Voluntary Environmental Reporting Practice: NGOs Accountability - Dissertation Example

This research aims at providing a better understanding of the role of environmental disclosures in determining an organization’s responsiveness to the environment by examining why organisations would provide voluntary environmental reporting. In carrying out the research, the study specifically looks at Nongovernmental organizations (NGOs) as opposed to companies and other corporate bodies. The report, which targets environmental disclosures - and will avoid social disclosures - examines what environmental information NGOs report on and how they disclose the information.

The study concentrates on identifying the current level of NGOs’ accountability and afterwards addresses the role played by NGOs in environmental reporting.This research aims at providing a better understanding of the role of environmental disclosures in determining an organization’s responsiveness to the environment by examining why organisations would provide voluntary environmental reporting. In carrying out the research, the study specifically looks at Nongovernmental organizations (NGOs) as opposed to companies and other corporate bodies.

The report, which targets environmental disclosures - and will avoid social disclosures - examines what environmental information NGOs report on and how they disclose the information. The study concentrates on identifying the current level of NGOs’ accountability and afterwards addresses the role played by NGOs in environmental reporting.. Signed Word count: 8443 words ACKNOWLEDGEMENTS I wish to register my gratitude and appreciation to various institutions and individuals who, directly or indirectly contributed to the successful preparation of this dissertation.

I am particularly indebted to my Dissertation Adviser for guiding, supporting and encouraging me throughout this research. Special thanks go to the University library staff for availing vast resources that added tremendous value to this dissertation. I also wish to record my special gratitude and sincere appreciation to all my colleagues and close family members for the support and encouragement they accorded me. Last, but not the least, I wish to register my sincere thanks to Charity-Commission (UK) from whose website I collected data for this study.

Table of Contents Running Head 1 Abstract 2 Declaration statement 3 Acknowledgement 4 Table of contents 5 List of Tables 8 List of Figures 9 CHAPTER ONE 10 Introduction 10 1.1. Overview 10 1.2. Background 10 1.3. Problem Statement 11 1.4. Research Questions 11 1.5. Research Design 12 1.6. Chapter Summary 12 CHAPTER TWO 13 Literature review 13 2.1. Introduction 13 2.2. Annual reporting and legitimacy theory 13 2.3. Stakeholder Theory: Background and its Model 14 2.3.1. Ullmann’s Three-Dimensional Stakeholder Model 16 2.4. Institutional theory and environmental reporting practice 16 2.4.1.

Institutional pressures 17 2.5. The role of NGOs 18 2.6. Chapter Summary 20 CHAPTER THREE 21 Research methodologies 21 3.1. Introduction 21 3.2. Area of study 21 3.3. Research design 21 3.4. Sample and Target population 22 3.5. Sampling technique 22 3.6. Measurement and Data Collection 22 3.7. Hypotheses: Correlation 24 3.8. Chapter summary 24 CHAPTER