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The UC Research Repository collects, stores and makes available original research from postgraduate students, researchers and academics based at the University of Canterbury.

 

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ItemOpen Access
Sustainability reporting assurance practice in New Zealand : an accountability enabler or a managerial supplement?
(2023) Ahmed, Heba Gaber
Purpose: This thesis aims to understand the nature and role of sustainability assurance (SA) in the context of corporate accountability in the New Zealand (NZ) market. This understanding is developed based on an extensive investigation of the perspectives of sustainability managers (SMs), sustainability assurance providers (SAPs), and stakeholders. The study gives particular attention to understanding the perspectives of multiple stakeholder groups, which is missing in the literature. Stakeholders are overwhelmed with various corporate sustainability (CS) disclosures that are susceptible to greenwashing and there is an urgent need to ensure their integrity and reliability. The Global Reporting Initiative (GRI) recommends the use of SA to ensure the credibility of sustainability reports (SRs), but the practice is growing slowly in NZ and the assurance engagement parties are still determining the nature of best practice. The study contributes to the relevant literature in SA practice, highlighting its weaknesses and suggesting possible solutions to reach an ideal model. Approach: The study employed an interpretive qualitative approach, based on the philosophical assumptions of constructivism and interpretivism. A thorough understanding of SA practice was acquired through the application of the hermeneutic circle. Data was collected from 35 in-depth semi-structured interviews with three categories of participants: SMs from the NZX-listed companies and Sustainable Business Council (SBC) members, SAPs from accounting and non-accounting firms, and representatives from five different stakeholder groups: sustainability consultants, the External Reporting Board (XRB), the New Zealand Stock Exchange (NZX), non-governmental organisations (NGOs), and financial capital providers. Findings: The practice of SA exists in the NZ market in the form of a weak model: an internal management practice. It is demanded by management and targeted at management, and focuses on the assessment of the quality of both internal control systems and SR presentations, without assessing sustainability performance per se. This weak model of SA achieves accountability to management, but fails to fulfil the promise of stakeholder accountability. Three fundamental factors are currently causing the practice of SA in NZ to diminish in importance. There is a high demand from internal stakeholders, coupled with a strong desire from accounting firms to gain SA market dominance against limited demand from external stakeholders. The study provides evidence that managerial and professional capture occur at different stages of the assurance engagement. Originality: To my knowledge, this is the first NZ study to make an extensive investigation into the perspectives of stakeholders. This is also the first NZ study to consider SMs, SAPs, and stakeholders simultaneously in the practice of SA. Considering the three parties of the SA equation together enriched the findings. These findings elicited a list of country-specific factors that are unique to the NZ market, which help in the interpretation of the weak model of SA. Practical implications: The findings of this study will prove beneficial to SMs, SAPs, and stakeholders. The proposed ideal model of SA practice offers detailed guidance for the three parties on specific mechanisms to achieve stakeholder accountability, instead of management accountability. It may assist them in developing new approaches before, during, and after the assurance engagement in order to avoid falling back into the weak model of SA. The depiction of the two contrasting models of SA practice together provides powerful insights for practitioners and researchers. Theoretical implications: The study helps to clearly visualise the weak model of SA practice, identify its causes, and suggest future practical steps that should be taken to turn the practice into its ideal shape. Furthermore, new insight is added through the application of Michael Power’s work in the interpretation of the findings.
ItemOpen Access
Conscious and unconscious sustainability : insights into Christchurch’s Café industry.
(2023) Wills, Krysta
Sustainability in business has evolved from simply concerning one's economic bottom line to now also encompassing environmental and social aspects commonly known as the triple bottom line. Sustainable practices can be a way by which businesses can actively improve their overall sustainability in either an economic, environmental, or social context. With the effects of increasing economic pressures, climate change, and poor social responsibility records becoming more apparent, there is a need to examine how small businesses are contributing towards creating a more sustainable world. Therefore, it is important to consider the impact this industry has on the triple bottom line and how it can be further improved. The scope of this study focuses on cafes within Christchurch’s hospitality industry as hospitality holds an important place in New Zealand’s business environment, contributing significantly to the national economy and employment rates. Furthermore most cafes are classified as small businesses and are owner/operated, and there is a research gap within the context of sustainable operations. This thesis explores the experiences of small business owner/operators and managers in order to understand how and why they employ sustainable business practices in their café operations. A multiple case study methodology (Yin, 2003) was conducted, consisting of ten in-depth semi-structured interviews with owner/operators and managers in Christchurch’s cafe industry. The result of these interviews were ten quality narratives which produced key findings regarding the influence of the triple bottom line in their daily operations. Four key operating objectives of participants: customer satisfaction, relationships, quality, and sustainability were applied to Carter and Rogers (2008) sustainability framework. An overarching theme of conscious and unconscious sustainability was discovered and is a key contribution of this study.
ItemOpen Access
Non-suicidal self-injury and adjustment to university : the mediating role of personality and self-compassion.
(2024) Syme, Tamara Maria
Non-suicidal self-injury (NSSI) is a major public health concern and a rapidly evolving field of psychological research. Rates of NSSI in university students have been found to be twice that of other emerging adults, highlighting the importance of understanding factors which may contribute to an increased risk of NSSI in students. The current study’s aim was to examine the association between NSSI and adjustment to university and investigate whether personality or self-compassion influenced this relationship. This cross-sectional study consisted of 146 university students enrolled in either a first-year psychology course or a first-year teaching and learning course. Students completed an online questionnaire about NSSI, adjustment to university, personality, and self-compassion. Eighty-two (56.2%) participants reported a history of NSSI. Compared to students with no NSSI history, students reporting NSSI had lower adjustment to university, conscientiousness, extroversion, agreeableness and self-warmth and higher negative emotionality and self-coldness. Negative emotionality, conscientiousness, self-compassion, and self-coldness individually mediated the relationship between NSSI and all domains of university adjustment, while extroversion, agreeableness, and self-warmth mediated some of these associations. Knowledge and awareness of NSSI and university adjustment are valuable for both students and universities. It could help establish support services to assist students navigate the transition to university and inform targeted prevention and intervention strategies for responding to NSSI and supporting at-risk students.
ItemOpen Access
Lonely on limestone? A conservation genomics study of the Gentianella calcis complex.
(2024) Eastman-Densem, Robb William
Naturally fragmented or rare ecosystems are important components of terrestrial plant biodiversity. Unfortunately, many are also threatened through anthropogenic activities leading to increased extinction risk for their flora. In Aotearoa / New Zealand, the limestone areas of the eastern South Island / Te Waipounamu are a naturally fragmented and rare ecosystem of particular concern as they contain many highly threatened plant taxa. To assist with the ongoing conservation management of limestone endemic plants in New Zealand, the overall aim of this thesis was to explore patterns of genetic diversity and connectivity within a group of threatened limestone gentians (subspecies of Gentianella calcis and G. astonii) as well as investigate the interspecific taxonomic delimitation of G. calcis and G. astonii and infraspecific taxonomic delimitation of G. calcis. In Chapter 2, using Single Nucleotide Polymorphisms (SNPs) from 174 G. calcis and G. astonii samples genotyped through genotyping-by-sequencing (GBS), I aimed to determine the amount of genetic diversity in each subspecies and sampled population of G. calcis and G. astonii, assess the extent of genetic connectivity among them, and understand the geographic structuring of genetic diversity and its relationship to the environment. I show that all taxa are characterised by high population structure and limited genetic connectivity, with the presence of three main genetic groups corresponding to the South Canterbury and North Otago, Waipara, and North Canterbury and Marlborough regions. Although Isolation-By-Distance appeared to explain the observed patterns of genetic connectivity, potential adaptation to local climate and habitat soils was also seen. Patterns of observed heterozygosity potentially reflect past demographic histories as well as the effects of polyploidy-induced paralogy in some SNPs. Based on these findings, I designate conservation Management Units to assist with current and future conservation of G. calcis. DiscoSNP-RAD represents a novel SNP discovery approach that claims to not require the same parameter optimisation as other commonly used programs such as Stacks. There are very few published comparisons of its output to other SNP discovery programs, however, illustrating the need for empirical studies. Considering these factors, in Chapter 3 I aimed to assess the importance of using similarity-based parameters in SNP discovery by comparing both SNP discovery methods (i.e. Stacks and DiscoSNP-RAD) in terms of RAD loci assembled, data error, and population genetic inferences (e.g., estimates of population structure and genetic diversity). While both approaches provided similar patterns of population structure, estimates of genetic diversity and pairwise Fst differed between the two approaches. Using sample replicates, I show that this is likely due to increased SNP error in the DiscoSNP-RAD dataset, potentially reflecting a greater proportion of paralogy-induced SNPs caused by lower user control over the formation of RAD loci. Despite this, considering it has faster run-time and does not need extensive parameter optimisation, I suggest DiscoSNP-RAD is still a useful SNP discovery program. In Chapter 4, synthesising the learnings from Chapter 2 and Chapter 3, I make populationspecific management recommendations for each Gentianella calcis population along with taxonomic delimitation recommendations using knowledge of the genetic patterns in G. calcis and G. astonii. Considering that to date no conservation genetics or genomics studies have considered limestone plants in New Zealand at the population level, this research represents an important step towards the integration of genomic data into their conservation management.
ItemOpen Access
Applying behavioural science to understand and support biosecurity risk assessments.
(2024) Bain, Dominic
Invasive species threaten the health, safety, sustainability, wellbeing, and prosperity of Aotearoa New Zealand. A key function of the biosecurity system is to comprehensively assess the risks posed by invasive species. This study investigated the psychological dimensions of biosecurity risk assessments and explored potential targets and mechanisms for improvement. Twenty participants were recruited from Aotearoa New Zealand’s biosecurity workforce. Policy capturing, multiple-criteria decision analysis, and the behaviour change wheel were used as investigative frameworks. Results from the policy capturing analysis indicated that risks to economic, environmental, sociocultural, and te ao Māori values all significantly increased participants’ perception of invasive species’ overall biosecurity risk. Risks to economic values had the largest effect and risks to sociocultural and te ao Māori values had the smallest effects. Results from multiple-criteria decision analysis indicated that participants consciously allocated the most importance to risks to economic values followed by risks to environmental, then sociocultural, and then te ao Māori values. Results from the behaviour change wheel analysis indicated that participants were motivated to incorporate te ao Māori values into their biosecurity risk assessments but perceived that they lacked the capability and opportunity to do so. Key intervention targets and mechanisms were discussed to address these areas and support comprehensive biosecurity risk assessments.