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NGOs' Engagements and Ghana's Environmental Accounting Disclosure Quality

Haruna Maama et al.

Advances in Environmental Accounting and Management2020https://doi.org/10.1108/s1479-359820200000009005book-chapter
AJG 1ABDC B
Weight
0.75

Abstract

There are growing concerns about the environmental activities of firms and their accountability towards reporting on such activities against the background of the voluntary reporting regimes. As a result, the motivation for this study is to investigate the role of NGOs' (nongovernmental organisations) engagement in influencing firms' environmental accounting disclosures using data of listed firms in Ghana. Environmental disclosure scores were constructed through content analyses from 422 annual reports of the listed firms with NGO engagements surrogated with dummy variables, capturing firms' acknowledgement of their engagements with NGOs and the data analysed using the two-step generalised method of moments. The results provided evidence to show that NGOs' engagement is positive and significantly influence firms' environmental reporting practices. Further analyses confirming profitability, leverage and market share prices among others are significant for explaining environmental disclosures. This is regarded as the first study to investigate the relationship between NGOs as stakeholders and the quality of environmental accounting disclosures. The findings provided comprehensive implications for policies that could further strengthen pressure groups to deal with environmental degradation through firms' activities.

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https://doi.org/https://doi.org/10.1108/s1479-359820200000009005

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@article{haruna2020,
  title        = {{NGOs' Engagements and Ghana's Environmental Accounting Disclosure Quality}},
  author       = {Haruna Maama et al.},
  journal      = {Advances in Environmental Accounting and Management},
  year         = {2020},
  doi          = {https://doi.org/https://doi.org/10.1108/s1479-359820200000009005},
}

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NGOs' Engagements and Ghana's Environmental Accounting Disclosure Quality

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Evidence weight

0.75

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact1.00 × 0.4 = 0.40
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.