Index

Abstract

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, Bingley, 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 Book Chapters 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