The climate change-related disclosures and accountability practices of NGOs: Evidence from Australia

Haque, Shamima & Irvine, Helen J. (2016) The climate change-related disclosures and accountability practices of NGOs: Evidence from Australia. Financial Accountability and Management. (In Press)

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This paper focuses on Non-Governmental Organisations’ (NGOs) broader social accountability, investigating their public disclosures on climate change commitment and performance. Using a synthesised disclosure index, we analyse the annual reports of 30 NGOs, all signatories to the Australian Council for International Development’s (ACFID) Code of Conduct. Overall disclosure rates from 2008 to 2013 were higher for commitment than performance, but were very low overall. However, the number of NGOs disclosing information rose markedly over the period. Although it is not directly possible to attribute the change in disclosure levels to the implementation of the Code, the enactment of the new Code could be one of the motivating factors for NGOs’ disclosure practices and their demonstrations of greater social accountability.

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ID Code: 95933
Item Type: Journal Article
Refereed: Yes
Keywords: NGOs; Climate change; climate change-related disclosure; stakeholders; accountability
ISSN: 1468-0408
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 John Wiley & Sons Ltd
Copyright Statement: This is the peer reviewed version of the following article: [FULL CITE], which has been published in final form at [Link to final article using the DOI]. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Self-Archiving.
Deposited On: 02 Jun 2016 23:59
Last Modified: 10 Jun 2016 05:09

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