The Organizational and Operational Boundaries of Triple Bottom Line Reporting: A Survey

This article responds to Gray’s (2002) call for normative research on social and environmental accounting (SEA) and Parker’s (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice. It concludes that organizations are strategically setting and disclosing their boundaries instead of discharging their accountability and argues that such strategies have far-reaching consequences, because reporting boundaries are not only reflective of organizations but also have a constitutive role in their definition. A further consequence is that it calls into question the use of voluntary labeling, such as “in accordance” with Global Reporting Initiative; one implication being that further research into technical developments in TBL reporting could contribute to the discharge of organizational accountability.     

Uphill permeation of Cr(VI) using Hostarex A327 as ionophore by membrane-solvent extraction processing

The transport of chromium by the emulsion pertraction technology (EPERT) using Hostarex A327 (tertiary amine) as a carrier has been investigated. The permeation of the metal is studied as a function of various experimental variables: hydrodynamic conditions, concentration of Cr(VI) and HCl in the source phase, carrier concentration and diluent in the organic phase, strippant concentration in the stripping phase and support characteristics of the membrane. The mass transfer coefficient and the thickness of the aqueous source boundary layer were estimated from the experimental data. Furthermore, the selectivity of the Hostarex A327-bases EPERT towards different metal ions and the behaviour of the system against other carriers are presented.     

Effect of combined nitrogen on dinitrogen fixation and productivity in Pisum sativum L. Inoculated with different strains of Rhizobium

This growth chamber study was designed to determine rates of nitrogen fixation, growth, productivity and concentrations of nitrogen and phosphorus during vegetative growth, flowering and the beginning of the fruiting and ripening period in Pisum sativum plants supplied with different concentrations of nitrate and nodulated by various strains of Rhizobium leguminosarum. Noninoculated control plants were grown under the same nutritional conditions. Nodulated and unnodulated plants responded differently to treatment. The effects of inoculation with Rhizobium and the nitrate treatments on the parameters of growth and nitrogen content varied with plant age. Although the presence of nitrate in the culture medium inhibited nodulation and acetylene reducing activity (ARA), the different Rhizobium strains used in the inoculations led to variations in tolerance to combined nitrogen.     

Application of a Physical Input–Output Table to Evaluate the Development and Sustainability of Continental Water Resources in Spain

Continental waters are complex resources in terms of a measurable physical quantity, and measuring them requires a good knowledge of total water availability. In this research, an accounting physical input–output table (PIOT) was applied to evaluate total water resources and gross annual availabilities at each stage of the natural-artificial water cycle. These stages are considered subsystems of a continental water resource system describing water transfers for an average year within 13 administrative basins of Spain. Water transfers between various subsystems are characterized by internal flows decreasing the water resource availabilities. The PIOT analysis establishes these internal flows, and the origins and final uses of the total resources for each subsystem. The input-output balance registered an unsustainable negative net accumulation in eight water basins. The PIOT analysis also allowed the calculation of significant indicators such as water resource developments (RDI) and their sustainable use (SUI). RDI and SUI demonstrate that groundwater is a critical resource affecting the environment (e.g., wetlands in the upper Guadiana) and the water supply (e.g., irrigation in the Segura basin). The results of this model suggest that above-/below-ground hydrological links are important when decisions have to be made in order to provide a satisfactory supply of water in Spain. The model integrates the different water basins under territorial criteria, and therefore it may be useful for the Spanish National Hydrological Plan.     

Why cumulative impacts assessments of hydrocarbon activities in the Arctic fail to meet their purpose

Regional Environmental Change - The Arctic Region is characterised by vulnerable ecosystems and residing indigenous people, dependent on nature for subsistence fishing and hunting. The Arctic also...     

Understanding and Integrating Local Perceptions of Trees and Forests into Incentives for Sustainable Landscape Management

We examine five forested landscapes in Africa (Cameroon, Madagascar, and Tanzania) and Asia (Indonesia and Laos) at different stages of landscape change. In all five areas, forest cover (outside of protected areas) continues to decrease despite local people's recognition of the importance of forest products and services. After forest conversion, agroforestry systems and fallows provide multiple functions and valued products, and retain significant biodiversity. But there are indications that such land use is transitory, with gradual simplification and loss of complex agroforests and fallows as land use becomes increasingly individualistic and profit driven. In Indonesia and Tanzania, farmers favor monocultures (rubber and oil palm, and sugarcane, respectively) for their high financial returns, with these systems replacing existing complex agroforests. In the study sites in Madagascar and Laos, investments in agroforests and new crops remain rare, despite government attempts to eradicate swidden systems and their multifunctional fallows. We discuss approaches to assessing local values related to landscape cover and associated goods and services. We highlight discrepancies between individual and collective responses in characterizing land use tendencies, and discuss the effects of accessibility on land management. We conclude that a combination of social, economic, and spatially explicit assessment methods is necessary to inform land use planning. Furthermore, any efforts to modify current trends will require clear incentives, such as through carbon finance. We speculate on the nature of such incentive schemes and the possibility of rewarding the provision of ecosystem services at a landscape scale and in a socially equitable manner.     

House sparrows selectively eject parasitic conspecific eggs and incur very low rejection costs

Most host species of obligate interspecific brood parasites are under strong selection because such parasitism, e.g., that involving evictor nestmates, is highly costly. Egg rejection is one of the most efficient host defences against avian brood parasites. Many hosts have thus evolved egg-recognition ability and rejection behaviour. However, this defensive mechanism has not evolved in most species where only intraspecific brood parasitism occurs, probably because (1) the eggs of conspecific females are very similar in appearance, making egg rejection less likely to emerge, and (2) such parasitism is frequently less costly than interspecific parasitism. Using a captive population of house sparrows (Passer domesticus) with a low breeding density, we here provide new evidence showing that this species actually has a fine capacity to discriminate conspecific eggs and to eject them (44.2% of foreign eggs ejected) while incurring very low rejection costs (4.2% of own eggs ejected). This result contradicts those previously found in high-density house sparrow populations in which very high rejection costs and very high clutch desertion rates were reported, probably as a consequence of intraspecific competition and infanticide provoked by the high breeding density. The house sparrow has only rarely been reported as the host of an interspecific brood parasite, which implies that it is a newly described example of an altricial species in which egg ejection has evolved and is maintained in response to intraspecific brood parasitism.     

Cognitive skills and bacterial load: comparative evidence of costs of cognitive proficiency in birds

Parasite-mediated selection may affect the evolution of cognitive abilities because parasites may influence development of the brain, but also learning capacity. Here, we tested some predictions of this hypothesis by analyzing the relationship between complex behaviours (feeding innovations (as a measure of behavioural flexibility) and ability to detect foreign eggs in their nests (i.e. a measure of discriminatory ability)) and abundance of microorganisms in different species of birds. A positive relationship would be predicted if these cognitive abilities implied a larger number of visited environments, while if these skills favoured detection and avoidance of risky environments, a negative relationship would be the prediction. Bacterial loads of eggshells, estimated for mesophilic and potentially pathogenic bacteria (i.e. Enterococcus, Staphylococcus and Enterobacteriaceae), were used as a surrogate of probability of contact with pathogenic bacteria. We found that bird species with higher feeding innovation rates and rejection rates of experimental brood parasitic eggs had higher density of bacteria on their eggshells than the average species. Since the analysed groups of microorganisms include pathogenic bacteria, these results suggest that both feeding innovation and ability to recognize foreign eggs are costly and highlight the importance of parasite-mediated selection in explaining the evolution of cognitive abilities in animals.