Prelims

Half Title Page

Environmentalism and NGO Accountability

Series Title Page

Advances in Environmental Accounting & Management

Recent volumes:

Title Page

Advances in Environmental Accounting & Management Volume 9

Environmentalism and NGO Accountability

Edited by

Kemi C. Yekini

SOAS University of London, UK

Liafisu Sina Yekini

University of Derby, UK

Paschal Ohalehi

De Montfort University, UK

United Kingdom – North America – Japan India – Malaysia – China

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Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2021

Copyright © 2021 Emerald Publishing Limited.

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British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-83909-002-8 (Print)

ISBN: 978-1-83909-001-1 (Online)

ISBN: 978-1-83909-003-5 (Epub)

ISSN: 1479-3598 (Series)

List of Abbreviations

AccountAbility

Institute for Social and Ethical Accountability

ACUI

Africa Clean Up Initiative

CBO

Community-based Organisations

CSR

Corporate Social Responsibility

CSRO

Corporate Social Responsibility Officer

ENGO

Environmental NGO

EPR

Extended Producer Responsibility

ESG

Environmental Social Governance

FBRA

Food and Beverage Recycling Alliance

FCDA

Fairclough's Critical Discourse Analysis

FEPA

Federal Environmental Protection Agency

FTSE 100

Financial Times Stock Exchange 100

GHG

Greenhouse gas

GRI

Global Reporting Initiative

IBEX 35

Índice Bursátil Español 35 (Spanish Exchange Index)

IIRC

International Integrated Reporting Council

JATAM

Jaringan Anti Tambang (the Anti-Mining Advocacy Network)

KPA

Konsorsium Pembaruan Agraria (Consortium for Agrarian Reform)

LAKIP

Laporan Kinerja Instansi Pemerintah (Government Agencies' Performance Accountability Report)

MNC

Multinational Companies

NESREA

National Environmental Standards and Regulations Enforcement Agency

NGDO

Nongovernmental development organisations

NGO

Nongovernmental organisations

NPM

New Public Management

PRO

Producer Responsible Organisations

PWC

Price Waterhouse Coopers

SAKIP

Sistem Akuntabilitas Kinerja Instansi Pemerintah (Accountability System of Governmental Agencies' Performance)

SASB

Sustainability Accounting Standards Board

SENGO

Socioenvironmental Nongovernmental Organisations

SSA

Sub-Saharan Africa

UNCTAD

United Nations Conference on Trade and Development

UNGC

United Nations Global Compact

WALHI

Wahana Lingkungan Hidup Indonesia (Indonesian Forum for Environment)

WCED

World Commission on Environment and Development

List of Contributors

Preface

Environmentalism is an increasing concern of the nongovernmental organisation (NGO) arising from the strategic partnership that they provide for their governmental counterparts. Environmental rights are broad in terms of philosophy, ideology and social movement, such that the cooperation between governmental and NGO is fast becoming a necessity. It is increasingly becoming a reality that the natural environment and its continuous health must be protected and improved upon. The natural environment, which includes living things other than humans, deserves to be considered and should shape the morality of political, economic and social policies.

Accordingly, countries across the world are dealing with the environmental, social and economic impacts of rapid population growth, development and natural resource constraints. Consequently, there is an ongoing partnering with strong NGOs and environmental NGOs (ENGOs), communities and other institutions in dealing with these issues more successfully (Al Mubarak & Alam, 2012). In addition, there has been a growing debate on the accountability of ENGOs. The motivation of many ENGOs is to influence public opinion on important issues, knowing that public opinion will have to be responded to by the government (Meyer & Lupo 2010). Despite this, ENGOs play an important role in society and make vital environmental and social interventions in society through research, policy development and institutional capacity. This also includes helping with an independent dialogue with civil society to help people live more sustainable lifestyles (Al Mubarak & Alam, 2012) in a bid to address the issues arising from globalisation and otiose regulations. As a result, these organisations are increasingly filling the space created by the state in an effective service delivery to the most vulnerable in society, where they have had to deal with the effects that environmental unsustainability has had on them.

Nevertheless, environmental issues are still at the top of the development NGO missions' discourse because they aim to maintain both social and economic sustainable communities, with environmental sustainability being essential for long-term economic and social viability (Unerman & O'Dwyer, 2010). For example, the issue of global warming has an effect on the most vulnerable in society, particularly in developing countries, despite these countries contributing less to the global greenhouse gas emissions that contribute to global warming (Global Humanitarian Forum, 2009). This volume, therefore, aims to extend the research on environmentalism and the NGOs' roles in promoting environmental accountability.

Acknowledgements

We wish to express our deep gratitude to Professor Ven Tauringana of the University of Southampton, the Editor-in-Chief of Advances in Environmental Accounting & Management for inviting us to publish our special issue on Environmentalism and NGO Accountability. It has been a great pleasure working with him. We also want to appreciate all the contributing authors to this volume; the contributions are of high quality. Finally, we want to appreciate the expert referees for their contributions and for giving up their time to ensure that only high-quality papers are accepted into this volume.