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Corporate reporting quality and corporate sustainability: Evidence from the early adopters of IFRS sustainability reporting framework
(The University of Waikato, 2026-07-27) Hussain, Muhammad Mubashir; Low, Mary; Hsiao, Pei-Chi
This novel study explores the corporate reporting quality (CRQ) under the newly developed Contemporary Corporate Reporting (CCR) regime that advocates for uniformly structured sustainability reporting disclosures through the release of IFRS Sustainability-focused Disclosure Standards (IFRS Ss) in 2023, and the integration of these sustainability standards into the existing IFRS Financial Reporting Standards (IFRSs) to deliver Enhanced Corporate Reporting (ECR, 2023). The study evaluates Sustainability Reporting Quality (SRQ) using the new Conceptual Framework for Sustainability Reporting (CFSR), and Financial Reporting Quality (FRQ) using the Conceptual Framework for Financial Reporting (CFFR). Under these both conceptual frameworks for corporate reporting (CR), the essential information attributes titled as Qualitative Characteristics (QCs) are prescribed, and these separate yet complementary QCs are employed to provide quantitative metrics to assess SRQ and FRQ. Henceforth, CRQ is a hybrid form of SRQ and FRQ, the study also examines how enhanced CRQ assists stakeholders in evaluating corporate performance and foreseeing corporate sustainability (CS), particularly within an EESG-led milieu. A mixed-methods approach was adopted for this study. Data was extracted from annual corporate reports, including financial, sustainability, integrated, and IFRS S-compliant reports. Two purpose-focused indexes were developed using the standardised QCs of both CR conceptual frameworks. The FRQ index comprises 42 items, whereas the SRQ index encompasses 37 items, together forming an index of 79 items for measuring CRQ. Content analysis was performed, and the data disclosures were operationalised using a uniform quantitative scale (0–3). The data was then processed by means of MS Excel, and later, it was analysed using the SPSS (version 30). This study covers six countries such as Türkiye declared the mandatory adoption of IFRS Ss for its corporate sector, while early voluntary adopter companies of IFRS Ss came from countries of Bangladesh, Brazil, Costa Rica, Kenya, and Nigeria. The findings indicate that the adoption of IFRS Ss and their integration into financial reporting enhance consistency, reliability, coherence, and scrutinisation of corporate disclosures within a broader EESG context, enabling stakeholders and regulators make informed decisions, assess overall corporate performance, and foresee corporate value creation capability over time. Comparative analysis between 2023 (pre-integration) and 2024 (post-integration) demonstrates meaningful refinements particularly in sustainability-based disclosures alongside gradual improvements in FRQ, jointly reflecting enhancement in the overall CRQ. Corporate sustainability (CS) was particularly emphasised in this study due to its linkage with ECR through EESG considerations, representing quadruple bottom line (QBL). Under this study, CS represents a blend of both financial or economic sustainability (E) and ESG sustainability, and stakeholders are believed to assess and anticipate EESG-led CS through ECR, which simultaneously reveals financial and sustainability-grounded performance. This research makes conceptual, methodological, practical, and academic contributions. Conceptually, it integrates both CR streams to elevate CRQ through FRQ and SRQ taken together, validating dual materiality and extending the theoretical breadth of ECR. Methodologically, it operationalises standardised QCs of both CR conceptual frameworks of the IFRS Foundation to construct structured FRQ and SRQ indexes, which translate qualitative disclosures into measurable quantitative datasets. Practically, it calls for collaborative efforts among standard-setters, professional bodies, regulators, and other stakeholders to strengthen and promote the ECR frameworks on a global scale. Academically, it contributes by bringing in new research literature as it will be one of the first studies that explores the impact of the new sustainability-based standards (IFRS Ss) on overall CRQ. This study also provides a comprehensive insight into sustainability reporting and its adaptation into CR from historical developments to the contemporary ECR regime. Despite certain challenges, this study is distinctive in topic, context, methodology, and contribution. Its implications encourage the global corporate sector to adopt and apply IFRS Ss together with IFRSs to enhance the consistency, transparency, standardisation, and reliability of CR disclosures. This pragmatic integration of both CR streams is targeted to realise the perceived benefits of ECR, particularly in making informed decisions, assessing the overall corporate performance, and ensuring CS across firms and the broader corporate sector worldwide.
The influence of multi-scale spatial heterogeneity of aquatic vegetation on turbulence, mixing, and dispersion in coastal environments
(The University of Waikato, 2026) Nelli, Vinay; Mullarney, Julia C.; Chassagne, Rémi; Rafael, Tinoco; Nardin, William
Aquatic vegetation is a common feature of coastal, estuarine, and riparian environments. Aquatic vegetation provides many ecosystem and habitat ser-vices such as acting as a buffer zone to capture sediment, particulate matter, and pollutants, thus preventing these materials from entering the open ocean. Vegetation can also dissipate hydrodynamic energy and mitigate against phys-ical hazards. However, to quantify and predict these effects across a range of forcing regimes and environments necessitates a detailed understanding of flow-vegetation interactions. Therefore in recent decades, many laboratory and numerical studies have focussed on elucidating physical processes such as turbulence generation, mixing, and dispersion in aquatic vegetated flows. However, such laboratory and numerical studies typically simplify vegetation geometries, often by representing canopies as regular arrangements of uniform cylinders, or by applying uniform time-invariant hydrodynamic forcing, which does not always capture real-world conditions. This thesis assesses the impact of spatial heterogeneity of aquatic vegetation across different spatial scales ranging from the vegetation stem-scale (O(0.01 m)) to the larger-scales ob-served in multi-patch arrays of vegetation (O(10 m)). We develop generalized theoretical models that incorporate multi-scale heterogeneity observed in the real-world aquatic vegetation. Field measurements and model predictions of turbulent kinetic energy in canopies of sparse vegetation under tidal flows: In the second chapter, we conducted field experiments measuring high resolution velocity data in a sparse canopy of pneumatophores coexisting with a very sparse stand of young mangrove saplings to study the small-scale turbulence (O(0.01 − 0.1 m)). There was no significant wave activity observed for the duration of the experiments making the dataset well suited for testing existing models developed from laboratory experiments under uniform currents. The measured turbulent kinetic energy (TKE) was compared with existing models which assume the eddy length scales to be on the order of the stem-diameter. In these cases the models significantly under-predicted the TKE in the real world setting. However, by modifying predictions to include the measured eddy length scales (around 15-times larger than stem diameter), the model was found to perform well, with percentage errors in predicted TKE of around 67%.The generation of the larger eddies was attributed to the presence of the saplings. This result therefore highlights the importance of characterizing the correct length scales in spatially heterogeneous vegetation canopies. The influence of patchy vegetation on tidal flows: Field dye measurements of intra- and inter-patch mixing, residence times, and dispersion parameters: In the third chapter, we explored medium- and large-scale (O(>1 m)) flow and mixing processes in multi-patch vegetation systems. We deployed a randomly arranged patch array of 20 identical patches on an intertidal flat and measured flow behaviours and tracer dispersion across 3 densities (which were kept the same in every patch), for different submergence levels. High-resolution spatial and temporal dye intensities obtained from UAV based dye imagery in combination with Rhodamine WT dye releases were used to estimate longitudinal and transverse dispersion coefficients. The dispersion coefficients were strongly dependent on submergence ratios with a clear inverse proportionality between dispersion coefficients and submergence levels. The intermediate density patches showed slightly greater dispersion compared to denser patches, which was attributed to the variability in the flow path of the dye clouds between different releases. Furthermore, local behaviours of the tracers were studied using the temporal variance and dye residence times at every location (video pixel). The values of both the local parameters increased from upstream to downstream inside the array with some particularly large values within close proximity of individual patches. The dye residences showed no dependence on submergence levels as the vegetation-induced dispersion compensated for the reduced bare-bed dispersion at low submergence levels. Finally, a general model for predicting dispersion coefficient as a function of submergence ratio is proposed and validated with field measurements. The impact of the spatial distribution of patches on dispersion in submerged aquatic vegetation for varying vegetation densities and submergence ratios: The third chapter only considered a single patch arrangement, a relative patch diameter of Λ = 100, and constant system dimensions of 6×6 m. Therefore, in the fourth chapter we conducted numerical simulations of 8 different patch arrangements using Horizontal Large Eddy Simulation (HLES) in Deflt3D combined with the in-built rigid vegetation model. A few additional simulations were also undertaken to study the impact of system dimensions and relative patch diameter on dispersion coefficients. The results showed significant variability in dispersion coefficients between the different patch arrangements. The results confirmed the inverse relation-ship between dispersion coefficients and submergence levels in the field and also showed the impact of vegetation density with higher densities producing larger dispersion values. However, for greater submergence levels (Sr > 2) the impact of both the vegetation densities and patch arrangements were negligible. The results from different relative patch diameters also implied that the frontal area density is a better parameter to characterize patch regimes instead of the solid volume fraction. Furthermore, the results from the longer patch arrays (12×12 m) showed that the dispersion coefficients reduced with increase in vegetation densities beyond a certain density, which is the opposite trend to that observed in the shorter patch arrays. Finally, a general dispersion model for predicting dispersion coefficients based on frontal area density and submergence levels is proposed for patchy aquatic vegetation. The results from the thesis have helped to elucidate the importance of char-acterizing spatial heterogeneity of aquatic vegetation across different scales to understand the scale-dependent physical processes. Furthermore, significant contributions were made by developing the existing and newer models for predicting turbulence and dispersion in aquatic vegetation systems which can be used to understand and manage coastal and wetland aquatic systems.
Why does New Zealand have such poor outcomes from colorectal cancer?: The importance of the pre-diagnostic period
(CSIRO, 2021-03-31) Firth, Melissa; Blackmore, Tania; Chepulis, Lynne; Keenan, Rawiri; Stokes, Tim; Elwood, Mark; Weller, David; Emery, Jon; Lawrenson, Ross
INTRODUCTION: Over 3000 cases of colorectal cancer (CRC) are diagnosed annually in New Zealand. The proportion of late stage diagnoses is higher than in similar countries, and highest in Māori and Pacific patients. Survival outcomes are poorer than for people in Australia and poor for Māori and Pacific peoples. A regional screening programme is not yet available to the entire target population (60-74 years). AIM: This study reviews research investigating the pre-diagnostic pathway for CRC in New Zealand and how this may contribute to poorer outcomes. METHODS: This was a scoping review of original articles examining the pre-diagnostic period for CRC published on the PubMed database between 2009 and 2019. Findings were interpreted within the Model of Pathways to Treatment framework and in context of international evidence. RESULTS: In total, 83 publications were assessed; eight studies were included. Studies were mainly older than 5 years, qualitative, and focused on screening. Facilitatory factors for the appraisal and help-seeking intervals increased CRC public awareness and the critical role of general practitioners. No specific facilitatory or inhibitory factors were identified for the diagnostic interval, but two studies found that time frames did not meet national and international targets. One study discovered longer pre-diagnostic intervals were associated with younger age at diagnosis. DISCUSSION: Limited recent research has investigated the CRC pre-diagnostic pathways in NZ. Identification of facilitatory and inhibitory factors and implementation of appropriate strategies to improve them alongside the wider uptake of the screening programme may improve stage at diagnosis and outcomes for New Zealand CRC patients.
Angular dependence of third-order law in anisotropic MHD turbulence
(IOP Publishing, 2026) Jiang, Bin; Gao, Zhuoran; Yang, Yan; Pecora, Francesco; Gao, Kai; Li, Cheng; Oughton, Sean; Matthaeus, William H.; Wan, Minping
In solar wind turbulence, the energy transfer/dissipation rate is typically estimated using MHD third-order structure functions calculated using spacecraft observations. However, the inherent anisotropy of solar wind turbulence leads to significant variations in structure functions along different observational directions, thereby affecting the accuracy of energy dissipation rate estimation. An unresolved issue is how to optimise the selection of observation angles under limited directional sampling to improve estimation precision. We conduct a series of MHD turbulence simulations with different mean magnetic field strengths, B0. Our analysis of the third-order structure functions reveals that the global energy dissipation rate estimated around a polar angle of θ = 60^∘agrees reasonably with the exact one for 0 ≤ B0/brms ≤ 5, where brms denotes the rms magnetic field fluctuation. The speciality of 60^∘ polar angle can be understood by the mean value theorem of integrals, since the spherical integral of the polar-angle component (T̃θ) of the divergence of Yaglom flux is zero, and T̃θ changes sign around 60^∘. Existing theory on the energy flux vector as a function of the polar angle is assessed, and supports the speciality of the 60^∘ polar angle. The angular dependence of the third-order structure functions is further assessed with virtual spacecraft data analysis. The present results can be applied to measure the turbulent dissipation rates of energy in the solar wind, which are of potential importance to other areas in which turbulence takes place, such as laboratory plasmas and astrophysics.
Experiences of curriculum integration: The challenges in practice between learner relationships, agency, and knowledge
(Taylor & Francis, 2026-07-09) Taylor, Simon
This paper reports on the multiple ways teachers interpreted and implemented curriculum integration (CI) and considers the factors which contributed to the nature and degree of integration success in programmes in a number of case study secondary schools. This qualitative study examines the experiences of teachers in Aotearoa New Zealand who have implemented Curriculum Integration (CI) programmes for students aged 13–14. The shift away from single-subject specialisations prompts a reconfiguration of how teachers integrate, align, and engage with the curriculum. By examining the complex factors affecting CI in a range of school contexts, where teachers contribute to sustained collaborations, we identify examples from the research that illustrate teaching realities, and frame possibilities of future action. Some teachers utilised thematic contexts, others favoured student led, and co-construction processes. All, however, agreed that a balance was needed between supporting learner relationships and student agency and ensuring that students developed important knowledge. The paper offers a narrative of ways the integrated programmes have been developed, implemented and reflected upon within a secondary curriculum context.