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This paper aims to demonstrate methods that sustainability-conscious brands can use to include their primary producers in the measurement and reporting of the environment and sustainability performance of their supply chains. It explores three questions: How can farm businesses provide information required in sustainability reporting? What are the challenges and opportunities experienced in preparing and presenting the information? What future research and policy instruments might be needed to resolve these issues.

This study identifies and describes methods to provide the farm-level information needed for environmental performance and sustainability reporting frameworks. It demonstrates them by compiling natural capital accounts and environmental performance information for two wool producers in the grassy woodland biome of Eastern Australia; the contrasting history and management of these producers would be expected to result in different environmental performances.

The authors demonstrated an approach to NC accounting that is suitable for including primary producers in environmental performance reporting of supply chains and that can communicate whether individual producers are sustaining, improving or degrading their NC. Measurements suitable for informing farm management and for the estimation of supply chain performance can simultaneously produce information useful for aggregation to regional and national assessments.

The methods used should assist sustainability-conscious supply chains to more accurately assess the environmental performance of their primary producers and to use these assessments in selective sourcing strategies to improve supply chain performance. Empirical measures of environmental performance and natural capital have the potential to enable evaluation of the effectiveness of sustainability accounting frameworks in inducing businesses to reduce their environmental impacts and improve the condition of the natural capital they depend on.

Two significant social implications exist for the inclusion of primary producers in the sustainability and environmental performance reporting of supply chains. Firstly, it presently takes considerable time and expense for producers to prepare this information. Governments and members of the supply chain should acknowledge the value of this information to their organisations and consider sharing some of the cost of its preparation with primary producers. Secondly, the “additionality” requirement commonly present in existing frameworks may perversely exclude already high-performing producers from being recognised. The methods proposed in this paper provide a way to resolve this.

To the best of the authors’ knowledge, this research is the first to describe detailed methods of collecting data for natural capital accounting and environmental performance reporting for individual farms and the first to compile the information and present it in a manner coherent with the Kering EP&L and the UN SEEA EA. The authors believe that this will make a significant contribution to the development of fair and standardised ways of measuring individual farm performance and the performance of food, beverage and apparel supply chains.

The purpose of this paper aims to investigate the relationship between the audit firm's ethical climate and workplace bullying perceived by trainee auditors in Chinese audit firms.

An Ethical Climate Questionnaire and a Negative Acts Questionnaire are adapted from the existing organization studies and business ethics literature to fit in the audit firm context and are administered in a survey on 205 trainee auditors with a four-month long work placement in audit firms. SPSS is used in statistical analyses and tests.

This study confirms that some but not all types of organizational ethical climate significantly affect the perceived workplace bullying in audit firms. The results of testing for the relations between workplace bullying and ethical climate after breaking down workplace bullying into the work-related and person-related bullying sub-categories provide some different conclusions. Besides the impacts of the ethical climate on workplace bullying, this paper also finds out that trainee auditor's gender, the leader–subordinate gender difference, firm size and audit engagement team size are more likely to affect the perception of one or more of the bullying categories in audit firms.

This study implies some guidance for the audit firms to establish healthy ethical climates that can help them to recruit, train and retain young skilled auditing professionals.

The findings of this study imply that a healthy ethical climate can help develop the audit profession and markets by deterring workplace bullying in audit firms.

This paper extends the organizational studies on the impact of the audit firm's organizational ethical climate on workplace bullying in the auditing profession. It also extends the gender roles in organization studies by stratifying the levels of workplace harassment.

This paper discusses the implementation of integrated science, technology, engineering and mathematics (EC-iSTEM) education with children in birth-to-age 5 classrooms. It offers a conceptualization for EC-iSTEM, as well as a developmental trajectory in the form of the iSTEM Rope Model. It further highlights the intersection of EC-iSTEM education and the Reggio Emelia-Inspired Approach (RE-IA) as a lens for both viewing EC-iSTEM implementation with young children and as an area of needed research.

This paper uses a qualitative interpretive methodology, drawing from a wide array of theoretical and research literature on early childhood education and integrated STEM education.

Despite growing research and policy reports that advocate for the inclusion of integrated STEM education in early childhood classrooms, today there is currently imprecision in understanding what exactly “integrated STEM” means when applied to the instruction of very young children. This suggests a need for the creation of a unifying conceptual framework, as well as finding alignment with currently known pedagogical approaches to ground the work of birth-to-age 5 teachers and researchers.

This paper proposes a new conceptualization of integrated STEM education for use in birth to age 5 classrooms, as well as a systhsis of the current literature to assess the pedagogical linkages between EC-iSTEM and RE-IA. As the proposed conceptualization offered in this paper is new and research in this area is nascent, further empirical investigation is warrented.

This paper proposes a new conceptualization of integrated STEM education for use in the early childhood education field. It further synthesizes the current literature to assess the pedagogical linkages between EC-iSTEM and RE-IA, suggesting practice implications for supporting the knowledge and skill development of young children from birth to age 5.