Index
Environmental Reporting and Management in Africa
ISBN: 978-1-78973-374-7, eISBN: 978-1-78973-373-0
ISSN: 1479-3598
Publication date: 22 October 2019
This content is currently only available as a PDF
Citation
(2019), "Index", Environmental Reporting and Management in Africa (Advances in Environmental Accounting & Management, Vol. 8), Emerald Publishing Limited, Leeds, pp. 183-189. https://doi.org/10.1108/S1479-359820190000008008
Publisher
:Emerald Publishing Limited
Copyright © 2019 Emerald Publishing Limited
INDEX
ABC. See Activity-based costing (ABC)
Activity-based costing (ABC)
, 70, 75
Africa
climate adaptation strategies
, 2
environmental reporting and management in
, 1
GHG emissions in
, 1, 2
AFS. See Annual Financial Statements (AFS)
AGI. See Association of Ghana Industries (AGI)
Annual Financial Statements (AFS)
, 37, 43–45, 47–48, 52–53, 57, 58–59, 60, 61–62
opinion on efficacy of
, 54–57
Association of Ghana Industries (AGI)
, 140–141
Bank of Ghana
, 43–44
Biodiversity
, 139
Brundtland Commission
, 70
Business case
, 71–72, 73–74, 76–77, 81–84
Carbon Disclosure Project (CDP)
, 97
South Africa Water Report
, 92–93, 97–98, 103–104, 105, 116
Carrot & Stick Report (2016)
, 160
CBN. See Central Bank of Nigeria (CBN)
CCG. See Centre for Corporate Governance (CCG)
CDP. See Carbon Disclosure Project (CDP)
CDP Water Disclosure
, 97
CDP Water Survey
, 101–102
Central Bank of Nigeria (CBN)
, 166
Nigerian Sustainable Banking Principles
, 166–167, 169, 172, 173
Centre for Corporate Governance (CCG)
, 13
CER Disclosure Index, construction of
, 16–17
Ceres
, 98
Ceres Aqua Gauge™
, 98, 101–102, 105–108, 110, 112
Ceres Roadmap for Sustainability
, 101–102
Feeding Ourselves Thirsty 2017
, 100, 103, 104, 105, 107–108, 110
Clean Air Act Amendment of 1970
, 14–15
Climate mitigation
, 2
Conference of Parties (COP21)
, 2, 70
Conference of Parties (COP22)
, 2
Continuous professional development (CPD)
, 62
Control and Prevention of Bushfire Act 1990 (PNDCL 229)
, 131–132
Corporate environmental reporting and stock liquidity
, 9
bivariate analysis and diagnostic tests
, 22, 23
CER Disclosure Index, construction of
, 16–17
control variables
, 16
descriptive statistics
, 18–22
empirical review
, 14–16
framework of
, 12–13
panel regression estimation results
, 22–26
robustness checks
, 26–29
sample and data
, 18, 19–20
theoretical development
, 13–14
variable definition and empirical model
, 17–18
Corporate responsibility reporting (CRR)
, 40
Corporate social disclosures (CSD)
, 39–40
Corporate social responsibility (CSR)
, 11, 42–43, 96, 135
Cost of compliance
, 74–75
CPD. See Continuous professional development (CPD)
CRR. See Corporate responsibility reporting (CRR)
CSD. See Corporate social disclosures (CSD)
EAs. See Environmental audits (EAs)
ECA. See Environmental cost accounting (ECA)
Ecological conservation
, 12
Ecological disclosures
, 13, 16–17, 30
Ecological protection
, 12–13, 30
EFA. See Exploratory factor analysis (EFA)
El Niño
, 2
EMA. See Environmental management accounting (EMA)
EMCA. See Environmental Management and Coordination Act (EMCA)
Emissions management
, 138–139
EMPs. See Environmental management practices (EMPs)
Energy Commission
, 131–132
Energy Commission Act 1997 (Act 541)
, 131–132
Energy Efficiency Regulations 2008 (LI 1932)
, 131–132
Energy Efficiency Standards and Labelling Regulations, 2005 (LI 1815)
, 131–132
Energy management
, 136–137
Environmental Assessment Regulations 1999
, 131–132
Environmental audits (EAs)
, 72
Environmental cost accounting (ECA)
, 84–85
Environmental Health and Safety
, 76–77
Environmental Impact Assessment Act 1992, Cap E12, LFN, 2004
, 164–165
Environmental Impact Assessment Act 2004
, 171
Environmental management (EM)
, 128–131, 133, 134, 136, 141
Environmental management accounting (EMA)
, 3, 69
findings
, 78–81
extent of environmental management accounting
, 78–80
multiple regression results
, 80–81
semi-structured interviews
, 81–83
framework of
, 72
literature review and hypotheses development
, 72–76
age of the enterprise
, 75–76
business and environment
, 73–74
cost of compliance
, 74–75
financial performance
, 75
level of technology
, 76
size
, 75
theoretical framework
, 72–73
research methodology
, 76–78
data analysis
, 77–78, 79
target population
, 76–77
Environmental Management and Coordination Act (EMCA)
, 72, 79–80, 83–84
Environmental Management and Co-ordination Act
, 12–13, 79–80
Environmental management practices (EMPs)
framework of
, 131–133
literature review and hypotheses development
, 133–140
biodiversity
, 139
control variables
, 139–140
emissions management
, 138–139
energy management
, 136–137
environmental management practice
, 136
material management
, 138
prior research
, 134–136
theoretical framework
, 133–134
waste management
, 137–138
water management
, 137
research design
, 140–144
questionnaire
, 140–141
regression model specification
, 144, 145
reliability and validity
, 141–144
sample and data collection
, 140
results and discussion
, 144–149
correlation analysis
, 145–146, 147
descriptive statistics
, 144, 145
regression analysis
, 146–149
of SMEs
, 127
Environmental management regulations, in Nigeria
, 159
requirements
, 167–168
studies
, 168–169
Environmental Protection Agency (EPA)
, 51–52, 56–57, 59–60, 131–132
Environmental Protection Agency Act 1994 (Act 490)
, 131–133, 148–149
Environmental reporting regulations, in Nigeria
, 159
studies
, 169–170
EPA. See Environmental Protection Agency (EPA)
Eurizon Capital
, 137
Exploratory factor analysis (EFA)
, 141–144, 142–143
Financial performance
, 75, 127
framework of
, 131–133
literature review and hypotheses development
, 133–140
biodiversity
, 139
control variables
, 139–140
emissions management
, 138–139
energy management
, 136–137
environmental management practice
, 136
material management
, 138
prior research
, 134–136
theoretical framework
, 133–134
waste management
, 137–138
water management
, 137
research design
, 140–144
questionnaire
, 140–141
regression model specification
, 144, 145
reliability and validity
, 141–144
sample and data collection
, 140
results and discussion
, 144–149
correlation analysis
, 145–146, 147
descriptive statistics
, 144, 145
regression analysis
, 146–149
Fisheries Act 2002 (Act 625)
, 131–132
Food security, in South Africa
, 94–96
Forest Service Division
, 131–132
FP. See Financial performance (FP)
Ghana
Ministry of Energy and Petroleum
, 131–132
Ministry of Environment, Science, Technology and Innovation (MESTI)
, 131–132
SME’s environmental management practices and financial performance
, 127
Ghana
Ghana Revenue Authority
, 43–44
Ghana Stock Exchange
, 43–44
social and environmental accounting
, 37–38
SSNIT in
, 43–44
Global Climate Risk Index
, 2
Global Reporting Initiative (GRI)
, 10–11, 16, 31, 40–41, 93, 101–102
Greenhouse gas (GHG) emissions
, 1, 2, 10
Green supply chain management (GSCM)
, 135
GRI. See Global Reporting Initiative (GRI)
GSCM. See Green supply chain management (GSCM)
Harmful Waste (Special Criminal Provisions) Act (Cap H1, LFN) 2004
, 166
ICPAK. See Institute of Certified Public Accountants of Kenya (ICPAK)
IIRC. See International Integrated Reporting Council (IIRC)
Institute of Certified Public Accountants of Kenya (ICPAK)
, 13
International Integrated Reporting Council (IIRC)
, 10–11, 13–14, 16–17
ISO1400
, 135
ISO 14001 Environmental Management Certification
, 112
ISO 50001
, 136–137
Johannesburg Stock Exchange (JSE)
, 3–4, 93, 101, 102
JSE. See Johannesburg Stock Exchange (JSE)
KAM. See Kenya Association of Manufacturers (KAM)
Kenya
corporate environmental reporting and stock liquidity
, 9
environmental management accounting
, 69
Environmental Management and Co-ordination Act
, 12–13
Kenya Association of Manufacturers (KAM)
, 76–77
King III Report
, 93
Kyoto Protocol
, 70
Land Planning and Soil Conservation Act 1953 (No. 32)
, 131–132
Legislative Instrument (LI 1652)
, 131–132
Legitimacy theory
, 96
of corporate disclosure
, 13
Lesotho Highlands Water Project (LHWP)
, 95–96
LHWP. See Lesotho Highlands Water Project (LHWP)
Lifecycle costing
, 70
Malawi
, 2
Management of Ozone Depleting Substances and Products Regulation 2005 (LI 1812)
, 131–132
Mandatory disclosure of social and environmental accounting
, 42–43
opinion on efficacy of
, 54–57
Material management
, 138
Minerals Commission
, 131–132
Ministry of Industrialization and Enterprise Development (MOIED)
Industrial Transformation Programme
, 70–71
MOIED. See Ministry of Industrialization and Enterprise Development (MOIED)
Mozambique
, 2
Nairobi Securities Exchange (NSE)
, 11
Nairobi Stock Exchange
, 2–3
National Board for Small Scale Industries (NBSSI)
, 140–141
National Communication Authority
, 43–44
National Environmental Management Authority (NEMA)
, 12–13, 72, 82
National Environmental Standards and Regulations Enforcement (Establishment) Act (NESREA) 2007
, 163–164, 171–172
National Environmental Standards and Regulations Enforcement Agency
, 163–164
National Oil Spill Detection and Response Agency (NOSDRA) Act 2009
, 165–166
NBSSI. See National Board for Small Scale Industries (NBSSI)
NEMA. See National Environmental Management Authority (NEMA)
NESREA. See National Environmental Standards and Regulations Enforcement (Establishment) Act (NESREA) 2007
Nigeria
corporate environmental reporting and stock liquidity
, 15–16
environmental management and reporting regulations in
, 159
environmental management landscape in
, 163–167
Nigerian Stock Exchange (NSE)
, 166–167
Sustainability Disclosure Guidelines
, 172, 173, 174
Nigerian Sustainable Banking Principles (NSBP)
, 166–167, 169, 172, 173
NOSDRA. See National Oil Spill Detection and Response Agency (NOSDRA) Act 2009
NSBP. See Nigerian Sustainable Banking Principles (NSBP)
NSE. See Nairobi Securities Exchange (NSE); Nigerian Stock Exchange (NSE)
Ohlson equity-valuation approach
, 40–41
Organizational and professional identification
, 39
Paris Agreement
, 163, 167, 169
Pipelines and Products Marketing Company (PPMC)
, 165–166
Portfolio approach
, 11
PPMC. See Pipelines and Products Marketing Company (PPMC)
RBV. See Resource-based view (RBV)
Registrar General’s Department (RGD)
, 43–44
Resource-based view (RBV)
, 139–140
Responsible Fisheries Alliance (RFA)
, 110
Return on asset (ROA)
, 144, 145–146
RFA. See Responsible Fisheries Alliance (RFA)
RGD. See Registrar General’s Department (RGD)
ROA. See Return on asset (ROA)
SDA. See UN 2030 Sustainable Development Agenda (SDA)
SDGs. See Sustainable Develop Goals (SDGs)
Sea Harvest
, 110
Securities and Exchange Commission
, 43–44
SIT. See Social identity theory (SIT)
Small- and medium-sized enterprises (SMEs)
, 4, 30
environmental management practices and financial performance of
, 127
Social, ethical and environmental (SEE) disclosure
, 40
Social and environmental accounting (SEA) to annual support users
, 35
findings
, 47–57
mandatory disclosure
, 54–57
qualitative analysis
, 51–57
quantitative analysis
, 47–51
relevance in decision-making
, 51–53
SEA education
, 53–54
literature review
, 39–43
mandatory disclosure
, 42–43
relevance of SEA
, 39–41
SEA education, relevance of
, 41–42
method
, 43–47, 50
interviews
, 45–47
Social identification, definition of
, 38
Social identity theory (SIT)
, 38–39, 59, 62
South Africa
, 5
environmental reporting in
, 1
water and food security in
, 94–96
water-related disclosures
, 91
water use per economic sector
, 93
Stakeholder engagement
, 97, 108–110
Stakeholders
, 36–38, 40, 41, 42–43, 44, 57–58, 62
Stakeholder theory
, 96–97, 110
Stock liquidity
, 2–3
corporate environmental reporting and
, 9
bivariate analysis and diagnostic tests
, 22, 23
CER Disclosure Index, construction of
, 16–17
control variables
, 16
descriptive statistics
, 18–22
empirical review
, 14–16
framework of
, 12–13
panel regression estimation results
, 22–26
robustness checks
, 26–29
sample and data
, 18, 19–20
theoretical development
, 13–14
variable definition and empirical model
, 17–18
Sub-Sahara Africa
socio-environmental accounting reporting and knowledge
, 36–37
Sustainable Develop Goals (SDGs)
, 5, 163, 172
Goal 13
, 1
Sustainable development
, 73–74
Timber Resource Management Act 1998 (Act 547)
, 131–132
Toronto Stock Exchange
, 11
Total cost assessment
, 70
Town and Country Planning Department
, 131–132
Treasury Single Account
, 170
uMhlathuze Water Stewardship Partnership
, 110
UN 2030 Sustainable Development Agenda (SDA)
, 4, 161–162, 166–168, 170–171, 172–173
UNCSD. See United Nations Conference on Sustainable Development (UNCSD)
UNDSD. See United Nations Division on Sustainable Development (UNDSD)
UN Global Compact
, 16–17
United Nations
, 101–102
United Nations Conference on Sustainable Development (UNCSD)
, 72
United Nations Division on Sustainable Development (UNDSD)
, 70
United Nations High Level Panel on Water
, 3–4
Waste management
, 137–138
Water crisis, in South Africa
, 94–96
Water management
, 137
Water-related disclosures
, 91
findings
, 102–115
business planning
, 107–108, 109
data gathering
, 103–104
disclosure
, 110–115
governance and accountability
, 105–107
management
, 105
measurement
, 103
policies and standards
, 107
risk assessment
, 104–105, 106
stakeholder engagement
, 108–110
methodology
, 100–102
review of similar research
, 97–100
theoretical foundation
, 96–97
water crisis and food security
, 94–96
Water Resources Commission
, 131–132
Water Resources Commission Act 1996 (Act 522)
, 131–132, 148–149
Water risk
, 93, 96, 97, 99–102, 104, 107–108
Water sustainability
, 116
Wild Animal Preservation Act 1961 (Act 43)
, 131–132
Wildlife Division
, 131–132
World Business Council for Sustainable Development
, 101–102
World Economic Forum (WEF)
Global risks report 2018
, 3–4, 92
World Water Week 2018
, 115–116
Zimbabwe
, 2
- Prelims
- Introduction
- Does Corporate Environmental Reporting Improve Stock Liquidity? Evidence from Kenyan Listed Firms
- The Relevance of Social and Environmental Accounting to Annual Reports Users
- The Application of Environmental Management Accounting Techniques by Manufacturing Firms in Kenya
- Water-related Disclosures by Food Producer Companies in South Africa
- Environmental Management Practices and Financial Performance of SMEs in Ghana
- A Review of Environmental Management and Reporting Regulations in Nigeria
- Index