Index

Environmental Sustainability and Agenda 2030

ISBN: 978-1-80262-880-7, eISBN: 978-1-80262-879-1

ISSN: 1479-3598

Publication date: 28 March 2022

This content is currently only available as a PDF

Citation

(2022), "Index", Tauringana, V. and Moses, O. (Ed.) Environmental Sustainability and Agenda 2030 (Advances in Environmental Accounting & Management, Vol. 10), Emerald Publishing Limited, Leeds, pp. 183-191. https://doi.org/10.1108/S1479-359820220000010009

Publisher

:

Emerald Publishing Limited

Copyright © 2022 Venancio Tauringana and Olayinka Moses. Published under exclusive licence by Emerald Publishing Limited


INDEX

Accounting research
, 68–69

Accounting skills
, 113–114

Activity Based Costing (ABC)
, 108

Advances in Environmental Accounting and Management
, 4

Africa’s mining sector and CER
, 169–170

African Journals Online (AJOL)
, 162, 164

Agenda 2030
, 2, 12, 19, 46, 68

actualising SDGs through sustainability accounting
, 111–112

factors affecting sustainability accounting practice
, 109–110, 121–122

implementation level of SAP
, 117–119

literature review
, 108–112

measurement of variables
, 113–116

methodology
, 113

multi-stakeholder participation literature for
, 48–51

research design
, 113

response rate
, 116–117

sustainability accounting practice
, 108–109

for sustainable development
, 136

variable measurement and reliability assessment
, 132

Australian Federal Act
, 85, 91

Australian Modern Slavery Acts
, 97

Behaviour-over-time graphs (BOT graphs)
, 53, 60–61

Bloomberg European 500 index
, 141

Bonded labour
, 82

Brazil, Russia, India, China, South Africa (BRICS countries)
, 12–13

economic potential of
, 13–14

environmental SDG implementation progress in
, 32, 34, 38

outcome of environmental SDG implementation in
, 19, 21, 25–26

sustainability-inclined innovations in
, 14–15

Business

enterprises
, 83–84

strategy
, 113–114

California Transparency in Supply Chains Act (CTSCA)
, 69, 71–72, 76

‘Carbon emissions’
, 164–165

Causal loop model
, 57

Certification of supply chain
, 94

Chartered Institute of Management Accountants (CIMA)
, 108–109

Chi square test
, 119

Child abuse/child labour
, 83

Child Labour Due Diligence Law (2019)
, 97

Civil society actors
, 69

Clean water
, 143

Climate action
, 14, 20, 26

Climate change
, 5, 160, 175

Climate Change Vulnerability Index
, 20–26

Clusters
, 56

CO2 emissions
, 13–14

Coercion
, 82

Coercive isomorphism
, 75–76

Coercive pressure
, 75

Common method bias
, 115

Comparative Fit Index (CFI)
, 119

Competitive position
, 109

Competitor Accounting
, 108

Competitor analysis
, 109

Competitor information
, 108–109

Compulsory labour
, 82

Confirmatory factor analysis
, 114–115

on sustainability accounting practice
, 133

Consumers, education and training arrangement for
, 88

Content analysis
, 5–6, 137–138, 142, 144–145

Contextual and firm-specific drivers of CER
, 171–173

Contingency management style
, 110

Contingency theory
, 110

domestication of
, 110

Controlling community concerns loop
, 59–60

Corporate Duty of Vigilance Law
, 86

Corporate environmental reporting (CER)
, 160

Africa’s mining sector ands
, 169–170

CER-related research articles
, 167–169

contextual and firm-specific drivers of
, 171–173

environmental accountability in public sector
, 170–171

future research
, 173–175

general trends in CER-related research in SSA
, 165–169

international organisations and influence on
, 171

literature reviews on CER research
, 166

methodology
, 164–165

origins and development of CER research
, 163–164

research articles on CER over period 2008–2017
, 165

results
, 165–173

searching for quality CER research in SSA
, 164

Corporate governance-related disclosure
, 90–91

Corporate social disclosures
, 75

Corporate Social Responsibility (CSR)
, 138

reporting
, 164–165, 169

Country-level institutional factors
, 136–137

COVID-19 pandemic
, 68

Criminal Code Act (1995)
, 70, 81–82

Cronbach Alpha coefficients
, 114–115

Customer (profitability) analysis (CPA)
, 109

Customer information
, 108–109

Customer Patronage
, 114

Debt bondage labour
, 82

Deceptive recruitment for labour or services
, 83

Degrees of freedom
, 119

Deliberate strategy formulation
, 108

Department/Organisation of Accounting Skills

Descriptive technique
, 14, 18

Determinants of modern slavery
, 78

Disclosure index
, 97

with nine principles and 49 sub-principles
, 96

relating to water using GRI-303
, 157

Dodd-Frank Act
, 76, 84–85, 93

Domestication of contingency theory
, 110

Due diligence and policy
, 85–86

Ecological dimension of CSR
, 165–169

Ecological footprints (EFs)
, 169–170

Ecological information
, 160

Economic development
, 2

Economic growth
, 107–108

Economic performance
, 111–112, 114

Economic potential of BRICS
, 13–14

Education arrangement for consumers and staff
, 88

Effective participation of multiple stakeholders
, 48

Efficacy of actions
, 87–89

amount spent on training, non-compliance penalties and victim support
, 89

education and training arrangement for consumers and staff
, 88

effective tool for key performance indicators measurement
, 88

independent and third-party regular review
, 89

stakeholders’ engagement in modern slavery risk disclosure process
, 89

Enforcement
, 95

Entity
, 85

Environmental, social and governance sustainability (ESG sustainability)
, 141

Environmental accounting (EA)
, 163–165

in public sector
, 170–171

Environmental development
, 2

‘Environmental disclosures’
, 164–165

Environmental Management Accounting (EMA)
, 108

Environmental Protection Agency (EPA)
, 169

‘Environmental reporting’
, 164–165

Environmental SDG
, 137

Environmental sustainability
, 19, 68

Agenda 2030 by United Nations
, 2

contributions to special issue
, 4–6

deepening environmental sustainability knowledge
, 3–4

knowledge
, 3–4

performance indicators
, 140

Environmental-related financial information
, 108

Equator Principles
, 86

Exploratory factor analysis
, 114–115

on sustainability accounting practice
, 132

External communication
, 91–92

collaboration
, 92

easily accessible by stakeholders
, 92

publication of modern slavery statement
, 91

Externalities
, 110

Factor analysis result for SAP
, 132–133

confirmatory factor analysis
, 133

exploratory factor analysis
, 132

Federal Act
, 82

Feedback loop analysis
, 57–60

controlling community concerns loop
, 59–60

increasing commercial concerns loop
, 59

increasing community concerns loop
, 60

polluting roads loop
, 58–59

populating roads loop
, 58

roads impacting environment loop
, 58

traffic induction loop
, 58

Financial quantitative disclosures
, 146–148

Financial Times Research Rank (FT Research Rank)
, 164

Financial-firm premium board companies
, 146, 148, 151

Firm

risks
, 85

size
, 124–125

Forced labour
, 82

Forced marriage
, 82

French Act
, 89

French Corporate Duty of Vigilance Law
, 83–84, 86–87

Global Reporting Initiative (GRI)
, 87, 108–109

Globalisation
, 68

Google Scholar
, 76–77, 162, 164

Government consultation
, 60–61

Governments
, 69

Greater Wellington Regional Council (GWRC)
, 51

Greenhouse gas (GHG)

disclosures
, 164–165

emissions
, 2, 161–162

GRI-303
, 145

disclosure index relating to water using
, 157

water disclosure quality using
, 149–151

Grievance redress mechanism
, 87

Group model building
, 51, 55

Hexagons
, 55–56

High-Level Political Forum on Sustainable Development (HLPF)
, 36–37

Holistic approach
, 47

Human rights
, 68–69

violations
, 75

workplace
, 75–76

ILO Forced Labour Convention
, 97

Impression management
, 17–18

Increasing commercial concerns loop
, 59–60

Independent expert consultation
, 87

Indicator measure
, 136

Inductive strategy
, 78

Industrialisation
, 107–108

strategies
, 112

technology in advancing
, 112

Industry-specific risks
, 84

Informit
, 76–77

Innovative management accounting techniques
, 124–125

Institutional isomorphism
, 75

Institutional theory
, 72–76

coercive isomorphism of
, 75–76

Integrated Performance Measurement
, 108

Intensity of Competition and Structure of Ownership and Control
, 113–114

Intensity of Market Competition
, 113–114

Intergovernmental Panel on Climate Change (IPCC)
, 161

Internal consistency
, 114–115

Internalities
, 110

International Labour Organization (ILO)
, 68–69, 75–76

International Modern Slavery Act
, 76

International organisations and influence on CER
, 171

Interpretive approach
, 18

Interpretivism
, 14

Isomorphism
, 75–76

Iterative framework
, 15–16

Iterative strategy
, 78

Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling)
, 114–115

Key performance indicators measurement
, 88

Land destruction
, 61

Legislation
, 71–72

Legitimacy theory
, 138–140

voluntary sustainability disclosure and
, 139–140

Leverages
, 60

Life Cycle Costing, Customer Accounting
, 108

Management accounting practices
, 110

Mann-Whitney test
, 116

Manufacturing companies

economic performance of
, 112

implementing SATs
, 108

in Nigeria
, 107–108

performance of
, 107–108

SAP implementation in
, 121, 125–126

Market orientation
, 108, 113–114, 123–124

Market Share
, 114

Maximum likelihood estimation method
, 114–116

Media
, 69

Mental models
, 46–47

Mexico, Indonesia, Nigeria, Turkey (MINT countries)
, 12–13

environmental SDG implementation progress in
, 32, 34, 38

outcome of environmental SDG implementation in
, 26–27, 31–32

Middle East and North Africa (MENA)
, 173

Modern Slavery Act
, 69–72, 76–77

Modern Slavery Bill
, 71–72

Modern slavery practices
, 75

Modern slavery risk disclosures
, 68

assess and address risks
, 86–87

categorisation
, 79–80

data set
, 76–77

determinants of modern slavery
, 78

disclosure index with nine principles and 49 sub-principles
, 96

efficacy of actions
, 87–89

external communication
, 91–92

prior human rights disclosure research
, 73–74

institutional theory
, 72–76

legislation
, 71–72

modern slavery risk monitoring and detection policy
, 86

modern slavery risk prevention action (vigilance) plan, due diligence and policy
, 85–86

nature and extent of problem with modern slavery practices
, 70–71

non-compliance and enforcement
, 95

oversight
, 89–91

recognising modern slavery practices
, 81–83

regulation and frameworks for
, 69–70

prior research
, 72

research method
, 76–78

risk identification
, 83–85

suppliers’ assessment and code of conduct for ensuring transparency
, 92–95

Multi-dimensional approach
, 3

Multi-stakeholder network
, 48

Multi-stakeholder participation literature for Agenda 2030
, 48–51

New Zealand Transport Infrastructure Project
, 50–51

Multi-stakeholder partnerships
, 12–13

Multi-stakeholders mechanism
, 4–5

Multiple stakeholder conflicts
, 47

Multistakeholder participatory approach
, 2

Multistakeholder processes (MSPs)
, 49

Negative feedback loops
, 59

New Zealand Transport Agency (NZTA)
, 46–47, 51

New Zealand Transport Infrastructure Project
, 50–51

Nigeria

contextual background about Nigeria and SDGs
, 142–143

environmental reporting in
, 109–110

industrialisation in
, 112

SDGs achievement by
, 137

sustainability practice in
, 107

water important in
, 136

Nigerian manufacturing sector
, 107–108

Nigerian Stock Exchange (NSE)
, 113, 137

Non-compliance and enforcement
, 95

consequences
, 95

Non-financial disclosure in social accounting
, 75

Non-government organisations
, 69

Non-response bias
, 115

NSW Act
, 82, 84, 89, 91–93

Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs)
, 142–143

One-fit-all approach
, 110

Organisation for Economic Co-operation and Development (OECD)
, 68–69

Organisation risks
, 85

Organisational façade
, 142

Organisational size
, 113–114

Organised hypocrisy
, 142

Oversight
, 89–91

approval and signatories
, 90

board of directors and senior management commitment
, 90–91

specific committee formation to oversee modern slavery risk reporting
, 90

Partnership in SDG
, 12–13

Perceived Environmental Uncertainty (PEU)
, 113–114

Polluting roads loop
, 58–59

Populating roads loop
, 58

Positive feedback loops
, 58

Poverty
, 68

Premium board companies
, 137, 143

and reports
, 144

SDG-6 achievement by
, 143–144

voluntarily disclose contributions on SDG-6
, 147

Price-fixation
, 108–109

Pricing strategy
, 108–109

Principal component analysis
, 115

Prioritisation of risks
, 87

Private organisations
, 68–69

Private Sector Advisory Group (PSAG)
, 143

Problem structuring methods
, 52–60

BOT graphs
, 53

causal loop model
, 57

clusters
, 56

feedback loop analysis
, 57–60

group model building
, 55

hexagons
, 55–56

stakeholder analysis
, 53–55

variables
, 56–57

Product and service risks
, 84

Product responsibility
, 108–109

Profitability
, 114

ProQuest
, 76–77

ProShares
, 144

Public organisations
, 68–69

Public sector, environmental accountability in
, 170–171

‘Pull factors’. See Internalities

‘Push factors’. See Externalities

Qualitative disclosures
, 146

Qualitative method
, 18

Qualitative research design
, 137–138, 143–144

Quality CER research in SSA
, 164

approach taken to search and review literature
, 164–165

Quality Costing
, 108

Quality of disclosures examining toSDG-6 achievement
, 148–151

Quality of Information Technology (QIT)
, 113–114

Quality of sustainability disclosures
, 142

Quantitative disclosures
, 146

Quantitative method
, 18

Quantitative research design
, 113

Quasi-independent participatory initiatives
, 48–49

Regional risks
, 84–85

Regulators
, 69

Reliability
, 114–115

assessment
, 132

Resource-use efficiency
, 111–112

Response rate
, 116–117

‘Responsibility reporting’
, 164–165

Return on Total Assets (ROA)
, 114

Risk

address
, 86–87

assessment
, 86

entity, firm or organisation risks
, 85

grievance redress mechanism
, 87

identification
, 83–85

independent expert consultation
, 87

modern slavery risk monitoring and detection policy
, 86

prioritisation of
, 87

product and service risks
, 84

regional risks
, 84–85

sector-and industry-specific risks
, 84

Roads impacting environment loop
, 58

Root Mean Squared Error of Approximation (RMSEA)
, 119

Scenario analysis
, 15–16

Science-based target (SBTi)
, 175

Scopus
, 76–77

Sector-specific risks
, 84

SedEx (social audit firm)
, 70

Servitude
, 81–82

Shareholders
, 69

value creation
, 114

Slavery
, 81

Small and medium enterprises (SMEs)
, 175

Social development
, 2

Staff, education and training arrangement for
, 88

Stakeholder(s)
, 69, 138–139

analysis
, 48, 53, 55

conflict
, 46–47, 61

dynamics
, 48

easily accessible by
, 92

engagement
, 48

engagement in modern slavery risk disclosure process
, 89

networking
, 48

participation
, 47

salience
, 48

theory
, 48

Standardised Root Mean Squared Residual (SRMR)
, 119

Strategic interventions
, 60–61

development
, 60–61

leverages
, 60

Strategic Management: A Stakeholder Approach
, 48

Structural equation modelling (SEM)
, 116

Structure of accounting
, 113–114

Structure of Ownership and Control
, 113–114

Sub-Saharan African (SSA)
, 160

CER research among
, 162

general trends in CER-related research in
, 165–169

searching for quality CER research in
, 164

Suppliers’ assessment and code of conduct for ensuring transparency
, 92–95

certification and verification of supply chain
, 94

collaboration and support
, 94

mapping and disclosing supply chain trail
, 93–94

modern slavery audit to supply chain for due diligence
, 93

suppliers code of conduct
, 92–93

transparency of supply chain due diligence
, 94–95

Supply chain

certification and verification of
, 94

mapping and disclosing supply chain trail
, 93–94

modern slavery audit to supply chain for due diligence
, 93

modern slavery in
, 72

transparency of supply chain due diligence
, 94–95

Supply Chains Act
, 84

Sustainability
, 2

practice in Nigeria
, 107

report
, 136

reporting
, 164–165

Sustainability accounting
, 106–107

Sustainability accounting practice (SAP)
, 106–109, 113

actualising SDGs through sustainability accounting
, 111–112

contingency factors affecting
, 113–114

factor analysis result for
, 132–133

factors affecting
, 109–110

factors affecting
, 121–122

impact on sustainable economic performance
, 121

implementation level of
, 123–126

implementation level of
, 117–119

structural equation analysis result on factors affecting
, 120

Sustainability accounting techniques (SATs)
, 106–107

Sustainability Development Solution Network (SDSN)
, 18

Sustainable development (SD)
, 2, 12, 106, 136, 164–165

Sustainable development agenda (SDA)
, 106

Sustainable Development Goals (SDGs)
, 2, 12, 46, 68, 106, 136, 160–161

actualising SDGs through sustainability accounting
, 111–112

in BRICS and MINT countries
, 4

contextual background about Nigeria and
, 142–143

disclosure
, 140–142

disclosure index relating to water using GRI-303
, 157

disclosure of contribution towards SDG-6 achievement on water
, 146–148

environmental SDG implementation progress
, 3, 32, 34, 38

examining quality of disclosures of contribution towards SDG-6 achievement
, 148–151

findings
, 146, 148, 151–152

Global Partnership for Sustainable Development
, 12–13

legitimacy theory
, 138–140

as legitimising strategy
, 137

literature review and theoretical framing
, 15–17

methods and sources of data
, 18–19

multi-dimensional approach to SDGs implementation
, 3

outcome of environmental SDG implementation in BRICS
, 19, 21, 25–26

outcome of environmental SDG implementation in MINT
, 26–27, 31–32

premium board companies voluntarily disclose contributions on SDG-6
, 147

prospects, problems and update on implementation progress
, 15–17

research design
, 143–145

results
, 19–26

SDG 11
, 49

SDG 12
, 19–20

SDG 12. 11
, 106

SDG 12. 2
, 112

SDG 12. 6
, 136

SDG 12. 9
, 106

SDG 13
, 14–15, 19–20, 26

SDG 14
, 19, 26

SDG 15
, 19, 26

SDG 17
, 12–15, 49

SDG 6
, 4, 16–17, 19, 136–137

SDG 7
, 4, 16–17, 19–20, 49

SDG 8
, 4–5

SDG 8. 1
, 107–108

SDG 8. 11
, 106

SDG 8. 5
, 107–108

SDG 8. 8
, 107–108

SDG 9. 1
, 107–108

SDG 9. 2
, 107–108

SDG 9. 3
, 106

SDG 9. 5
, 106

SDG 9. 6
, 106–108

SDG 9. 7
, 106, 112

SDGs 12
, 4, 46

SDGs 13
, 4

SDGs 15
, 4

in sustainability reporting
, 136–137

theoretical framing
, 17–18

UNSDG 8
, 68

water disclosure quality using GRI-303
, 149–151

Sustainable Development Reports (SDRs)
, 14, 18

Sustainable economic performance
, 107–108

result from trend analysis of relationship between SAP and
, 121–122

impact of sustainability accounting practice on
, 121

Sustainable management of water
, 136

System of Environmental-Economic Accounting (SEEA)
, 170

Systematic assessment of risk
, 86

Systems model
, 55

Systems thinking approach
, 47

methodological framework
, 51–60

multi-stakeholder participation literature for Agenda 2030
, 48–51

problem structuring
, 52–60

strategic interventions
, 60–61

strategic interventions
, 47

t-test
, 115

Technological innovations
, 107–108

Technology in advancing industrialisation
, 112

Tobin’s Q
, 114

Total Weighted Score (TWS)
, 19

Traffic congestion
, 59–60

Traffic induction loop
, 58

Trafficking
, 81

Training arrangement for consumers and staff
, 88

Transmission Gully motorway (TG motorway)
, 4–5, 46–47, 50

Transparency of supply chain due diligence
, 94–95

‘Triple line accounting’. See Sustainability accounting

Tucker-Lewis Index (TLI)
, 119

United Nations (UN)
, 68, 106

UN Global Compact
, 82

United Nations Agenda 2030
, 2

United Nations Global Compact Local Network (UNGC)
, 173

Validity
, 114–115

Variables
, 56–57

Variables measurement
, 113, 116, 132

common method bias
, 115

contingency factors affecting sustainability accounting practice
, 113–114

economic performance
, 114

methods of data analysis
, 116

non-response bias
, 115

sustainability accounting practice
, 113

validity and reliability
, 114–115

Verification of supply chain
, 94

Volta River Authority
, 171

Voluntary disclosure theory
, 140

Voluntary National Reviews (VNRs)
, 17–18

Voluntary National Reviews
, 14

Voluntary non-financial quantitative disclosures
, 146

Voluntary sustainability disclosure
, 139–140

Water
, 136

disclosure quality using GRI-303
, 149–151

interrogating motivation behind voluntary disclosures to SDG-6 water
, 150–151

water and sanitation needs in
, 136