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

Shamima Haque (Corresponding Author), Helen Irvine

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This paper focusses 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'sCodeofConduct.Overalldisclosureratesfrom2008to2013 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 attributethechangeindisclosurelevelstotheimplementationofthe Code,theenactmentofthenewCodecouldbeoneofthemotivating factors for NGOs’ disclosure practices and their demonstrations of greatersocialaccountability.
Original languageEnglish
Pages (from-to)45-63
Number of pages19
JournalFinancial Accountability & Management
Issue number1
Early online date29 Oct 2017
Publication statusPublished - 28 Feb 2018



  • accountability
  • climate change
  • NGOs
  • stakeholders
  • climate change-related disclosure

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