Prelims

Half Title Page

Environmental Sustainability and Agenda 2030

Series Title Page

Advances in Environmental Accounting & Management

Series Editor: Venancio Tauringana

Recent volumes:

Title Page

Advances in Environmental Accounting & Management Volume 10

Environmental Sustainability and Agenda 2030: Efforts, Progress and Prospects

Edited by

Venancio Tauringana

University of Southampton, UK

And

Olayinka Moses

Victoria University of Wellington, New Zealand

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

Copyright Page

Emerald Publishing Limited

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

First edition 2022

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

Individual chapters © 2022 by Emerald Publishing Limited

Reprints and permissions service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters' suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

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

ISBN: 978-1-80262-880-7 (Print)

ISBN: 978-1-80262-879-1 (Online)

ISBN: 978-1-80262-881-4 (Epub)

ISSN: 1479-3598 (Series)

About the Contributors

Shakoor Ahmed is currently pursuing his PhD at QUT Business School, Queensland University of Technology, Australia. He earned his Master of Business Research from the University of Southern Queensland, Australia, and Bachelor's and Master's degrees in Accounting and Information Systems from the University of Dhaka, Bangladesh. His primary research interest is investigating and evaluating the framework of reporting, disclosure and audit of financial and non-financial information by organisations, particularly modern slavery and human rights practices in business operations and corporate supply chains. Mr Ahmed's work has appeared in top-ranking journals. He presented his research in the conferences and symposiums. Shakoor has been awarded the ‘Best abstract’ and ‘Best research poster’ in the QUT School of Accountancy Research Colloquium. Before joining QUT, he worked as an Assistant Professor of Accounting at the Ministry of Education, Bangladesh.

Ellie (Larelle) Chapple has over 30 years' experience as a teaching and research academic in Australian business and law schools, primarily focusing on corporate regulation as it applies to accounting students and commercial transactions. She teaches and researches in the areas of insolvency, commercial law, securities markets, corporate law, corporate governance, corporate social responsibility, fraud and forensic accounting, and auditing and has supervised research students in these areas. She has published the results of her research in journal articles in top-ranking regional journals in accounting, audit, finance and commercial law, such as Accounting & Finance, Abacus, Australian Journal of Management, Company and Securities Law Journal, Journal of Corporate Law Studies and Pacific-Basin Finance Journal. Her research approach favours ‘cross disciplinary’ research, that is, combining skills and methodologies from the accounting and commercial law disciplines to inform corporate disclosure and reporting regulation and policy. Ellie is active in several academic professional associations, including the Society of Corporate Law Researchers, the Financial Research Network, the Accounting and Finance Association of Australia and New Zealand, and the European Accounting Association. She was until 2021 Editor of the Accounting Research Journal, published by Emerald. Ellie's professional qualifications include a Graduate of the Australian Institute of Company Directors and she is admitted as a legal practitioner of the Supreme Court of Queensland.

Katherine Christ is an Accounting Academic and Researcher from the University of South Australia. She holds a PhD and First-Class Honours Degree in Sustainability Accounting. Her research interests include the relationship between modern slavery risk and business, sustainability management accounting and water accounting. She has published extensively on these topics in world-class academic journals as well as professional publications and her research has been presented in numerous countries around the world. Dr Christ is also regularly approached to provide comment on her areas of expertise for the mainstream media.

Arun Elias is the Associate Dean (International and Accreditation) at the Wellington School of Business and Government, Victoria University of Wellington, New Zealand. He is also an Associate Professor with the School of Management in the same university. His main research interests are in the areas of systems thinking, system dynamics, stakeholder management and sustainable supply chain management. He holds a PhD in Management from Victoria University of Wellington, a Master of Industrial Engineering and Management from the Indian Institute of Technology (IIT) Kharagpur and another Masters in Agricultural Engineering from Allahabad University, India. He has published in journals like Energy Policy, R&D Management and International Journal of Logistics Management.

David Mathuva is currently a Senior Lecturer at Strathmore University and the Director in charge of Undergraduate Programmes at Strathmore University Business School (SBS). David also serves as the Academic Director of the MSc in Development Finance at SBS. He previously worked with the audit firm KPMG East Africa in the Risk Consulting department. David has proven experience in teaching and trainings at both professional, academic and executive (corporate) level. David has published 15 research articles in reputable journals. His areas of interest include the linkage between accounting and financial markets on matters related to corporate reporting spectrum, corporate finance, risk management and audit. He can be reached at dmathuva@strathmore.edu

Olayinka (Yinka) Moses teaches Accounting, and Management Accounting in the School of Accounting and Commercial Law, Wellington School of Business and Government, Victoria University of Wellington, New Zealand. Yinka’s research among others considers how accountability is implicated in management accounting and sustainability reporting and has published in several journals. Yinka is a member of Chartered Accountants Australia & New Zealand; CPA Australia; and an Executive Member of the African Accounting and Finance Association (AAFA) and its Secretary since September 2021.

Imaobong Judith Nnam is a Lecturer in the Department of Accountancy, University of Nigeria, Enugu Campus. She obtained her first degree, Master's degree, and PhD from the same institution. She is an Associate Member of the Institute of Chartered Accountants of Nigeria (ICAN). Imaobong teaches Financial Accounting and Advanced Financial Accounting and reporting at the undergraduate level, and Public Sector Accounting and Oil and Gas Accounting at the postgraduate level. She supervises postgraduate and undergraduate research projects and has published a number of articles in international accounting and business journals. Her research interest focuses on Corporate Reporting, Corporate Social Responsibility (CSR) and Sustainability Development Goals (SDGs).

Innocent Iweka Okwuosa is an Associate Professor of Accounting, and the Head of the Department of Accounting and Finance at Caleb University, Nigeria. He is a member of the International Panel on Accounting Education (IPAE), New York, and African Integrated Reporting Committee, Johannesburg, and chairs the Nigerian Integrated Reporting Committee, Lagos. He is the second Deputy Vice President of the Institute of Chartered Accountants of Nigeria.

Joshua Damilare Olaniyan is a Lecturer in the Department of Accounting, Olabisi Onabanjo University, Ago-Iwoye, Ogun State, Nigeria, where he completed his Bachelor's and Master's degrees. As an emerging scholar, his research interest revolves around Sustainability and Environmental Accounting, with spread across Financial Reporting, Management Accounting and Corporate Governance. Joshua teaches Financial Accounting and Corporate Reporting at the undergraduate level, and he has publications in international journals. He is a member of the Institute of Chartered Accountants of Nigeria (ICAN) and African Accounting and Finance Association (AAFA).

Sarah Osborne is a Lecturer of Financial Accountancy and Corporations Law in the School of Accountancy at QUT. Her research focuses on private equity transactions and the complexities of the mergers and acquisitions regulatory environment. Sarah's other research and teaching interests include: insider trading and regulation, takeover bids, financial reporting, corporate finance and financial planning, environmental sustainability, social responsibility, and corporate law and government regulation. Sarah has worked for the Australian Government and private legal practice. In addition, she has taught in higher education for 13 years, teaching at Australian Universities including: The Australian National University, University of Queensland and Bond University.

Babajide Oyewo is a Lecturer at the University of Lagos, Nigeria. He holds academic and professional qualifications in Accounting. He is a recipient of many awards, including an academic prize in The Institute of Chartered Accountants of Nigeria (ICAN) professional exam in Business communication & Research Method, and Multi-disciplinary case study. He is an associate member of The Institute of Chartered Accountants of Nigeria (ICAN), The Chartered Institute of Taxation of Nigeria (CITN), The Chartered Institute of Stockbrokers (CIS), The Chartered Institute of Management Accountants (CIMA, London) and Chartered Global Management Accountant (CGMA, US). He has presented papers in international conferences and has published extensively in top-ranking journals.

ATM Tariquzzaman is a Lecturer at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. He received the AusAid Scholarship for higher study in Australia and completed his MCom (Financial Planning) and MPA (Master of Professional Accounting) from Deakin University in Melbourne, Australia. He earned his PhD in Accounting and Finance from the Victoria University of Wellington, New Zealand. His PhD thesis was an experimental study on the impact of governance reforms in Bangladesh on investor decision-making, using a large sample of Bangladesh investors. His current research focuses on corporate governance, capital market, financial accounting and auditing. Dr Tariquzzaman is a member of the Institute of Finance Professionals, New Zealand (INFINZ), and a member of the Institute of Directors (IoD), New Zealand.

Venancio (Ven) Tauringana is Head of the Department of Accounting and Professor of Accounting at Southampton Business School, University of Southampton. He was previously President of the African Accounting Association (2017-2019). Ven is Editor of the Advances in Environmental Accounting and Management and Associate Editor of the Journal of Accounting in Emerging Economies and a practitioner member of the Institute of Environment Management and Assessment (AIEMA). His research interests are concentrated in the areas of corporate governance and sustainability reporting. Some of his research papers have been published in a variety of journals, including the Review of Accounting Studies, British Journal of Management, International Review of Financial Analysis, European Accounting Review, Journal of Accounting, Auditing and Finance, and British Accounting Review. Between 2019 and 2020, Ven helped 105 organisations from Uganda to prepare their first sustainability reports and upload them on the Global Reporting Initiative (GRI) database.

Vincent Tawiah is an Assistant Professor in International Financial Reporting at Dublin City University. He completed his PhD at Griffith University, Australia. He holds a Master of Commerce from India and a Bachelor of Commerce from Ghana. His principal research includes international financial reporting, corruption, environmental economics and politics. He has published in top-ranking peer-reviewed journals.

Mumbi Maria Wachira is the current Associate Director of the Doctoral Academy at Strathmore University and a member of faculty at Strathmore University Business School (SBS). She obtained both her Bachelor of Commerce (BCom) and Master of Commerce (MCom) degrees at Strathmore University, and her PhD at the University of St. Gallen in Switzerland. Her research focuses on the intersections between accounting practice, society and the environment. She has also published articles in internationally recognized and peer-reviewed journals on the status quo of sustainability and environmental reporting among select countries in sub-Saharan Africa. Dr Wachira is the academic lead in creating and facilitating short executive courses on Creating Shared Value (CSV) and business sustainability at SBS. Dr Wachira also serves as Head of Participant Engagement for UN PRME's Africa Chapter.

Abdulrasheed Zakari is a PhD Scholar at Beijing Institute of Technology, China. He bagged his Bachelor and Master Degree in Economics from Usmanu Danfodiyo University Sokoto, Nigeria. His research cut across energy, environmental economics and development economics. He has published in top-ranking journals.

List of Reviewers