Ngo Accountability And Sustainability Issues In The Changing Global Environment

Unerman, Jeffrey; O’Dwyer, Brendan

doi:10.1080/14719037.2010.496258

Cited by 81 publications

(77 citation statements)

References 13 publications

(17 reference statements)

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“…NGOs are no longer obviously regarded as trustworthy. Rendering account has become a highly salient issue for most NGOs including the necessity to become more transparent for their own social and environmental performance (Crespy and Miller 2011;Gugerty 2009;Manetti and Toccafondi 2014;Unerman and O'Dwyer 2010). Highly publicized scandals-bad lemon problemsapparent or real mission drifts and changing government relationships in the wave of new public management reforms have contributed to this (Conway et al 2015;Murtaza 2012;Schmitz et al 2012).…”

Section: Introduction and Research Questionmentioning

confidence: 99%

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

2018

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Considering that the members of the International Non-Governmental Organizations (INGO) Accountability Charter played a prominent role in initiating the first sector supplement of the Global Reporting Initiative for non-governmental organizations (NGO), the purpose of the paper is to investigate their sustainability reporting (SR) practices in order to evaluate to what extent INGO Charter members comply with this voluntary accountability standard for SR. The empirical analysis is based on a content analysis of sustainability reports. The findings indicate that most of the INGO Charter members are far away from a comprehensive reporting practice. Hence, critical voices could assert that their reporting behavior seems to be more in line with facade building than the idea of providing a comprehensive account. By adapting a multiperspective theoretical discourse about the potential and shortcomings of SR to the NGO context, the study contributes to a field-specific theory-based pluralistic critical evaluation of SR as a major cross-sectoral innovation in voluntary accountability initiatives.

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Section: Introduction and Research Questionmentioning

confidence: 99%

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

2018

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“…Another motivation could be the search for greater workplace legitimacy [36,37]. Motivations vary depending on the nature of each organization [38,39]. The Global Reporting Initiative (GRI) appears to be one of the most widely implemented set of guidelines for corporate sustainability reporting around the world [40][41][42], receiving support by the most renewed consulting firms worldwide.…”

Section: Introductionmentioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

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“…Majority of projects focusing on regional scope in the three countries corroborates the fact that social innovations are created in locally embedded contexts (Shaw & Carter, 2007). Unerman and O'Dwyer (2010) also conclude that NGO address different levels. Besides, social entrepreneurship and education for citizenship were the main scope of activities treated by analyzed projects, in a clear attempt to engendering systems for enabling people to help themselves, an intrinsic value added to social entrepreneurship, as pointed by Hockerts (2006).The second specific objective was to compare the characteristics to the financial attractiveness of the project in order to identify factors that were present in highly attractive projects.…”

Section: Discussionmentioning

confidence: 74%

“…After the credit crunch, Unerman and O'Dwyer (2010) pointed two important aspects to assure NGOs sustainability: (i) maintain their commitment to achieve the MDG (Millennium Development Goal), for example spend 0.7 per cent of gross national income as part of a package of measures aimed at alleviating poverty; (ii) global warming disproportionately has negative impacts on the poorest in the world. market (with no finance intermediates).…”

Section: Sources Of Opportunities and Resource Raisingmentioning

confidence: 99%

Determinants of Attractiveness in Social Stock Exchange

Galina¹,

Rebehy²,

Carvalho³

et al. 2013

JMS

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This paper aims to identify an attractiveness pattern of social project that lead to successful funding of projects in social stock exchanges (SSE). This empirical study was based on data published on the SSE sites. Data were obtained during 2012, totalizing 155 projects, from BVSA (Brazil), BVS (Portugal), and SASIX (South Africa). Data analyze were by descriptive statistics (crosstabs) and multiple linear regression.The results show no linear relationship between attractiveness and the social project characteristics selected for this work. In spite of this, it was possible to identify some common vectors concerning the projects with success in funding. This paper provides two important contributions. First it considers SSE as a model based on transparency which empowers investors to find social value of each project. Second it sheds light on an investment pattern to identify characteristics of social projects that are more prone to obtain financial resource.

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Ngo Accountability And Sustainability Issues In The Changing Global Environment

Cited by 81 publications

References 13 publications

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

GRI Sustainability Reporting by INGOs: A Way Forward for Improving Accountability?

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Determinants of Attractiveness in Social Stock Exchange

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