arbiter
JournalsAccount

An examination of environmental disclosure practices in the non-profit sector: do UK NGOs walk the green talk ?

David Mchembere et al.

Journal of Public Budgeting, Accounting and Financial Management2026https://doi.org/10.1108/jpbafm-07-2025-0206article
AJG 2ABDC B
Weight
0.50

Abstract

Purpose Drawing on legitimacy theory, this study examines whether UK NGOs have improved the quality and quantity of their environmental disclosures over a decade, in line with societal expectations for transparency and accountability. Design/methodology/approach We conducted a manual content analysis of annual reports from 35 leading UK NGOs, comparing environmental disclosures from 2013 to 2023. Drawing on established literature, we identified relevant keywords to assess disclosure quality. Consistent with prior studies, disclosure quality was coded into four categories: narrative (NAR), numerical (NUM), policy/targets (P/T) and operational activities (OA). Each disclosure was further classified as internally or externally oriented. To evaluate changes over time, we applied t-tests to examine the statistical significance of variations in disclosure patterns. The analysis compared hand-collected data from 2013 with matched data from 2023. This approach enabled a robust assessment of periodic shifts in environmental reporting practices within the UK NGO sector. Findings Results show a significant increase in both the volume and quality of environmental disclosures over time. Numerical and operational disclosures, deemed to be of higher quality, rose more than narrative and policy disclosures. Internal-facing disclosures also grew to a higher degree, compared to external-facing, highlighting NGOs' commitment to organisational environmental accountability. Originality/value This study provides the first evidence that over the passage of time, NGOs, like publicly listed firms, are adopting high-quality environmental reporting practices. It advances legitimacy theory and contributes to the understanding of NGO accountability.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/jpbafm-07-2025-0206

Or copy a formatted citation

@article{david2026,
  title        = {{An examination of environmental disclosure practices in the non-profit sector: do UK NGOs walk the green talk ?}},
  author       = {David Mchembere et al.},
  journal      = {Journal of Public Budgeting, Accounting and Financial Management},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jpbafm-07-2025-0206},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

An examination of environmental disclosure practices in the non-profit sector: do UK NGOs walk the green talk ?

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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.