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In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demonstrate how accountancy need to respond to the social concerns beyond traditional goal of profit maximization that singles out shareholders from the many stakeholders. However, these studies have been deficient in addressing the moderating influence of stakeholder knowledge on the relationship between social reporting and sustainability accounting which this study explores. The study adopted Mixed Methods Research of survey design. The target population comprised of the factory unit managers and accountants as the key informants, drawn from tea factories of Mount Kenya region. The sample was obtained by simple random and stratified sampling techniques. Questionnaire was the main data collection instrument. Data analysis entailed simple binary and hierarchical multiple logistic regression analysis using SPSS. Study results was presented in frequencies, percentages and skewness for descriptive and binomial regression output for inferential statistic. The study found out that tea factories practice social activities that they incur costs which were treated as overhead costs and benefits were derived by tea factories. There was a statistically significant influence of social reporting on sustainability accounting; which was insignificantly moderated by stakeholder knowledge. The study findings were of significant to organizations’ strategies to respond to social externalities which in accounting terms affect the organizations profits in the long run. The study recommends tea factories adopt an integration of social reporting and financial reporting without much focus on stakeholder knowledge.

This study aims to quantify dust exposure among the workers in four different industrial settings: rice mills, flour mills, oil mills, and tea factories and to compare the obtained data with the permissible exposure limit (PEL) of Indian Union Ministry of Labour as well as to compare the dust exposure across activities and seasons. RespiConTM particle sampler was used for collecting dust concentration in the breathing zone of the workers. In total, 149 workers participated in the study and 204 samples were collected. Samples were collected in the vicinity of different processing operations. Samples in the rice mills were collected for two consecutive years in two seasons; however samples from other industries were collected for 1 year. The results indicate that geometric mean (GM) of dust exposure was significantly (P < 0.0001) different among industrial settings. Respirable dust were 8.22, 5.76, 2.98, and 6.34 mg m-3 and total dust exposure were 81.05, 111.02, 56.68, and 39.85 mg m-3 in the rice mills, oil mills, flour mills, and tea factories, respectively. Considerable variations in dust exposure were observed in different activities in the rice and oil mills; however variation was relatively less in the flour mills and tea factories. In the rice mills, dust concentration was higher in winter than those obtained in autumn and it is significantly different (P < 0.05) for inhalable dust and total dust. Positive correlation was obtained in thoracic dust (r² = 0.94) and inhalable dust (r² = 0.97) with total dust and thoracic dust with inhalable dust (r² = 0.89). The results show that majority of the workers are exposed to higher level of respirable dust as compared to the PEL, while total dust exposure to all the workers were higher than the PEL; thus, immediate reduction of dust exposure among the workers is necessary for preventing respiratory system impairment. [ABSTRACT FROM AUTHOR]

Within the context of heritage tourism this article examines the supply components for the tea-related tourism in the tea-producing country of Sri Lanka, formerly Ceylon. The tourism context in Sri Lanka is assessed and despite impediments to tourism development some evidence is provided of an early stage of development of tea heritage tourism in the country. The benefits of this form of tourism to the Sri Lankan tea economy are explored and barriers and threats to its development are reviewed. This is mainly based on qualitative field studies of tea accommodations, tea factory access and tea centre operations in the tea-producing hill country of Sri Lanka. From this investigation of the tea-related tourism in Sri Lanka, themes for further research on the demand for this type of tourism are identified. [ABSTRACT FROM AUTHOR]