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Publication Open Access Managing tourist reactions towards gastronomy tourism: An examination of Human-Food-Place (HFP) experiences within a value chain system : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University(Lincoln University, 2024) Ayuni, Risca FitriIndonesia is a food-obsessed society and has been named a global hub of sustainable gastronomy tourism by UNWTO. Thousands of unique Indonesian gastronomy experiences make food a popular reason why many tourists visit Indonesia. The Indonesian government has identified five main gastronomic destinations: Bandung, Semarang, Solo, Yogyakarta, and Bali. Tourist loyalty is critical for gastronomy tourism as it can be economically and culturally advantageous for a place, even for a broader region. Prior studies have shown that tourist satisfaction is a significant predictor of tourist behavioural intentions, and this includes the intention to revisit a gastronomy destination, visit other gastronomy destinations, and recommend a gastronomy destination to other potential tourists. Studies on gastronomy tourism have also investigated various aspects such as place attachment and place association, local food quality and local food experiences, and the tourist-local interactions between tourists and residents. Two relatively new constructs, tourist self-congruity and destination stereotypes, have appeared in recent research in this topic area. However, no studies to date concerning gastronomy tourism have examined all these constructs in one conceptual model. This study is based on two research objectives: 1) To explore the inter-relationships amongst the constructs in the Indonesian gastronomy tourism industry and 2) To explore the moderating effects of the intensity to travel and to examine whether the conceptual model is supported for both gender sub-groups. The sample used in this study was based on the perception of domestic (Indonesian) tourists. To analyse the collected data, structural equation modelling, and multigroup comparisons using SPSS 28 and SmartPLS 4 was employed. The results showed that when considering tourist behavioural intentions towards gastronomy tourism, the intention to recommend a destination to others was the most significant construct in this study. This was followed closely by the intention to revisit a gastronomy destination and the intention to visit other gastronomy destinations. The findings highlighted the direct relationships amongst constructs. They demonstrated that place association and place attachment affect the intention to revisit a gastronomy destination and the intention to recommend a gastronomy destination to others through the mediating variable of tourists’ satisfaction. This research found that there were no significant associations that supported the role of tourist intensity in travelling as a moderator in the relationship between overall tourist satisfaction and intention to revisit a gastronomy destination. In addition to this, statistically significant differences were found between female and male tourists in terms of the relationship between tourists’ satisfaction and the intention to revisit a gastronomy destination. This research also provides some important theoretical and practical contributions. From a theoretical standpoint, it provides a comprehensive model for a gastronomy tourism value chain. This study also examines distinct types of tourist’s intensity to travel and gender. In terms of practical contributions, this research provides best-practice insights for key place stakeholders. Stakeholders include destination management organizations, managers of Indonesian gastronomy tourism businesses, the Indonesian government, and residents, as they all have roles in the management and success of a gastronomy destination’s branding and sustainability.Item Embargo Māori branding in New Zealand's food and fibre industry(New Zealand Institute of Primary Industry Management, 2024-12) Tangiora, Hiraina; Rombach, MeikeThis article looks into indigenous branding in New Zealand’s food and fibre industry, which plays a crucial role in the nation’s economy, providing a wealth of opportunities for rural practitioners. However, in an increasingly globalised marketplace, the need for unique identity and differentiation has never been more important.Item Open Access An exploration of the marketing academic/ practitioner disconnect in Australasia(Te Pūkenga, 2024) Linda, McKitterick; Arbouw, Paula; Smiler, J; Bentley-Gray, D; Drysdall, J; Savage, JLThis qualitative study investigates Commercial Marketing Practitioner (CMP) perspectives of academic marketing research (AMR), with a focus on the disconnect of integration of AMR into contemporary industry practice. This research-practice-gap is acknowledged across social sciences. However, further insight is needed to comprehend the factors creating the gap to bridge the gap. Across the literature, scholars have identified the need for theory to drive practice and for practice to stimulate theory development. Both theory and practice are deemed crucial in the continuation of knowledge generation. CMPs operating in dynamic landscapes, such as digital innovation, require timely knowledge to navigate decision making in their professional discipline. 12 semi-structured interviews with CMPs in Australia (2) and New Zealand (10) were conducted utilising quota sampling to ensure a variation of industries, business size, and industry experience. Thematic analysis was utilised to reveal common themes. The results indicate AMR infrequently informs strategic decisions; however, its value is acknowledged. The relevance of AMR is not fully realised due to perceptions the internet (including sources with questionable credibility) provides the more up to date information CMPs require to stay abreast, particularly with regard to technology in a rapidly changing environment. CMPs prefer ‘snackable’ served up content they subscribe to for more tailored ‘content’. Various online platforms, such as social media, are dominant in the dissemination of this information. The results indicate there is an opportunity to integrate the use of AMR in congruence with contemporary CMP requirements, e.g. through bite-sized content in accessible channels. A desire for up-to-date AMR was evident, with a need for guidance on decision making around innovations within the field of marketing. As the innovative information needs evolve, so too is the opportunity for the advancement of this knowledge within AMR, for the profession of marketing.Item Open Access Indigenous culture and marketing: An Aotearoa perspective(ANZMAC, 2024-12-10) Arbouw, Paula; Tangiora, Hiraina; McKitterick, Linda; Arli, D; Robinson, LThis study focuses on the gap of an Indigenous perspective in the marketing academy. Specifically, it explores New Zealand commercial marketing practitioners’ perspectives and the integration of Māori cultural elements (Tohu Māori) in the Aotearoa New Zealand context through in-depth interviews of both Māori and non-Māori commercial marketing practitioners. Results indicate the importance of intent, the application of Te Ao Māori, and tikanga (Māori protocol) to convey meaning to prevent tokenism, exploitation, or unauthenticity. Relationships and consultation are critical for using Tohu Māori in marketing for both Māori and non-Māori. Our findings contribute to the marketing academy by incorporating Indigenous culture and perspectives in academic marketing research.Item Open Access Impact of agricultural cooperative membership on household food security in Mchinji District, MalawiMwalabu, Bertha; Kaitibie, Simeon; Lyne, MichaelDespite being an agrarian economy, food insecurity and malnutrition remain major challenges in Malawi. Progress towards food security has been undermined by problems such as environmental degradation, lack of mechanisation, improper land management, insufficient and untimely extension services, and limited landholding, leading to low productivity among smallholders. Agricultural cooperatives can improve productivity by making agricultural inputs, extension advice, and modern farming technologies more accessible. Additionally, cooperatives can enhance smallholders’ income opportunities through collective marketing of agricultural produce to preferred markets. While smallholder cooperatives often fall short of meeting performance expectations, empirical studies in some developing countries provide evidence supporting the view that cooperative membership can improve food security among smallholders. However, no such study has been conducted in Malawi. This study aims to understand the impact of cooperative membership on household food security in rural areas of Malawi’s Mchinji district. Representative samples of cooperative member and non-member households were selected using probability-based sampling techniques. Primary data needed to estimate the impact of cooperative membership on household food security were collected using a structured questionnaire administered in-person to 475 household respondents. The impact of cooperative membership on household food security was estimated using propensity score matching and two-stage least squares (2SLS) regression with instrumental variables. These methods were chosen for their ability to account for selection bias and the effects of other determinants of food security. The findings bridge a gap in cooperative-food security literature and suggest a number of targeted policy interventions to address food insecurity in rural Malawi. The results will also serve as a reference for future research.Item Open Access The commercial application of insect protein in food products: A product audit based on online resources(Multidisciplinary Digital Publishing Institute (MDPI), 2024-11-01) Cong, Lei; Dean, David; Liu, C; Wang, K; Hou, YInsect protein has received considerable attention as an alternative to conventional animal proteins with its high nutritional contents and eco-friendly credentials. Exploring commercially available insect-protein-enhanced foods, this study aims to profile and compare such products in the ultra-processed category with products protein-enhanced with dairy (e.g., milk and whey) and plants (e.g., pea and rice). A global product audit was conducted drawing from English-language online retail portals to determine the product formats and statistically compare their nutritional contents with products fortified with non-insect proteins. The results show that four categories—flour/powder, pasta/noodle, starch-based snacks (e.g., chips, crackers, and cookies), and energy bars—are involved with food enhanced with insect protein. Flour/powder and pasta/noodles with insects demonstrated comparable protein contents to non-insect equivalents, highlighting insects’ potential as effective protein sources. However, insect protein’s performances in snacks and energy bars were less favourable, with significantly lower protein contents compared to products enhanced with non-insect sources. This may be attributed to the high fat content of insects, which may also contribute to undesirable flavours in complex foods, limiting their usage. The study highlights the need for industry innovation and scientific collaboration to overcome the challenges to widely applying insects as food ingredients, offering benefits for both the industry and consumers.Item Open Access A review of economic, relational, social and environmental measures of agricultural cooperatives performance: Trends, sectoral, and geographical association(Brill Academic Publishers, 2024) Lees, Nicholas; Aboah, Joshua; De Ponti, SantiagoThere is increasing interest in the performance of agricultural cooperatives. However, there is little consensus on what measures are most appropriate to use or how best to capture the social and environmental impact of these organisations. Despite this, to date, there are no studies that review the literature on agricultural cooperative performance to establish how the most used performance measures have evolved over time and any relationship between the sectors and locations of agricultural cooperatives. Thus, this paper seeks to address this gap by (i) identifying the foremost measures that have been used to evaluate the performance of agricultural cooperatives; and (ii) exploring the trends, sectoral and geographical association with the use of these performance measures. A multistage analytical framework, comprising a journal article network analysis and a qualitative meta-analysis is used to extract relevant information from 124 journal articles and perform content analysis. Subsequently, a non-parametric test is used to examine the association between the year of publication, sector and geographical location of agricultural cooperatives and the performance measures. The results highlight a diverse list of indicators utilised to assess the performance of agricultural cooperatives. However, there is a narrow focus and dominant use of short-term economic metrics, and limited use of environmental and sustainability measures. Also, the results show a significant increase in the use of liquidity indicators in more recent publications. There exists a significant association between the sector of the agricultural cooperative and the most used performance measures but no association with the geographical location. The findings highlight the need to develop performance measures that evaluate the positive spill-over effects of agricultural cooperative activities on non-members, communities, and the natural environment. Also, the findings provide a rubric for benchmarking the performance and identifying best practices that can be shared across different cooperatives.Item Open Access Against the grain: Consumer’s purchase habits and satisfaction with gluten-free product offerings in European food retail(Multidisciplinary Digital Publishing Institute (MDPI), 2024-10) Dean, David; Rombach, Meike; Vriesekoop, Frank; Mongondry, Philippe; Hoa, Le Viet; Laophetsakunchai, Sirasit; Urbano, Beatrice; Briz, Theresa; Xhakollari, Vilma; Atasoy, Güler; Turhan, Mahir; Chrysostomou, Stavroula; Hadjimbei, Elena; Hassan, Hussain; Bassil, Maya; Amala, Sanna; Gła˛bska, Dominika; Guzek, Dominika; Von den Berg, Sophie; Ossel, Lilien; Scannel, Amalia; Rauniyar, Puja; Bathrellou, Eirini; Kontogianni, Meropi; de Koning, WimAcross the world and within Europe, a growing number of consumers are choosing to buy gluten-free products. Motivations for a gluten-free diet and the consequences of consuming gluten are varied, from a medical necessity for those diagnosed with celiac disease to a range of health complications and discomfort for those who are gluten-intolerant. In this research, 7296 gluten-free consumers across 13 European countries responded to an online survey on the 33 types of gluten-free products purchased, how frequently they purchased them, their satisfaction with gluten-free quality and availability, the problems they have experienced, and the strategies they have employed to cope with these problems. The investigation examines whether and how these consumer attitudes and behaviors differ between those diagnosed with celiac disease, those who are gluten-intolerant, and those who are caregivers for others with a gluten-free diet. The results show that significant differences existed for all these habits and issues across the three gluten-free consumer groups. Specifically, caregivers purchased most of the gluten-free product types more frequently than the other two groups, experienced more availability problems, and were more likely to shop at multiple stores or make their own gluten-free products. Celiac-diagnosed consumers tended to buy gluten-free products more frequently than those who are gluten-intolerant, and they tended to be the most satisfied with the quality and range of gluten-free offerings. Despite purchasing frequency differences between the groups, the results suggest a similar hierarchy of gluten-free products that could provide the foundation for a European gluten-free food basket.Item Open Access Māori values and agricultural value chains(2023) Tangiora, HirainaPresentation given at Research-Policy Nexus Workshop : Nutrition for ALL: What can we learn from communities in Mountain and Hill Region?Item Open Access Agrifood sustainability transitions in firms and industry: A bibliographic analysis of research themes(Multidisciplinary Digital Publishing Institute (MDPI), 2024-08-02) Lees, Nicholas; Sivakumar, Sivashankar; Lucock, XiaomengThere is a growing consensus that the modern food system lies at the centre of the great challenges facing humanity and that urgent and profound changes are required in the way that food is produced, processed, distributed and consumed. This review analyses sustainability transitions within agrifood systems, focusing on the role of firms and industries as defined by the Sustainable Transitions Research Network (STRN). This paper conducts the first systematic literature review using bibliometric analysis to assess the current state of research on this theme. The findings reveal a significant increase in publications related to firms and industries associated with agrifood sustainability transitions. Furthermore, the focus of current research is geographically concentrated in the European Union. The review identifies four key themes in the literature, based on the co-occurrence of keywords. These are agriculture, innovation, governance, food systems and agroecology. The review identifies an increasing awareness of the role of farmers in driving sustainability transitions at the farm level. Furthermore, there is an increasing awareness of the interrelated characteristics of the agrifood system, which acknowledges the need for sustainable innovations to occur at multiple stages of the agrifood system. The review also shows that there is growing evidence that innovations can occur through disruptive as well as incremental innovation and highlights the importance of governance influencing transitions. The existing literature raises questions about alternative food networks as sustainable innovations, their potential for significant change in the established food system and the validity of their claims regarding food equity and environmental sustainability. A key theme emerging from the literature is an ecological perspective that identifies the complex biological processes and ecosystems that form an integral part of agricultural production. These findings provide a greater understanding of the current literature landscape of agrifood sustainable transitions relating to firms and industries and lay a foundation for future research.Item Open Access Agrifood sustainability transitions in firms and industry: A bibliographic analysis of research themes(MDPI, 2024-05-28) Lees, Nicholas; Sivakumar, Sivashankar; Lucock, XiaomengThere is a growing consensus that the modern food system lies at the centre of the grand challenges facing humanity and requires urgent and profound changes in the way that food is produced, processed, distributed and consumed. This review analyses sustainability transitions within agrifood systems, focusing on the role of firms and industries as defined by the Sustainable Transitions Research Network (STRN). This paper conducts the first systematic literature review using bibliometric analysis to assess the current state of research on this theme. The findings reveal a significant increase in publications related to firms and industries within agrifood sustainability transitions. Furthermore, the current research is geographically concentrated in the European Union. The review identifies four key themes in the literature based on co-occurrence of keywords. These are agriculture, innovation, governance, food systems and agroecology. The review identifies increasing awareness of the role of farmers in driving sustainability transitions at the farm level. Furthermore, there is an increasing awareness of the interrelated characteristics of the agrifood system which acknowledges the need for sustainable innovations to occur at multiple stages of the agrifood system. It also shows that there is growing evidence that innovations can occur through disruptive as well as incremental innovation, and highlights the importance of governance influencing transitions. The literature raises questions about Alternative Food Networks as sustainable innovations, their potential for significant change in the established food system and the validity of their claims to food equity and environmental sustainability. A key theme emerging from the literature is an ecological perspective that identifies the complex biological processes and ecosystems as an integral part of agricultural production. These findings provide a greater understanding of the current literature landscape of agrifood sustainable transitions relating to firms and industries and lay a foundation for future research.Item Open Access Impact of COVID-19 on Chinese urban consumers’ food safety knowledge and behavior – A comparative study between pre and post pandemic eras(Elsevier, 2024-10) Wang, Ke; Cong, Lei; Mirosa, Miranda; Bai, Lan; Hou, Yakun; Bremer, PhilThe COVID-19 pandemic caused notable changes to the food-related habits of consumers worldwide due to their concerns about the risk of infection and the requirement to follow government mandates. To investigate the impact of the pandemic on Chinese consumers’ food safety knowledge, food safety behaviors, and their most recent food poisoning experiences, we compared the results from an online survey (n = 583, Dec 2019) conducted before the pandemic was officially announced with an identical survey (n = 599, Aug 2023) conducted seven months after the Chinese government downgraded restrictions related to COVID-19. Post-pandemic there was a significant decrease in consumers’ food safety knowledge and self-reported food safety behaviors and a significant increase in their self-reported experiences of food poisoning. Despite respondents stating that their food safety knowledge and behaviors had improved since the start of the pandemic, the data obtained from the two surveys and the respondents self-reporting of foodborne illness suggest that in fact their safety knowledge and behaviors had decreased. These findings highlight the need to reinforce food safety education and behaviors during times when the food system is disrupted, and consumers are focusing on what they perceive to be more immediate issues.Item Open Access The application of biometric approaches in agri-food marketing: A systematic literature review(Multidisciplinary Digital Publishing Institute (MDPI), 2023-08) Cong, Lei; Luan, Siqiao; Young, Erin; Mirosa, Miranda; Bremer, Phil; Torrico, DamirA challenge in social marketing studies is the cognitive biases in consumers’ conscious and self-reported responses. To help address this concern, biometric techniques have been developed to obtain data from consumers’ implicit and non-verbal responses. A systematic literature review was conducted to explore biometric applications’ role in agri-food marketing to provide an integrated overview of this topic. A total of 55 original research articles and four review articles were identified, classified, and reviewed. It was found that there is a steady growth in the number of studies applying biometric approaches, with eye-tracking being the dominant method used to investigate consumers’ perceptions in the last decade. Most of the studies reviewed were conducted in Europe or the USA. Other biometric techniques used included facial expressions, heart rate, body temperature, and skin conductance. A wide range of scenarios concerning consumers’ purchase and consumption behaviour for agri-food products have been investigated using biometric-based techniques, indicating their broad applicability. Our findings suggest that biometric techniques are expanding for researchers in agri-food marketing, benefiting both academia and industry.Item Open Access GlobalGAP compliance costs in Ghana’s small-scale pineapple farming sector(Taylor & Francis, 2024) Annor, PB; Kaitibie, Simeon; Lyne, MichaelWhen farmers implement GlobalGAP they incur specific input costs that arise from quality requirements of the technology. However, due to the difficultly in observing and measuring food quality, previous empirical studies seldom analysed the relationship between quality improvements in food production and total costs of production. They assumed that product quality itself was exogenous and hence had no effect on productive efficiency or cost of production. This study estimates the impact of GlobalGAP on costs of production while accounting for fixed cost improvements and quality endogeneity. Data were obtained from GlobalGAP-certified small-scale pineapple farmers in Ghana. The hypothesis that product quality was exogenous was tested and rejected. Consequently, a quality-adjusted translog cost function was used to identify the main contributors to cost increases on small-scale GlobalGAP-certified pineapple farms. The estimated function exhibited economies of size, implying that most small-scale adopters are unable to increase output and benefit from lower average costs. Production costs arising from improvements in quality imposed by GlobalGAP are most sensitive to changes in plantlet price, followed by wages, agrochemical price and expenditure on capital items. Smaller small-scale farmers are much more sensitive to increases in capital expenditure than are larger small-scale farmers. Key policy recommendations include joint ventures to increase nursery capacity and competition in the market for plantlets, scrutiny of mandatory fees impacting the cost of imported labour-saving inputs, facilitating sharing arrangements between smallholders to lower the cost of on-farm infrastructure, and research to identify constraints preventing certified farmers from exploiting size economies.Item Open Access Measuring agricultural cooperative performance: Trends, sectoral and geographical association(Elsevier, 2022-05-04) Aboah, Joshua; Lees, Nicholas; Deponti, SantiagoThere is increasing interest in the performance of agricultural cooperatives. However, there is little consensus on what measures are most appropriate to use. Despite this, to date, there are no studies that review the literature on agricultural cooperative performance to establish how the most used performance measures have evolved over time and any relationship between the sectors and locations of agricultural cooperatives. Thus, this paper seeks to address this gap by (i) identifying the foremost measures that have been used to evaluate the performance of agricultural cooperatives; and (ii) exploring the trends, sectoral and geographical association with the use of these performance measures. A multistage analytical framework, comprising a journal article network analysis and a qualitative meta-analysis is used to extract relevant information from 124 journal articles and perform content analysis. Subsequently, a non-parametric test is used to examine the association between the year of publication, sector and geographical location of agricultural cooperatives and the performance measures. The results show a significant increase in the use of liquidity indicators in more recent publications. There exists a significant association between the sector of the agricultural cooperative and the most used performance measures but no association with the geographical location.Publication Embargo Factors influencing GlobalGAP adoption and its impact on income and production costs of small-scale pineapple farmers in Ghana : A thesis submitted in partial fulfilment of the requirements for the Degree of Doctor of Philosophy at Lincoln University(Lincoln University, 2023) Annor, Prince BaahThe adoption of Global Good Agricultural Practices (GlobalGAP) improves food quality and safety along fresh produce value chains, but adoption rates have been low among small-scale pineapple farmers in Ghana. Low adoption rates have contributed to a fall in smallholder participation in export-oriented production and declining export performance. While policymakers and other industry stakeholders have tried to find ways to improve GlobalGAP adoption in Ghana, little is known about the determinants and impacts. Consequently, stakeholders do not know which smallholders are most likely to respond positively to interventions aimed at promoting adoption. Moreover, previous studies have identified significant increases in smallholder production costs associated with GlobalGAP compliance. However, there is limited information on how specific inputs used by GlobalGAP certified farmers increase production costs. Such information would help policymakers to target interventions at the most important drivers of quality-enhancing compliance costs. Furthermore, it would make adoption more affordable to farmers and less expensive for taxpayers who fund these interventions. In the first instance, this study set out to measure the impact of GlobalGAP adoption on the net incomes of smaller and larger small-scale pineapple farmers, recognising that compliance incurs significant fixed costs, and that fixed costs pose a greater obstacle to adoption on smaller farms. Small-scale farmers were defined as those operating farms no larger than five hectares. The study used probit and two-stage regression models to estimate the impact of GlobalGAP adoption on net income. These techniques were applied to a representative sample of 546 small-scale pineapple farmers located in Ghana’s two leading export production districts. Of these 546 farmers, 236 were GlobalGAP adopters; the remaining 310 were non-adopters. The probit model showed that the probability of adoption was higher for households that had larger land endowments, were members of an agricultural cooperative, engaged with extension services, and had female heads. The regression models showed that GlobalGAP adoption reduced net income on farms producing less than one hectare of pineapples, but increased net income on farms growing more than one hectare of pineapples. The study thus recommends that extension and other interventions intended to promote GlobalGAP adoption amongst pineapple farmers in Ghana should be targeted at those able and willing to grow more than one hectare of pineapples. Second, this study used a quality-adjusted transcendental logarithmic (translog) cost function to identify the main contributors to production costs in the sub-sample of 236 GlobalGAP adopters. The results showed that production cost is most sensitive to changes in the plantlet price, followed by wages, agrochemical prices, and expenditure on capital items. Smaller small-scale farmers are much more sensitive to increases in capital expenditure than are larger small-scale farmers. Post-estimation analysis showed that improvements in product quality increased production costs at an increasing rate. Key policy recommendations include joint ventures to increase nursery capacity and competition in the market for plantlets, scrutiny of mandatory fees impacting the cost of imported labour-saving inputs, facilitating sharing arrangements between smallholders to lower the cost of on-farm infrastructure, and research to identify constraints preventing certified farmers from exploiting size economies.Publication Open Access Corporate sustainability reporting and stakeholders’ interests: Evidence from China(Multidisciplinary Digital Publishing Institute (MDPI), 2024-04) Xu, Lu; Xie, Li; Mei, Shengjun; Hao, Jianli; Zhang, Yuqian; Song, YuThis paper examines whether the adoption of the Global Reporting Initiative (GRI) by listed firms could enhance the alignment between corporate sustainability reporting and stakeholders’ interests in China. Drawing on content analysis of the environmental, social, and governance (ESG) reports of 48 selected listed firms and a questionnaire survey of 409 respondents, this study shows that most of the sampled firms with GRI adoption have more sustainability activities identified in the content analysis than their peers that do not follow the GRI guidelines in the same industries; both groups of firms have a similar pattern of disclosure frequency in light of the six dimensions developed in this study; and there is a disconnect between the stakeholders’ needs and the sustainability reporting practice of the sampled listed firms. The findings reflect that the current corporate social responsibility reporting practice could be interpreted as a strategic response to the government’s policy priorities, rather than a direct attempt to address stakeholders’ concerns.Publication Open Access Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure(John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand, 2023-12) Hay, David; Harding, Noel; Gan, Christopher; Ge, Irene; Ho, Linh; Ranasinghe, Dinithi; Singh, Harj; Sultana, Nigar; Zhou, ShanThe New Zealand External Reporting Board (XRB) issued for public comment a standard on Assurance Engagements over GHG Emissions Disclosure. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in published research, responding to a number of the questions asked by the XRB. This technical note presents the formal submission made to the XRB.Publication Open Access Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ(John Wiley & Sons Australia, Ltd on behalf of Accounting and Finance Association of Australia and New Zealand, 2024-03) Hay, David; Harding, Noel; Biswas, Pallab; Gan, Christopher; Ge, Irene Qingling; Ho, Linh; Ranasinghe, Dinithi; Singh, Harj; Sultana, Nigar; Zhou, ShanThe Exposure Draft for Proposed International Standard on Sustainability Assurance (ISSA) 5000 has been issued by the International Auditing and Assurance Standards Board (IAASB) because there is increasing demand by stakeholders for assurance of sustainability information. Our recommendations include: (i) a more flexible approach to ethics and quality management instead of the requirements for standards that are at least as demanding as the accounting profession's standards; (ii) more differentiation between the requirements for limited as opposed to reasonable assurance and (iii) more cautious use of the term materiality and clearer definitions of the different materiality concepts to avoid potential confusion.Publication Embargo New Zealand wine exports to China: Barriers and potential mitigation strategies : A thesis submitted in partial fulfilment of the requirements of the Degree of Master of Commerce and Management at Lincoln University(Lincoln University, 2024) Yu, HaoWith the gradual expansion of Asian wine consumption in the past decade, China has become Asia’s largest and most significant wine consumption market. As a result, China has become one of the most significant target markets for New Zealand wine exports to Asia. In terms of purchasing power, China is a large potential market. However, Chinese wine consumption has declined recently, and New Zealand's wine market share in China has stagnated. Because of a different drinking culture, government policies, and COVID-19, exports of New Zealand wine to China have encountered various barriers, especially during the pandemic, that eventually prevented New Zealand wine exporters from exploring the Chinese market. This study reviews the global wine industry, the New Zealand wine industry, and the Chinese wine market recently. The literature review focuses on Chinese wine consumers’ preferences, export strategies, and a framework for export barriers. The study uses in-depth interviews with New Zealand wine exporters and Chinese wine importers to investigate New Zealand wine exporters’ backgrounds, export processes, entering the Chinese market mode, export strategies, and various barriers encountered in exporting to China. According to the findings, potential strategies are proposed to mitigate the barriers encountered by New Zealand wine exporters. The primary data were obtained from semi-structured interviews of 12 wine exporters in New Zealand between June and August 2023. These exporters are also local wine producers and export their products. The interviewees are leaders directly engaged in wine exporting or understand the relevant export business currently working as New Zealand wine exporters. Secondary data come from literature studies and published reports by research institutions. Three Chinese wine importers in Shanghai were also interviewed to understand the barriers to New Zealand exporters from a different perspective. The results show that indirect exports are more suitable for entering the Chinese market. Successful exporting is related to rich exporting experience and adequate financial and human resources. The recent barriers New Zealand wine exporters face include exogenous, procedural, resource, and knowledge and experience barriers. Exporters can actively enhance export knowledge and accumulate experience to mitigate the impact of export barriers on enterprises. The results provide new evidence of the success of New Zealand wine exporters in exploring the Chinese market. The results also give policymakers insights on exporting to China, increasing their export experience, and mitigating and eliminating the main export barriers to speed up internationalisation.