Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 26 October 2020
Issue publication date: 8 January 2021
Abstract
Purpose
This paper furthers research into the potential contribution of pollutant databases for corporate accountability. We evaluate the quality of corporate and government mercury reporting via the Australian National Pollutant Inventory (NPI), which underpins Australia's reporting under the Minamata Convention, a global agreement to reduce mercury pollution.
Design/methodology/approach
The qualitative characteristics of accounting information are used as a theoretical frame to analyse ten interviews with thirteen interviewees as well as 54 submissions to the 2018 governmental enquiry into the NPI.
Findings
While Australian mercury accounting using the NPI is likely sufficient to meet the expected Minamata reporting requirements (especially in comparison to developing countries), we find significant limitations in relation to comparability, accuracy, timeliness and completeness. These limitations primarily relate to government (as opposed to industry) deficiencies, caused by insufficient funding. The findings suggest that multiple factors are required to realise the potential of pollutant databases for corporate accountability, including appropriate rules, ideological commitment and resourcing
Practical implications
The provision of additional funding would enable the NPI to be considerably improved (for mercury as well as other pollutants), particularly in relation to the measurement and reporting of emissions from diffuse sources.
Originality/value
Whilst there have been prior reviews of the NPI, none have focused on mercury, whilst conversely prior studies which have discussed mercury information have not focused on the NPI. In addition, no prior NPI studies have utilised interviews nor have engaged directly with NPI regulators. There has been little prior engagement with pollutant databases in social and environmental accounting (SEA) research.
Keywords
Acknowledgements
The authors thank the anonymous reviewers, Professor James Guthrie and participants at 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference at RMIT University, 13 - 15 July 2016 for helpful comments on earlier drafts of this paper. We also thank all interviewees for their valuable contributions.
Citation
Ullah, M.H., Hazelton, J. and Nelson, P.F. (2021), "Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory", Accounting, Auditing & Accountability Journal, Vol. 34 No. 1, pp. 164-193. https://doi.org/10.1108/AAAJ-11-2017-3232
Publisher
:Emerald Publishing Limited
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