The climate change-related disclosures and accountability practices of NGOs: evidence from Australia

Shamima Haque, Helen Irvine

    Research output: Contribution to journalArticlepeer-review

    6 Citations (Scopus)

    Abstract

    This paper focusses on non-governmental organisations’ (NGOs) broader social accountability, investigating their public disclosures on climate change commitment and performance. Using a synthesised disclosure index, we analyse the annual reports of 30 NGOs, all signatories to the Australian Council for International Development's Code of Conduct. Overall disclosure rates from 2008 to 2013 were higher for commitment than performance, but were very low overall. However, the number of NGOs disclosing information rose markedly over the period. Although it is not directly possible to attribute the change in disclosure levels to the implementation of the Code, the enactment of the new Code could be one of the motivating factors for NGOs’ disclosure practices and their demonstrations of greater social accountability.

    Original languageEnglish
    Pages (from-to)45-63
    Number of pages19
    JournalFinancial Accountability and Management
    Volume34
    Issue number1
    Early online date29 Oct 2017
    DOIs
    Publication statusPublished - Feb 2018

    Keywords

    • accountability
    • climate change
    • climate change-related disclosure
    • NGOs
    • stakeholders

    ASJC Scopus subject areas

    • General Business,Management and Accounting
    • Economics, Econometrics and Finance(all)

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