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Article
Publication date: 15 January 2018

Osamuyimen Egbon, Uwafiokun Idemudia and Kenneth Amaeshi

The purpose of this paper is to examine whether Shell Nigeria’s Global Memorandum of Understanding (GMoU) promotes corporate-community accountability as a basis for fostering…

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Abstract

Purpose

The purpose of this paper is to examine whether Shell Nigeria’s Global Memorandum of Understanding (GMoU) promotes corporate-community accountability as a basis for fostering sustainable community development in the Niger Delta.

Design/methodology/approach

Shell Nigeria’s GMoU stand-alone reports were analysed through the lenses of accountability and transparency theoretical frameworks to explore the extent to which GMoU, as a corporate social responsibility (CSR) initiative, is dialogically embedded and practised. Meaning-oriented content analysis was deductively used to isolate pertinent themes and generate findings from the background theoretical literature.

Findings

The authors find that Shell discursively appropriates the meaning of accountability and transparency in a manner that allows it to maintain its social legitimacy and the asymmetric power relations between itself and host communities whilst restricting communities’ agency to hold it accountable. Shell does this by interpreting the notion of participation restrictively, selectively deploying the concept of transparency and accountability and subtly exerting excessive control over the GMoU. Thus, the GMoU’s potential to contribute to sustainable community development and positive corporate-community relation is unlikely tenable.

Originality/value

Accountability and transparency are core and critical to corporate-community relations and for achieving community development CSR objectives, but are often taken for granted or ignored in the CSR literature on the Niger Delta of Nigeria. This paper addresses this gap in the literature by using accountability and transparency lenses to unpick GMoU model and contribute to studies on CSR practices by oil multinational corporations (MNCs) in developing countries. Indeed, the use of these lenses to explore CSR process offers new insights as to why CSR practices have failed to contribute to sustainable community development despite increased community spending by oil MNCs.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 August 2020

Osamuyimen Egbon and Chijoke Oscar Mgbame

The paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.

Abstract

Purpose

The paper examines how oil multinational companies (MNCs) in Nigeria framed accounts to dissociate themselves from causing oil spills.

Design/methodology/approach

The authors utilised data from relevant corporate reports, external accounts and interviews, and used sensegiving with defensive behaviours theoretical framing to explore corporate narratives aimed at altering stakeholders' perceptions.

Findings

The corporations gave sense to their audience by invoking scapegoating blame avoidance narrative in attributing the cause of most oil spills in Nigeria to outsiders (sabotage), despite potentially misclassifying the sabotage-corrosion dichotomy. Corporate stance was reinforced through justifying narrative, which suggested that multi-stakeholders jointly determined the causes of oil spills, thus portraying corporate accounts as transparent, credible and objective.

Research limitations/implications

The socio-political dynamics in an empirical setting affect corporate accounts and how those accounts appear persuasive, implying that such contextual factors merit consideration when evaluating corporate accounts. For example, despite contradictions in corporate accounts, corporate attribution of oil spills to external factors appeared persuasive due to the inherently complicated socio-political dynamics.

Practical implications

With compensation to oil spills' victims only legally permitted for non-sabotage-induced spills alongside the burden of proof on the victims, the MNCs are incentivised to attribute most oil spills to sabotage. On policy implication, accountability would be best served when the MNCs are tasked both with the burden of proof and a responsibility to demonstrate their transparency in preventing oil spills, including those caused by sabotage.

Originality/value

Crisis situations generate multiple and competing perspectives, but sensegiving and defensive behaviours lenses enrich our understanding of how crisis-ridden companies frame narratives to alter stakeholders' perceptions. Accounts-giving therefore partly satisfies accountability demands, and acts as sensegiving signals aimed at reframing/redefining existing perceptions.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 July 2023

Sarah George Lauwo, Osamuyimen Egbon, Mercy Denedo and Amanze Rajesh Ejiogu

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by…

Abstract

Purpose

This paper explores the historical roots of environmental accountability in the Niger Delta region of Nigeria by focusing on the campaigns for social and environmental justice by writer Ken Saro-Wiwa and the indigenous Ogoni people.

Design/methodology/approach

The methods consist of an analysis of books, diaries, letters and poems written by Ken Saro-Wiwa as well as books, reports and audio recordings of panel discussions which capture the Ogoni struggle, Ken Saro-Wiwa’s activism and its impacts. The authors’ approach to the data is sensitised by Foucault’s notion of counter-conduct as it enables the authors to better grasp the creative agency of Saro-Wiwa and the Ogoni as they struggle and campaign for political autonomy, environmental justice and accountability.

Findings

The authors’ findings illustrate how Ken Saro-Wiwa’s books, letters, poems, diaries and articles provide early accounts of environmental injustices and the absence of accountability in the Niger Delta. They highlight how Saro-Wiwa and the Ogoni movement deploy counter-conduct to subvert existing power and accountability structures through innovative strategies, effective mobilisation and communication at local and international levels. The authors’ findings also highlight how these have led to specific forms of accountability for human rights and the environment at local and global levels. They also show how Saro-Wiwa’s activism and the Ogoni struggle have inspired a new generation of environmental activists and new ways of demanding accountability.

Originality/value

This paper presents, for the first time, an account of the historical roots of environmental accountability practices from an African and developing country context. Its focus on the historical roots of environmental accountability is also unique as it expands the view beyond the origins of environmental accounting to look more broadly at the origins of environmental accountability practices.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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