Uptake of sustainability reporting adoption by non-governmental organisations: An agenda for policy and practice

Asogwa, Ikenna Elias

doi:10.1016/j.jclepro.2022.135842

Cited by 3 publications

(4 citation statements)

References 58 publications

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“…Concerning sub-question two „How are Austrian SSHC-NPOs preparing themselves to improve their reporting on environmental matters?“ , the findings show that those 16 SSHC-NPOs, which must publish an ESG-report in 2025, are in the early stages of their journey towards ESG-reporting. That aligns with prior literature which portrays NPOs as having a slow and highly selective approach to implementing non-financial reporting [ 21 , 22 , 23 , 24 ]. In line with that none of the interviewees identified ESG-reporting and therefore improving the reporting on environmental matters as their top priority.…”

Section: Discussionsupporting

confidence: 87%

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Greening Austrian social service and healthcare non-profits

Bauer,

Greiling

2024

Heliyon

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Section: Discussionsupporting

confidence: 87%

“…So far, NPOs and non-governmental organizations (NGOs) are portrayed by some authors as slow implementers regarding voluntary sustainability reporting [e.g., [21] , [22] , [23] , [24] ]. How that changes with the CSRD is unclear.…”

Section: Introductionmentioning

confidence: 99%

Greening Austrian social service and healthcare non-profits

Bauer,

Greiling

2024

Heliyon

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“…The results offer substantial contributions to OECD countries' efforts to enhance the performance of their sustainable transportation systems. Asogwa (2023) stresses the sustainability initiatives of nongovernmental organizations (NGOs) operating in Nigeria. The study highlights the effects of adopting sustainability while gathering data from case studies.…”

Section: Prioritizing the Attributesmentioning

confidence: 99%

“…Asogwa (2023) stresses the sustainability initiatives of nongovernmental organizations (NGOs) operating in Nigeria. The study highlights the effects of adopting sustainability while gathering data from case studies.…”

Section: Literature Reviewmentioning

confidence: 99%

Prioritizing the attributes of sustainable banking performance

Sharma,

Kumar

2023

IJPPM

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PurposeGrowing concern over sustainability adoption has presented an array of challenges to businesses. While vital to an economy's success, banking is not immune to societal, environmental and economic consequences of business practices. The study has examined the sustainable performance of banking institutions on the suggested multidimensional framework comprising economic, environmental, social, governance and financial dimensions and 52 sustainability indicators. The study benchmarks the significant performance indicators of leading banks indispensable to sustainable banking performance. The findings attempt to address research questions concerning the extent of sustainable banking performance, ranking the sustainability dimensions and indicators and standardizing sustainability adoption metrics.Design/methodology/approachTo determine the responsiveness of the banking industry to sustainability dimensions, content analysis was conducted using NVivo software for the year 2021–2022. Furthermore, a hybrid multicriteria decision-making (MCDM) approach is used by integrating entropy, the technique for order preference by similarity to ideal solution (TOPSIS) and VlseKriterijumska Optimizacija KOmpromisno Resenje (VIKOR) to provide relative weights to performance indicators and prioritize banks based on their sustainable performance. Sensitivity analysis is used to ensure the robustness of results.FindingsIn the context of the Indian banking industry, the pattern of sustainability reporting is inconsistent and concentrated on addressing environmental and social concerns. The results of the entropy methodology prioritized “Environmental” sustainability over other selected dimensions while “Financial” dimension has been assigned the least priority in the ranking order. The significant sustainable performance indicators delineated in this study should be used as standards to ensure the accountability and credibility of the sustainable banking industry. Additionally, the research findings will provide valuable inputs to policymakers and regulators to assure better contribution of the banking sector in meeting sustainability goals.Originality/valueConsidering the paucity of studies on sustainable banking performance, this study makes two significant contributions to the literature. First, the suggested multidimensional disclosure model integrating financial and nonfinancial indicators would facilitate banking institutions in addressing the five aspects of sustainability. As one of the first studies in the context of the Indian banking industry, the findings would pave the way for better diffusion of sustainability practices. Second, the inclusion of MCDM techniques prioritizes the significance of sustainability indicators and benchmarks the performance of leading banks to achieve better profits and more substantial growth.

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Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands

Asogwa,

Varua,

Datt

et al. 2023

MEDAR

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Purpose The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored. Design/methodology/approach This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis. Findings The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability. Research limitations/implications This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services. Practical implications The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism. Originality/value This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

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Uptake of sustainability reporting adoption by non-governmental organisations: An agenda for policy and practice

Cited by 3 publications

References 58 publications

Greening Austrian social service and healthcare non-profits

Greening Austrian social service and healthcare non-profits

Prioritizing the attributes of sustainable banking performance

Accounting for stakeholder engagement in developing countries: proposing an engagement system to respond to sustainability demands

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