title: New Zealand shareholder attitudes towards corporate environmental disclosure

authors: de Villiers, Charl

subjects: shareholder

abstract: Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of individual shareholders for the disclosure and regulation of environmental information and their intended use of the information.
Design/methodology/approach – Respondents were questioned using an online survey whether they want specific types of environmental information from companies and if so, where they want it disclosed, why they want it disclosed and if they feel strongly enough about it to want it made compulsory and be subject to an audit. The authors regard New Zealand as an ideal experimental setting for the investigation of shareholder views and focus on the members of an active shareholders' association in New Zealand and obtain a very high response rate.
Findings – The paper finds that most shareholders are very positive about the disclosure of a range of environmental information items and furthermore they want environmental information to be made compulsory, to be audited, and to be published in the annual report and also on the company website. The most important reason given by shareholders for requiring environmental information is that they want companies to be accountable for their environmental impacts. The results are potentially significant for company governance and management decision making and will also have policy implications for regulators.
Practical implications – The findings have important implications for the government, the accounting profession and other standard setters. The paper suggests that the time has come for legislators, regulatory bodies and standard setters to take note of the policy implications if such a large proportion (59 percent – 72 percent) of shareholders want environmental disclosure to be compulsory and prescribed and not left to the discretion of companies.
Social implications – The information needs of individual shareholders who make their own investment decisions should be of great interest to regulators, because such investors rely on publicly available information, whereas institutional investors also collect private information. Regulators need to remove information asymmetry by regulating and/or mandating disclosures and shareholder requirements for information should be an important consideration.
Originality/value – This paper is of high value. The paper addresses why the information is requested and what it would be used for, something that the studies prior to the year 2000 did not cover. In addition this study is the first to survey New Zealand investors 1996, i.e. prior to the resurgence of late in societal interest in environmental issues.

text: New Zealand shareholder attitudes towards corporate environmental disclosure Purpose – The natural environment has become an increasingly important business issue over the last ten years while shareholder views on the importance of corporate environmental disclosure have not been extensively investigated. The purpose of this paper is to report the requirements of individual shareholders for the disclosure and regulation of environmental information and their intended use of the information.
Design/methodology/approach – Respondents were questioned using an online survey whether they want specific types of environmental information from companies and if so, where they want it disclosed, why they want it disclosed and if they feel strongly enough about it to want it made compulsory and be subject to an audit. The authors regard New Zealand as an ideal experimental setting for the investigation of shareholder views and focus on the members of an active shareholders' association in New Zealand and obtain a very high response rate.
Findings – The paper finds that most shareholders are very positive about the disclosure of a range of environmental information items and furthermore they want environmental information to be made compulsory, to be audited, and to be published in the annual report and also on the company website. The most important reason given by shareholders for requiring environmental information is that they want companies to be accountable for their environmental impacts. The results are potentially significant for company governance and management decision making and will also have policy implications for regulators.
Practical implications – The findings have important implications for the government, the accounting profession and other standard setters. The paper suggests that the time has come for legislators, regulatory bodies and standard setters to take note of the policy implications if such a large proportion (59 percent – 72 percent) of shareholders want environmental disclosure to be compulsory and prescribed and not left to the discretion of companies.
Social implications – The information needs of individual shareholders who make their own investment decisions should be of great interest to regulators, because such investors rely on publicly available information, whereas institutional investors also collect private information. Regulators need to remove information asymmetry by regulating and/or mandating disclosures and shareholder requirements for information should be an important consideration.
Originality/value – This paper is of high value. The paper addresses why the information is requested and what it would be used for, something that the studies prior to the year 2000 did not cover. In addition this study is the first to survey New Zealand investors 1996, i.e. prior to the resurgence of late in societal interest in environmental issues.

year: 2012

title: Visualisation of Parallel Data Streams with Temporal Mosaics

authors: Luz, Saturnino

subjects: computer science

abstract: Despite its popularity and widespread use, timeline visualisation suffers from shortcomings which limit its use for displaying multiple data streams when the number of streams increases to more than a handful. This paper presents the TemporalMosaic technique for visualisation of parallel time-based streams which addresses some of these shortcomings. Temporal mosaics provide a compact way of representing parallel streams of events by allocating a fixed drawing area to time intervals and partitioning that area according to the number of concurrent events. A user study is presented which compares this technique to a standard timeline representation technique in which events are depicted as horizontal bars and multiple streams are drawn in parallel along a vertical axis. Results of this user study show that users of the temporal mosaic visualisation perform significantly better at detecting concurrency, interval overlaps and inactivity than users of standard timelines.

text: Visualisation of Parallel Data Streams with Temporal Mosaics Despite its popularity and widespread use, timeline visualisation suffers from shortcomings which limit its use for displaying multiple data streams when the number of streams increases to more than a handful. This paper presents the TemporalMosaic technique for visualisation of parallel time-based streams which addresses some of these shortcomings. Temporal mosaics provide a compact way of representing parallel streams of events by allocating a fixed drawing area to time intervals and partitioning that area according to the number of concurrent events. A user study is presented which compares this technique to a standard timeline representation technique in which events are depicted as horizontal bars and multiple streams are drawn in parallel along a vertical axis. Results of this user study show that users of the temporal mosaic visualisation perform significantly better at detecting concurrency, interval overlaps and inactivity than users of standard timelines.

year: 2007

title: Environmentalism for the environment's sake: Towards an understanding of the influence of the Māori worldview on Western environmental management perspectives in Aotearoa New Zealand through a lens of nature connectivity

authors: Jones, Haley

subjects: Nature connectedness

abstract: Individual perceptions of the natural world may be influenced by place, culture, and value systems. In exploring these perceptions through measures of environmental connectedness, this study considers the uniqueness of the socio-cultural systems of Aotearoa New Zealand in shaping individual environmental engagement. This research examines the implications of the inclusion of Māori values in environmental management policies dominated by Western environmental conceptualisations. Through semi-structured interviews of five participants who work in environmental fields in the Hamilton, Waikato Region of Aotearoa New Zealand, this research explores conceptualisations of identity and environmental discourses, interpretations of the Māori concept of kaitiakitanga and the Western concept of stewardship, career connectedness, and place attachment to Aotearoa New Zealand. Additionally, results from an online survey questionnaire of twelve respondents compare measures of connectedness to nature of respondents from California, United States of America, with those from the Waikato Region, Aotearoa New Zealand. Key findings highlight how anthropogenic worldviews can be unconscious, how understandings of cultural values may be a key factor of a strengthened environmental commitment, how expressions of Indigeneity are of value in the sciences, and how there is importance in the link between conservation values and the Māori worldview. This study exposes the importance of the implementation of improved training about, and inclusion of, Indigenous knowledge within environmental organisations in order to develop conscious awareness of how Indigenous information is being translated, applied, and respected.

text: Environmentalism for the environment's sake: Towards an understanding of the influence of the Māori worldview on Western environmental management perspectives in Aotearoa New Zealand through a lens of nature connectivity Individual perceptions of the natural world may be influenced by place, culture, and value systems. In exploring these perceptions through measures of environmental connectedness, this study considers the uniqueness of the socio-cultural systems of Aotearoa New Zealand in shaping individual environmental engagement. This research examines the implications of the inclusion of Māori values in environmental management policies dominated by Western environmental conceptualisations. Through semi-structured interviews of five participants who work in environmental fields in the Hamilton, Waikato Region of Aotearoa New Zealand, this research explores conceptualisations of identity and environmental discourses, interpretations of the Māori concept of kaitiakitanga and the Western concept of stewardship, career connectedness, and place attachment to Aotearoa New Zealand. Additionally, results from an online survey questionnaire of twelve respondents compare measures of connectedness to nature of respondents from California, United States of America, with those from the Waikato Region, Aotearoa New Zealand. Key findings highlight how anthropogenic worldviews can be unconscious, how understandings of cultural values may be a key factor of a strengthened environmental commitment, how expressions of Indigeneity are of value in the sciences, and how there is importance in the link between conservation values and the Māori worldview. This study exposes the importance of the implementation of improved training about, and inclusion of, Indigenous knowledge within environmental organisations in order to develop conscious awareness of how Indigenous information is being translated, applied, and respected.

year: 2022