can be disclosed, reducing litigation-related risks.

text: Oil company annual report disclosure responses to the 2010 Gulf of Mexico oil spill This paper analyses the annual report disclosures of the other six largest oil companies in reaction to the 2010 Gulf of Mexico oil spill. It focusses on changes in disclosures that can be ascribed to the oil spill. The companies all increased their environmental disclosures, with positive disclosures increasing most. It shows the use of an image enhancement disclosure strategy and a (partial) disclaiming of responsibility disclosure strategy, but do not find evidence consistent with a deflection of attention disclosure strategy, probably due to the high profile of the incident. It is found that BP’s strategy of repeating disclosures about remedial activities several times in different parts of the annual report ensures: an emphasis on the positive, that all stakeholders regardless of their area of focus are likely to notice this disclosure, an increase in the volume of environmental disclosure, and that less detail can be disclosed, reducing litigation-related risks.

year: 2012

title: Motivations for contemporary Tongan migration

authors: Cowling, Wendy E.

subjects: migration

abstract: Migration can be seen as a process in which large numbers of individuals and families begin to write a new history for themselves. The initial act of leaving one's parents, family, neighbourhood, society and culture, and adopting a new life- and work-style is a crucial one. Only a small proportion of people who enter a migration process, or who have participated in major migration movements in the past, have had a clear perception of what they were going to encounter, or the extent to which their lives were going to change. While it is very likely that a large proportion of the individual migrants are the forerunners in a migration which will ultimately involve other members of their kin network, they are not usually able to foresee this at the time.

text: Motivations for contemporary Tongan migration Migration can be seen as a process in which large numbers of individuals and families begin to write a new history for themselves. The initial act of leaving one's parents, family, neighbourhood, society and culture, and adopting a new life- and work-style is a crucial one. Only a small proportion of people who enter a migration process, or who have participated in major migration movements in the past, have had a clear perception of what they were going to encounter, or the extent to which their lives were going to change. While it is very likely that a large proportion of the individual migrants are the forerunners in a migration which will ultimately involve other members of their kin network, they are not usually able to foresee this at the time.

year: 2002

title: The Treaty, tikanga Māori, ecosystem-based management, mainstream law and power sharing for environmental integrity in Aotearoa New Zealand – possible ways forward

authors: Joseph, Robert

subjects: Maori, ecosystem-based management, coastal marine estate, sustainability, Treaty of Waitangi

abstract: Ecosystem-based management (EBM) has become an appropriate international response for addressing alarming global environmental degradation trends. EBM is designed and executed as an adaptive, learning-based process that applies the following common international principles:
•	the connections and relationships within an ecosystem;
•	the cumulative impacts that affect marine welfare; 
•	focus on maintaining the natural structure and function of ecosystems and their productivity;
•	incorporate human use and values of ecosystems in managing the resource;
•	recognise that ecosystems are dynamic and constantly changing;
•	are based on a shared vision of all key participants; and
•	are based on scientific knowledge, adopted by continual learning and monitoring.

The New Zealand Sustainable Seas National Science Challenge agrees with these EBM principles but has adapted them into an Aotearoa New Zealand theoretical approach that fundamentally acknowledges mātauranga and tikanga Māori law hence the following Aotearoa New Zealand EBM principles:
•	a co-governance and co-design structure that recognises the Māori constitutional relationship and mana whenua at all levels (whānau, hapū, iwi), together with the guiding principles of mauri, whakapapa, kaitiakitanga, mātauranga-a-iwi and mātauranga-a-hapū;
•	is place and time-specific, recognising/understanding the ecosystem as a whole in all its ecological complexities and connectedness and addressing cumulative and multiple stressors;
•	acknowledges humans as ecosystem components with multiple values;
•	views long-term sustainability as a fundamental value, in particular maintaining values and uses for future generations;
•	includes collaborative and participatory management throughout the whole process, considering all values and involving all interested parties from agencies and iwi to industries, whānau, hapū and local communities;
•	has clear goals and objectives based on knowledge; and
•	includes adaptive management, appropriate monitoring and acknowledgement of uncertainty.

The report focuses on analysing EBM through the incorporation of mātauranga and tikanga Māori and power sharing through Treaty partnerships over the marine and coastal estate.

text: The Treaty, tikanga Māori, ecosystem-based management, mainstream law and power sharing for environmental integrity in Aotearoa New Zealand – possible ways forward Ecosystem-based management (EBM) has become an appropriate international response for addressing alarming global environmental degradation trends. EBM is designed and executed as an adaptive, learning-based process that applies the following common international principles:
•	the connections and relationships within an ecosystem;
•	the cumulative impacts that affect marine welfare; 
•	focus on maintaining the natural structure and function of ecosystems and their productivity;
•	incorporate human use and values of ecosystems in managing the resource;
•	recognise that ecosystems are dynamic and constantly changing;
•	are based on a shared vision of all key participants; and
•	are based on scientific knowledge, adopted by continual learning and monitoring.

The New Zealand Sustainable Seas National Science Challenge agrees with these EBM principles but has adapted them into an Aotearoa New Zealand theoretical approach that fundamentally acknowledges mātauranga and tikanga Māori law hence the following Aotearoa New Zealand EBM principles:
•	a co-governance and co-design structure that recognises the Māori constitutional relationship and mana whenua at all levels (whānau, hapū, iwi), together with the guiding principles of mauri, whakapapa, kaitiakitanga, mātauranga-a-iwi and mātauranga-a-hapū;
•	is place and time-specific, recognising/understanding the ecosystem as a whole in all its ecological complexities and connectedness and addressing cumulative and multiple stressors;
•	acknowledges humans as ecosystem components with multiple values;
•	views long-term sustainability as a fundamental value, in particular maintaining values and uses for future generations;
•	includes collaborative and participatory management throughout the whole process, considering all values and involving all interested parties from agencies and iwi to industries, whānau, hapū and local communities;
•	has clear goals and objectives based on knowledge; and
•	includes adaptive management, appropriate monitoring and acknowledgement of uncertainty.

The report focuses on analysing EBM through the incorporation of mātauranga and tikanga Māori and power sharing through Treaty partnerships over the marine and coastal estate.

year: 2019-07-30