Index
Environmentalism and NGO Accountability
ISBN: 978-1-83909-002-8, eISBN: 978-1-83909-001-1
ISSN: 1479-3598
Publication date: 27 November 2020
This content is currently only available as a PDF
Citation
(2020), "Index", Yekini, K.C., Yekini, L.S. and Ohalehi, P. (Ed.) Environmentalism and NGO Accountability (Advances in Environmental Accounting & Management, Vol. 9), Emerald Publishing Limited, Leeds, pp. 157-160. https://doi.org/10.1108/S1479-359820200000009009
Publisher
:Emerald Publishing Limited
Copyright © 2021 Emerald Publishing Limited
INDEX
Accountability
, 13–14, 114
defined
, 148–149
environmental. See also Environmental accountability
, 59–61
governance mechanisms
, 124
Indonesia
, 5
mechanisms
, 141–142
NGO accountability. See NGO accountability
perception
, 56–57
socioenvironmental. See Socioenvironmental accountability
vulnerability
, 59–61
Accountants
, 22, 65
companies benefit
, 72
economic motivation
, 72
management and financial
, 77
semi-structured interview
, 4
Africa
developmental transformation
, 6
economic policies and transformative development
, 126–128
environmental transformation
, 130–133
NGOs’ management
, 125–130
non-governmental organisations (NGOs)
, 133–134
shortcomings of NGOs
, 130
socioeconomic impact
, 133–134
West Africa
, 84
Chief Executive Officers (CEOs)
, 57–58
Community-based organisations (CBOs)
, 126–127
Corporate governance
, 12–13, 87, 133
Corporate social responsibility (CSR)
, 31, 65, 132
Corporate Social Responsibility Officers (CSROs)
, 57–58, 68
Disclosure quality
, 84–86, 91–92
environmental
, 95
Downward accountability
, 3, 56, 60–61, 146–147
ENGOs. See Environmental nongovernmental organisations (ENGOs)
Environment. See specific types
Environmental accountability
, 56–58
food and beverage industry, Nigeria
, 63–64
research design
, 65–66
responsibility-induced motivation
, 71–73
and vulnerability
, 59–61, 66–70
Environmental accounting
, 4–5, 16
defined
, 86
environmental costs
, 111–112
environmental data
, 111
firms
, 91–92
greenhouse gas emissions
, 111
NGOs’ engagements and Ghana
, 84–97, 100–102
Nigeria
, 115
validity and reliability
, 93–94
Environmentalism
corporate
, 10
NGOs’ accountability
, 3–7
non-governmental organisations (NGOs)
, 142–144
Environmental nongovernmental organisations (ENGOs)
, 1, 113
accountability
, 7
international
, 3
intervention capacity
, 119
Nigeria
, 118
problem
, 109
United Nations funding
, 119
Environmental pollution
, 144–146
Environmental, social and governance (ESG)
, 4, 10
concepts
, 12–14
disclosures and sustainability
, 14–17
motivation
, 12–14
Executive Secretary (ES)
, 73
Extended Producer Responsibility (EPR)
, 58
NGOs environmental accountability
, 73–75
Fairclough’s Critical Discourse Analysis (FCDA)
, 34
Federal Environmental Protection Agency (FEPA)
, 112
Generalised method of moments (GMM)
, 85–86, 90–91
regression models
, 98
two-step dynamic system
, 99–100
Ghana
, 131–132
environmental accounting
, 84
firms
, 84
generalised method of moments (GMM)
, 90–91
Ghana Stock Exchange (GSE)
, 90
sustainable development
, 115
Global Reporting Initiative (GRI)
, 13, 91
Governance
accountability
, 29
collaborative
, 131
corporate
, 12–13
Indonesian government
, 35–36
issue
, 145
local government’s
, 34
partnership-led
, 131
sustainable
, 38–40
Government
corporate social responsibility (CSR)
, 31
ecological management and accountability
, 28
India
, 109
Indonesia
, 5
Nigeria
, 63–64
policies and practices
, 29
socioenvironmental accountability
, 30–32
Zambia
, 131–132
Indonesia
leading nongovernmental organisations (NGOs)
, 38–45
local governments
, 5
natural resources sectors
, 28
nongovernmental organisations (NGOs)
, 34–36
social–political landscape
, 30
socioenvironmental accountability
, 38–45
socio-environmental NGOs (SENGOs)
, 5
International Integrated Reporting Council (IIRC)
, 13
Issues
environmental
, 2–3
environmental accountability
, 67–68
governance and accountability
, 145
rural economic development
, 115
social responsibility
, 15
socioenvironmental
, 5, 12
sustainability
, 3, 10
Luangwa Valley Project
, 131–132
Management accounting
, 18–19
Microfinance Institutions (MFIs)
, 133
Mission drift
, 61
Multinational corporations (MNCs)
, 2, 71–72
Multinational firms
, 93
National Environmental Standards and Regulations Enforcement Agency (NESREA)
, 63–64
Natural resource management (NRM)
, 130–131
Net profit margin (NPM)
, 90–91, 116
New Public Management
, 5, 30
NGO accountability
, 1, 61–63
attainment
, 148–151
environmentalism
, 139–142, 142–148
research agenda
, 6–7
and sustainability issues
, 3
NGOs. See Non-governmental organisations (NGOs)
NGOs’ engagement
, 7
dummy variable
, 102
environmental disclosure
, 94
Ghana
, 90–91
NGOs’ environmentalism
, 142–144
Nigeria
, 13
environmental regulation
, 112
food and beverage industry
, 63–64
pollution control
, 109–110
Nonfinancial information (NFI)
, 88–89
Non-governmental organisations (NGOs)
, 1, 108
accountability. See also NGO accountability
, 61–63, 148–151
Africa
, 130, 133–134
Australia
, 88
Chief Executive Officers (CEOs)
, 57–58
concept of
, 112–113
Corporate Social Responsibility Officers (CSROs)
, 57–58
donor accountability and mission drift
, 62
downward accountability
, 56
environmental accountability
, 57
environmental NGOs
, 119
environmental reporting
, 110
Indonesian sociopolitical landscape
, 34–36
leading NGOs
, 29–30, 38–45
management
, 125–130
social responsibility
, 110
socioenvironmental nongovernmental organisations (NGOs)
, 28
Ordinary least square (OLS)
, 97
Perception
, 56–57
Price Waterhouse Coopers (PWC)
, 15
Producer responsibility
, 71
Profit-making organisations
, 139–140
Random effect (RE) models
, 99
Regression analysis
, 97–100
Responsibility-induced motivation
, 71–73
Return on assets (ROA)
, 116, 118
SDGs. See Sustainable development goals (SDGs)
Self-regulation
, 128–130, 151
Social
accountability
, 88
auditing
, 151
entrepreneurship
, 134
environmental impacts
, 10
implications
, 16
order
, 36
practice
, 36
responsibility
, 12, 109
security
, 29
services
, 127
viability
, 2
Social auditing
, 151
Socioenvironmental accountability
, 28–30, 45–46
analysis
, 38–45
government bodies
, 30–32
Indonesian sociopolitical landscape
, 34–36
research method
, 36–38
Socio-environmental NGOs (SENGOs)
, 5
Stakeholders salience theory
, 113
Sub-Saharan Africa (SSA)
, 127
Sustainability
, 2–3, 12, 14–17, 142–144
economic
, 146
environmental
, 65–66, 86
health services
, 127
issues
, 3
reporting
, 19
urban
, 131
Sustainability Accounting Standards Board (SASB)
, 13
Sustainable development goals (SDGs)
, 3
Sustainable developments
, 6, 29, 111, 125
Themes
, 38, 66, 91
Transformation
Africa
, 3, 125, 130–133
sustainable and developmental
, 6
United Nations Global Compact (UNGC)
, 13
Variance Inflation factor (VIF)
, 117
Vulnerability
, 59–61
Waste Electrical and Electronic Equipment (WEEE)
, 72
WhatsApp
, 65
Wildlife Fund
, 3
World Bank
, 60, 109, 147
World Commission on Environment and Development (WCED)
, 144–145
- Prelims
- Review of Environmentalism and NGO Accountability
- Achieving Sustainability through Environmental Social Governance Reporting: Overcoming the Challenges
- Developing Local Government's Socioenvironmental Accountability: Insights from Indonesian Socioenvironmental NGOs' Annual Reports
- Environmental Accountability, NGOS and Extended Producer Responsibility in Nigeria: The Views of Corporate Responsibility Officers and Accountants
- NGOs' Engagements and Ghana's Environmental Accounting Disclosure Quality
- Impact of the Oversight Role of NGOs on the Environmental Reporting and Social Responsibility of Listed Manufacturing Companies in Nigeria
- Reviewing the Business of Nongovernmental Organisations in African Transformation
- NGO Accountability on Environmentalism: A Literature Review of Relevant Issues and Themes
- Index