title: Shareholders’ requirements for corporate environmental disclosures: A cross country comparison

authors: de Villiers, Charl

subjects: Shareholders’ opinions

abstract: e survey individual shareholders in Australia, the UK and the US regarding corporate environmental disclosures. In general, respondents in the three countries are interested in, and positively disposed towards, these disclosures. We observe country and gender differences with Australian and female respondents more in favour of environmental reporting than others. Specifically, respondents require disclosure of an overview of environmental risks and impacts, the environmental policy, performance against measurable environmental targets and information on a range of environmental costs. Most shareholders require environmental disclosures to be audited. Shareholders call for environmental information because they believe managers should be accountable to shareholders for their companies’ environmental impacts. Furthermore, shareholders have indicated the uses for specific types of environmental information. Our results imply that legislators, standard setters and companies have to consider the policy implications of these shareholder views.

text: Shareholders’ requirements for corporate environmental disclosures: A cross country comparison e survey individual shareholders in Australia, the UK and the US regarding corporate environmental disclosures. In general, respondents in the three countries are interested in, and positively disposed towards, these disclosures. We observe country and gender differences with Australian and female respondents more in favour of environmental reporting than others. Specifically, respondents require disclosure of an overview of environmental risks and impacts, the environmental policy, performance against measurable environmental targets and information on a range of environmental costs. Most shareholders require environmental disclosures to be audited. Shareholders call for environmental information because they believe managers should be accountable to shareholders for their companies’ environmental impacts. Furthermore, shareholders have indicated the uses for specific types of environmental information. Our results imply that legislators, standard setters and companies have to consider the policy implications of these shareholder views.

year: 2010

title: Luce Viva: From Dante's Paradiso - The Divine Comedy

authors: Williams, Michael F.

subjects: Dante's Paradiso - The Divine Comedy

abstract: A musical composition for contralto, violin, violoncello, and piano, based on Dante Alighieri's 'Paradiso' from The Divine Comedy, dedicated to Martin Lodge

text: Luce Viva: From Dante's Paradiso - The Divine Comedy A musical composition for contralto, violin, violoncello, and piano, based on Dante Alighieri's 'Paradiso' from The Divine Comedy, dedicated to Martin Lodge

year: 2022

title: Whakahokia te reo ki tōna taioretanga: He rautaki reo mō Waikato-Tainui

authors: Roa, Raukura

subjects: Whakaora reo

abstract: Ko te kaupapa o tēnei pepa, ko te whakatakoto i tētehi mahere rautaki hei whakakaha, hei whakapakari i te reo Māori o te iwi o Waikato-Tainui. Ehara tēnei i te pepa wetewete i te rautaki whakaora reo, ehara hoki i te pepa tātari i ngā rautaki whakaora reo o te ao. Engari ia, he pepa whakatakoto i ōku whakaaro mō tētehi huarahi e ora ai te reo o Waikato-Tainui. Kei te rārangi whakapuakanga ētehi rauemi i toro atu ai au, heoi, kāore i āta tātarihia mō tēnei pepa. Nō reira, e rima ngā wāhanga o tēnei pepa. Ko te wāhanga tuatahi, he whakakaupapa i tēnei rautaki. Ko te wāhanga tuarua, he whakamārama i ngā whakahaeretanga o te iwi. Ko te wāhanga tuatoru, he whakatakoto i ngā whāinga o te rautaki. Ko te wāhanga tuawhā, he whakatakoto i te mahere e tutuki ai ngā whāinga o te rautaki. Ka mutu he whakatakoto whakaaro atu anō kāore i whakauru ki roto i te rautaki.

text: Whakahokia te reo ki tōna taioretanga: He rautaki reo mō Waikato-Tainui Ko te kaupapa o tēnei pepa, ko te whakatakoto i tētehi mahere rautaki hei whakakaha, hei whakapakari i te reo Māori o te iwi o Waikato-Tainui. Ehara tēnei i te pepa wetewete i te rautaki whakaora reo, ehara hoki i te pepa tātari i ngā rautaki whakaora reo o te ao. Engari ia, he pepa whakatakoto i ōku whakaaro mō tētehi huarahi e ora ai te reo o Waikato-Tainui. Kei te rārangi whakapuakanga ētehi rauemi i toro atu ai au, heoi, kāore i āta tātarihia mō tēnei pepa. Nō reira, e rima ngā wāhanga o tēnei pepa. Ko te wāhanga tuatahi, he whakakaupapa i tēnei rautaki. Ko te wāhanga tuarua, he whakamārama i ngā whakahaeretanga o te iwi. Ko te wāhanga tuatoru, he whakatakoto i ngā whāinga o te rautaki. Ko te wāhanga tuawhā, he whakatakoto i te mahere e tutuki ai ngā whāinga o te rautaki. Ka mutu he whakatakoto whakaaro atu anō kāore i whakauru ki roto i te rautaki.

year: 2011