Environmental Accountability, NGOS and Extended Producer Responsibility in Nigeria: The Views of Corporate Responsibility Officers and Accountants
Environmentalism and NGO Accountability
ISBN: 978-1-83909-002-8, eISBN: 978-1-83909-001-1
Publication date: 27 November 2020
Abstract
This paper explores environmental accountability and downward accountability role of nongovernmental organisations (henceforth NGOs) under Extended Producer Responsibility (EPR) in the food and beverage industry of Nigeria. The paper relies on empirical data gathered from qualitative interviews of three stakeholders – accountants, Corporate Social Responsibility Officers (CSROs), CEOs and NGO CSROs. It employed theoretical conceptualisation of environmental accountability and NGO's downward accountability. Analysis shows that despite the existence of attributes of environmental accountability such as sense of responsibility on the part of corporations and citizens' rights to demand for and enforce accountability, passivity of citizens' right caused by vulnerability prevails. The finding also shows that downward accountability roles of NGOs in the industry have been framed as that of enhancing activities in the value chain. Part of this is RecyclePay project that funds education for the poor. Thus NGOs' downward (environmental) accountability in Nigeria has potential to promote environmental well-being, beneficiary's economic empowerment and education for the poor, thereby simultaneously addressing vulnerability. It shows that vulnerability may induce a different conceptualisation of environmental accountability than that of a normal democratic setting where the citizens are deemed to have right to demand and enforce (environmental) accountability. This paper contributes to our understanding of (environmental) accountability and downward accountability role of NGOs within an emerging market context.
Keywords
Citation
Okwuosa, I.I. (2020), "Environmental Accountability, NGOS and Extended Producer Responsibility in Nigeria: The Views of Corporate Responsibility Officers and Accountants", Yekini, K.C., Yekini, L.S. and Ohalehi, P. (Ed.) Environmentalism and NGO Accountability (Advances in Environmental Accounting & Management, Vol. 9), Emerald Publishing Limited, Leeds, pp. 55-81. https://doi.org/10.1108/S1479-359820200000009004
Publisher
:Emerald Publishing Limited
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