Index
Environmental Sustainability and Agenda 2030
ISBN: 978-1-80262-880-7, eISBN: 978-1-80262-879-1
ISSN: 1479-3598
Publication date: 28 March 2022
This content is currently only available as a PDF
Citation
(2022), "Index", Tauringana, V. and Moses, O. (Ed.) Environmental Sustainability and Agenda 2030 (Advances in Environmental Accounting & Management, Vol. 10), Emerald Publishing Limited, Leeds, pp. 183-191. https://doi.org/10.1108/S1479-359820220000010009
Publisher
:Emerald Publishing Limited
Copyright © 2022 Venancio Tauringana and Olayinka Moses. Published under exclusive licence by Emerald Publishing Limited
INDEX
Accounting research, 68–69
Accounting skills, 113–114
Activity Based Costing (ABC), 108
Advances in Environmental Accounting and Management
, 4
Africa’s mining sector and CER, 169–170
African Journals Online (AJOL), 162, 164
Agenda 2030, 2, 12, 19, 46, 68
actualising SDGs through sustainability accounting, 111–112
factors affecting sustainability accounting practice, 109–110, 121–122
implementation level of SAP, 117–119
literature review, 108–112
measurement of variables, 113–116
methodology, 113
multi-stakeholder participation literature for, 48–51
research design, 113
response rate, 116–117
sustainability accounting practice, 108–109
for sustainable development, 136
variable measurement and reliability assessment, 132
Australian Federal Act, 85, 91
Australian Modern Slavery Acts, 97
Behaviour-over-time graphs (BOT graphs), 53, 60–61
Bloomberg European 500 index, 141
Bonded labour, 82
Brazil, Russia, India, China, South Africa (BRICS countries), 12–13
economic potential of, 13–14
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 19, 21, 25–26
sustainability-inclined innovations in, 14–15
Business
enterprises, 83–84
strategy, 113–114
California Transparency in Supply Chains Act (CTSCA), 69, 71–72, 76
‘Carbon emissions’, 164–165
Causal loop model, 57
Certification of supply chain, 94
Chartered Institute of Management Accountants (CIMA), 108–109
Chi square test, 119
Child abuse/child labour, 83
Child Labour Due Diligence Law (2019), 97
Civil society actors, 69
Clean water, 143
Climate action, 14, 20, 26
Climate change, 5, 160, 175
Climate Change Vulnerability Index, 20–26
Clusters, 56
CO2 emissions, 13–14
Coercion, 82
Coercive isomorphism, 75–76
Coercive pressure, 75
Common method bias, 115
Comparative Fit Index (CFI), 119
Competitive position, 109
Competitor Accounting, 108
Competitor analysis, 109
Competitor information, 108–109
Compulsory labour, 82
Confirmatory factor analysis, 114–115
on sustainability accounting practice, 133
Consumers, education and training arrangement for, 88
Content analysis, 5–6, 137–138, 142, 144–145
Contextual and firm-specific drivers of CER, 171–173
Contingency management style, 110
Contingency theory, 110
domestication of, 110
Controlling community concerns loop, 59–60
Corporate Duty of Vigilance Law, 86
Corporate environmental reporting (CER), 160
Africa’s mining sector ands, 169–170
CER-related research articles, 167–169
contextual and firm-specific drivers of, 171–173
environmental accountability in public sector, 170–171
future research, 173–175
general trends in CER-related research in SSA, 165–169
international organisations and influence on, 171
literature reviews on CER research, 166
methodology, 164–165
origins and development of CER research, 163–164
research articles on CER over period 2008–2017, 165
results, 165–173
searching for quality CER research in SSA, 164
Corporate governance-related disclosure, 90–91
Corporate social disclosures, 75
Corporate Social Responsibility (CSR), 138
reporting, 164–165, 169
Country-level institutional factors, 136–137
COVID-19 pandemic, 68
Criminal Code Act (1995), 70, 81–82
Cronbach Alpha coefficients, 114–115
Customer (profitability) analysis (CPA), 109
Customer information, 108–109
Customer Patronage, 114
Debt bondage labour, 82
Deceptive recruitment for labour or services, 83
Degrees of freedom, 119
Deliberate strategy formulation, 108
Department/Organisation of Accounting Skills
Descriptive technique, 14, 18
Determinants of modern slavery, 78
Disclosure index, 97
with nine principles and 49 sub-principles, 96
relating to water using GRI-303, 157
Dodd-Frank Act, 76, 84–85, 93
Domestication of contingency theory, 110
Due diligence and policy, 85–86
Ecological dimension of CSR, 165–169
Ecological footprints (EFs), 169–170
Ecological information, 160
Economic development, 2
Economic growth, 107–108
Economic performance, 111–112, 114
Economic potential of BRICS, 13–14
Education arrangement for consumers and staff, 88
Effective participation of multiple stakeholders, 48
Efficacy of actions, 87–89
amount spent on training, non-compliance penalties and victim support, 89
education and training arrangement for consumers and staff, 88
effective tool for key performance indicators measurement, 88
independent and third-party regular review, 89
stakeholders’ engagement in modern slavery risk disclosure process, 89
Enforcement, 95
Entity, 85
Environmental, social and governance sustainability (ESG sustainability), 141
Environmental accounting (EA), 163–165
in public sector, 170–171
Environmental development, 2
‘Environmental disclosures’, 164–165
Environmental Management Accounting (EMA), 108
Environmental Protection Agency (EPA), 169
‘Environmental reporting’, 164–165
Environmental SDG, 137
Environmental sustainability, 19, 68
Agenda 2030 by United Nations, 2
contributions to special issue, 4–6
deepening environmental sustainability knowledge, 3–4
knowledge, 3–4
performance indicators, 140
Environmental-related financial information, 108
Equator Principles, 86
Exploratory factor analysis, 114–115
on sustainability accounting practice, 132
External communication, 91–92
collaboration, 92
easily accessible by stakeholders, 92
publication of modern slavery statement, 91
Externalities, 110
Factor analysis result for SAP, 132–133
confirmatory factor analysis, 133
exploratory factor analysis, 132
Federal Act, 82
Feedback loop analysis, 57–60
controlling community concerns loop, 59–60
increasing commercial concerns loop, 59
increasing community concerns loop, 60
polluting roads loop, 58–59
populating roads loop, 58
roads impacting environment loop, 58
traffic induction loop, 58
Financial quantitative disclosures, 146–148
Financial Times Research Rank (FT Research Rank), 164
Financial-firm premium board companies, 146, 148, 151
Firm
risks, 85
size, 124–125
Forced labour, 82
Forced marriage, 82
French Act, 89
French Corporate Duty of Vigilance Law, 83–84, 86–87
Global Reporting Initiative (GRI), 87, 108–109
Globalisation, 68
Google Scholar, 76–77, 162, 164
Government consultation, 60–61
Governments, 69
Greater Wellington Regional Council (GWRC), 51
Greenhouse gas (GHG)
disclosures, 164–165
emissions, 2, 161–162
GRI-303, 145
disclosure index relating to water using, 157
water disclosure quality using, 149–151
Grievance redress mechanism, 87
Group model building, 51, 55
Hexagons, 55–56
High-Level Political Forum on Sustainable Development (HLPF), 36–37
Holistic approach, 47
Human rights, 68–69
violations, 75
workplace, 75–76
ILO Forced Labour Convention, 97
Impression management, 17–18
Increasing commercial concerns loop, 59–60
Independent expert consultation, 87
Indicator measure, 136
Inductive strategy, 78
Industrialisation, 107–108
strategies, 112
technology in advancing, 112
Industry-specific risks, 84
Informit, 76–77
Innovative management accounting techniques, 124–125
Institutional isomorphism, 75
Institutional theory, 72–76
coercive isomorphism of, 75–76
Integrated Performance Measurement, 108
Intensity of Competition and Structure of Ownership and Control, 113–114
Intensity of Market Competition, 113–114
Intergovernmental Panel on Climate Change (IPCC), 161
Internal consistency, 114–115
Internalities, 110
International Labour Organization (ILO), 68–69, 75–76
International Modern Slavery Act, 76
International organisations and influence on CER, 171
Interpretive approach, 18
Interpretivism, 14
Isomorphism, 75–76
Iterative framework, 15–16
Iterative strategy, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling), 114–115
Key performance indicators measurement, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Accounting research
, 68–69
Accounting skills
, 113–114
Activity Based Costing (ABC)
, 108
Advances in Environmental Accounting and Management
, 4
Africa’s mining sector and CER
, 169–170
African Journals Online (AJOL)
, 162, 164
Agenda 2030
, 2, 12, 19, 46, 68
actualising SDGs through sustainability accounting
, 111–112
factors affecting sustainability accounting practice
, 109–110, 121–122
implementation level of SAP
, 117–119
literature review
, 108–112
measurement of variables
, 113–116
methodology
, 113
multi-stakeholder participation literature for
, 48–51
research design
, 113
response rate
, 116–117
sustainability accounting practice
, 108–109
for sustainable development
, 136
variable measurement and reliability assessment
, 132
Australian Federal Act
, 85, 91
Australian Modern Slavery Acts
, 97
Behaviour-over-time graphs (BOT graphs)
, 53, 60–61
Bloomberg European 500 index
, 141
Bonded labour
, 82
Brazil, Russia, India, China, South Africa (BRICS countries)
, 12–13
economic potential of
, 13–14
environmental SDG implementation progress in
, 32, 34, 38
outcome of environmental SDG implementation in
, 19, 21, 25–26
sustainability-inclined innovations in
, 14–15
Business
enterprises
, 83–84
strategy
, 113–114
California Transparency in Supply Chains Act (CTSCA), 69, 71–72, 76
‘Carbon emissions’, 164–165
Causal loop model, 57
Certification of supply chain, 94
Chartered Institute of Management Accountants (CIMA), 108–109
Chi square test, 119
Child abuse/child labour, 83
Child Labour Due Diligence Law (2019), 97
Civil society actors, 69
Clean water, 143
Climate action, 14, 20, 26
Climate change, 5, 160, 175
Climate Change Vulnerability Index, 20–26
Clusters, 56
CO2 emissions, 13–14
Coercion, 82
Coercive isomorphism, 75–76
Coercive pressure, 75
Common method bias, 115
Comparative Fit Index (CFI), 119
Competitive position, 109
Competitor Accounting, 108
Competitor analysis, 109
Competitor information, 108–109
Compulsory labour, 82
Confirmatory factor analysis, 114–115
on sustainability accounting practice, 133
Consumers, education and training arrangement for, 88
Content analysis, 5–6, 137–138, 142, 144–145
Contextual and firm-specific drivers of CER, 171–173
Contingency management style, 110
Contingency theory, 110
domestication of, 110
Controlling community concerns loop, 59–60
Corporate Duty of Vigilance Law, 86
Corporate environmental reporting (CER), 160
Africa’s mining sector ands, 169–170
CER-related research articles, 167–169
contextual and firm-specific drivers of, 171–173
environmental accountability in public sector, 170–171
future research, 173–175
general trends in CER-related research in SSA, 165–169
international organisations and influence on, 171
literature reviews on CER research, 166
methodology, 164–165
origins and development of CER research, 163–164
research articles on CER over period 2008–2017, 165
results, 165–173
searching for quality CER research in SSA, 164
Corporate governance-related disclosure, 90–91
Corporate social disclosures, 75
Corporate Social Responsibility (CSR), 138
reporting, 164–165, 169
Country-level institutional factors, 136–137
COVID-19 pandemic, 68
Criminal Code Act (1995), 70, 81–82
Cronbach Alpha coefficients, 114–115
Customer (profitability) analysis (CPA), 109
Customer information, 108–109
Customer Patronage, 114
Debt bondage labour, 82
Deceptive recruitment for labour or services, 83
Degrees of freedom, 119
Deliberate strategy formulation, 108
Department/Organisation of Accounting Skills
Descriptive technique, 14, 18
Determinants of modern slavery, 78
Disclosure index, 97
with nine principles and 49 sub-principles, 96
relating to water using GRI-303, 157
Dodd-Frank Act, 76, 84–85, 93
Domestication of contingency theory, 110
Due diligence and policy, 85–86
Ecological dimension of CSR, 165–169
Ecological footprints (EFs), 169–170
Ecological information, 160
Economic development, 2
Economic growth, 107–108
Economic performance, 111–112, 114
Economic potential of BRICS, 13–14
Education arrangement for consumers and staff, 88
Effective participation of multiple stakeholders, 48
Efficacy of actions, 87–89
amount spent on training, non-compliance penalties and victim support, 89
education and training arrangement for consumers and staff, 88
effective tool for key performance indicators measurement, 88
independent and third-party regular review, 89
stakeholders’ engagement in modern slavery risk disclosure process, 89
Enforcement, 95
Entity, 85
Environmental, social and governance sustainability (ESG sustainability), 141
Environmental accounting (EA), 163–165
in public sector, 170–171
Environmental development, 2
‘Environmental disclosures’, 164–165
Environmental Management Accounting (EMA), 108
Environmental Protection Agency (EPA), 169
‘Environmental reporting’, 164–165
Environmental SDG, 137
Environmental sustainability, 19, 68
Agenda 2030 by United Nations, 2
contributions to special issue, 4–6
deepening environmental sustainability knowledge, 3–4
knowledge, 3–4
performance indicators, 140
Environmental-related financial information, 108
Equator Principles, 86
Exploratory factor analysis, 114–115
on sustainability accounting practice, 132
External communication, 91–92
collaboration, 92
easily accessible by stakeholders, 92
publication of modern slavery statement, 91
Externalities, 110
Factor analysis result for SAP, 132–133
confirmatory factor analysis, 133
exploratory factor analysis, 132
Federal Act, 82
Feedback loop analysis, 57–60
controlling community concerns loop, 59–60
increasing commercial concerns loop, 59
increasing community concerns loop, 60
polluting roads loop, 58–59
populating roads loop, 58
roads impacting environment loop, 58
traffic induction loop, 58
Financial quantitative disclosures, 146–148
Financial Times Research Rank (FT Research Rank), 164
Financial-firm premium board companies, 146, 148, 151
Firm
risks, 85
size, 124–125
Forced labour, 82
Forced marriage, 82
French Act, 89
French Corporate Duty of Vigilance Law, 83–84, 86–87
Global Reporting Initiative (GRI), 87, 108–109
Globalisation, 68
Google Scholar, 76–77, 162, 164
Government consultation, 60–61
Governments, 69
Greater Wellington Regional Council (GWRC), 51
Greenhouse gas (GHG)
disclosures, 164–165
emissions, 2, 161–162
GRI-303, 145
disclosure index relating to water using, 157
water disclosure quality using, 149–151
Grievance redress mechanism, 87
Group model building, 51, 55
Hexagons, 55–56
High-Level Political Forum on Sustainable Development (HLPF), 36–37
Holistic approach, 47
Human rights, 68–69
violations, 75
workplace, 75–76
ILO Forced Labour Convention, 97
Impression management, 17–18
Increasing commercial concerns loop, 59–60
Independent expert consultation, 87
Indicator measure, 136
Inductive strategy, 78
Industrialisation, 107–108
strategies, 112
technology in advancing, 112
Industry-specific risks, 84
Informit, 76–77
Innovative management accounting techniques, 124–125
Institutional isomorphism, 75
Institutional theory, 72–76
coercive isomorphism of, 75–76
Integrated Performance Measurement, 108
Intensity of Competition and Structure of Ownership and Control, 113–114
Intensity of Market Competition, 113–114
Intergovernmental Panel on Climate Change (IPCC), 161
Internal consistency, 114–115
Internalities, 110
International Labour Organization (ILO), 68–69, 75–76
International Modern Slavery Act, 76
International organisations and influence on CER, 171
Interpretive approach, 18
Interpretivism, 14
Isomorphism, 75–76
Iterative framework, 15–16
Iterative strategy, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling), 114–115
Key performance indicators measurement, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
California Transparency in Supply Chains Act (CTSCA)
, 69, 71–72, 76
‘Carbon emissions’
, 164–165
Causal loop model
, 57
Certification of supply chain
, 94
Chartered Institute of Management Accountants (CIMA)
, 108–109
Chi square test
, 119
Child abuse/child labour
, 83
Child Labour Due Diligence Law (2019)
, 97
Civil society actors
, 69
Clean water
, 143
Climate action
, 14, 20, 26
Climate change
, 5, 160, 175
Climate Change Vulnerability Index
, 20–26
Clusters
, 56
CO2 emissions
, 13–14
Coercion
, 82
Coercive isomorphism
, 75–76
Coercive pressure
, 75
Common method bias
, 115
Comparative Fit Index (CFI)
, 119
Competitive position
, 109
Competitor Accounting
, 108
Competitor analysis
, 109
Competitor information
, 108–109
Compulsory labour
, 82
Confirmatory factor analysis
, 114–115
on sustainability accounting practice
, 133
Consumers, education and training arrangement for
, 88
Content analysis
, 5–6, 137–138, 142, 144–145
Contextual and firm-specific drivers of CER
, 171–173
Contingency management style
, 110
Contingency theory
, 110
domestication of
, 110
Controlling community concerns loop
, 59–60
Corporate Duty of Vigilance Law
, 86
Corporate environmental reporting (CER)
, 160
Africa’s mining sector ands
, 169–170
CER-related research articles
, 167–169
contextual and firm-specific drivers of
, 171–173
environmental accountability in public sector
, 170–171
future research
, 173–175
general trends in CER-related research in SSA
, 165–169
international organisations and influence on
, 171
literature reviews on CER research
, 166
methodology
, 164–165
origins and development of CER research
, 163–164
research articles on CER over period 2008–2017
, 165
results
, 165–173
searching for quality CER research in SSA
, 164
Corporate governance-related disclosure
, 90–91
Corporate social disclosures
, 75
Corporate Social Responsibility (CSR)
, 138
reporting
, 164–165, 169
Country-level institutional factors
, 136–137
COVID-19 pandemic
, 68
Criminal Code Act (1995)
, 70, 81–82
Cronbach Alpha coefficients
, 114–115
Customer (profitability) analysis (CPA)
, 109
Customer information
, 108–109
Customer Patronage
, 114
Debt bondage labour
, 82
Deceptive recruitment for labour or services
, 83
Degrees of freedom
, 119
Deliberate strategy formulation
, 108
Department/Organisation of Accounting Skills
Descriptive technique
, 14, 18
Determinants of modern slavery
, 78
Disclosure index
, 97
with nine principles and 49 sub-principles
, 96
relating to water using GRI-303
, 157
Dodd-Frank Act
, 76, 84–85, 93
Domestication of contingency theory
, 110
Due diligence and policy
, 85–86
Ecological dimension of CSR, 165–169
Ecological footprints (EFs), 169–170
Ecological information, 160
Economic development, 2
Economic growth, 107–108
Economic performance, 111–112, 114
Economic potential of BRICS, 13–14
Education arrangement for consumers and staff, 88
Effective participation of multiple stakeholders, 48
Efficacy of actions, 87–89
amount spent on training, non-compliance penalties and victim support, 89
education and training arrangement for consumers and staff, 88
effective tool for key performance indicators measurement, 88
independent and third-party regular review, 89
stakeholders’ engagement in modern slavery risk disclosure process, 89
Enforcement, 95
Entity, 85
Environmental, social and governance sustainability (ESG sustainability), 141
Environmental accounting (EA), 163–165
in public sector, 170–171
Environmental development, 2
‘Environmental disclosures’, 164–165
Environmental Management Accounting (EMA), 108
Environmental Protection Agency (EPA), 169
‘Environmental reporting’, 164–165
Environmental SDG, 137
Environmental sustainability, 19, 68
Agenda 2030 by United Nations, 2
contributions to special issue, 4–6
deepening environmental sustainability knowledge, 3–4
knowledge, 3–4
performance indicators, 140
Environmental-related financial information, 108
Equator Principles, 86
Exploratory factor analysis, 114–115
on sustainability accounting practice, 132
External communication, 91–92
collaboration, 92
easily accessible by stakeholders, 92
publication of modern slavery statement, 91
Externalities, 110
Factor analysis result for SAP, 132–133
confirmatory factor analysis, 133
exploratory factor analysis, 132
Federal Act, 82
Feedback loop analysis, 57–60
controlling community concerns loop, 59–60
increasing commercial concerns loop, 59
increasing community concerns loop, 60
polluting roads loop, 58–59
populating roads loop, 58
roads impacting environment loop, 58
traffic induction loop, 58
Financial quantitative disclosures, 146–148
Financial Times Research Rank (FT Research Rank), 164
Financial-firm premium board companies, 146, 148, 151
Firm
risks, 85
size, 124–125
Forced labour, 82
Forced marriage, 82
French Act, 89
French Corporate Duty of Vigilance Law, 83–84, 86–87
Global Reporting Initiative (GRI), 87, 108–109
Globalisation, 68
Google Scholar, 76–77, 162, 164
Government consultation, 60–61
Governments, 69
Greater Wellington Regional Council (GWRC), 51
Greenhouse gas (GHG)
disclosures, 164–165
emissions, 2, 161–162
GRI-303, 145
disclosure index relating to water using, 157
water disclosure quality using, 149–151
Grievance redress mechanism, 87
Group model building, 51, 55
Hexagons, 55–56
High-Level Political Forum on Sustainable Development (HLPF), 36–37
Holistic approach, 47
Human rights, 68–69
violations, 75
workplace, 75–76
ILO Forced Labour Convention, 97
Impression management, 17–18
Increasing commercial concerns loop, 59–60
Independent expert consultation, 87
Indicator measure, 136
Inductive strategy, 78
Industrialisation, 107–108
strategies, 112
technology in advancing, 112
Industry-specific risks, 84
Informit, 76–77
Innovative management accounting techniques, 124–125
Institutional isomorphism, 75
Institutional theory, 72–76
coercive isomorphism of, 75–76
Integrated Performance Measurement, 108
Intensity of Competition and Structure of Ownership and Control, 113–114
Intensity of Market Competition, 113–114
Intergovernmental Panel on Climate Change (IPCC), 161
Internal consistency, 114–115
Internalities, 110
International Labour Organization (ILO), 68–69, 75–76
International Modern Slavery Act, 76
International organisations and influence on CER, 171
Interpretive approach, 18
Interpretivism, 14
Isomorphism, 75–76
Iterative framework, 15–16
Iterative strategy, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling), 114–115
Key performance indicators measurement, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Ecological dimension of CSR
, 165–169
Ecological footprints (EFs)
, 169–170
Ecological information
, 160
Economic development
, 2
Economic growth
, 107–108
Economic performance
, 111–112, 114
Economic potential of BRICS
, 13–14
Education arrangement for consumers and staff
, 88
Effective participation of multiple stakeholders
, 48
Efficacy of actions
, 87–89
amount spent on training, non-compliance penalties and victim support
, 89
education and training arrangement for consumers and staff
, 88
effective tool for key performance indicators measurement
, 88
independent and third-party regular review
, 89
stakeholders’ engagement in modern slavery risk disclosure process
, 89
Enforcement
, 95
Entity
, 85
Environmental, social and governance sustainability (ESG sustainability)
, 141
Environmental accounting (EA)
, 163–165
in public sector
, 170–171
Environmental development
, 2
‘Environmental disclosures’
, 164–165
Environmental Management Accounting (EMA)
, 108
Environmental Protection Agency (EPA)
, 169
‘Environmental reporting’
, 164–165
Environmental SDG
, 137
Environmental sustainability
, 19, 68
Agenda 2030 by United Nations
, 2
contributions to special issue
, 4–6
deepening environmental sustainability knowledge
, 3–4
knowledge
, 3–4
performance indicators
, 140
Environmental-related financial information
, 108
Equator Principles
, 86
Exploratory factor analysis
, 114–115
on sustainability accounting practice
, 132
External communication
, 91–92
collaboration
, 92
easily accessible by stakeholders
, 92
publication of modern slavery statement
, 91
Externalities
, 110
Factor analysis result for SAP
, 132–133
confirmatory factor analysis
, 133
exploratory factor analysis
, 132
Federal Act
, 82
Feedback loop analysis
, 57–60
controlling community concerns loop
, 59–60
increasing commercial concerns loop
, 59
increasing community concerns loop
, 60
polluting roads loop
, 58–59
populating roads loop
, 58
roads impacting environment loop
, 58
traffic induction loop
, 58
Financial quantitative disclosures
, 146–148
Financial Times Research Rank (FT Research Rank)
, 164
Financial-firm premium board companies
, 146, 148, 151
Firm
risks
, 85
size
, 124–125
Forced labour
, 82
Forced marriage
, 82
French Act
, 89
French Corporate Duty of Vigilance Law
, 83–84, 86–87
Global Reporting Initiative (GRI), 87, 108–109
Globalisation, 68
Google Scholar, 76–77, 162, 164
Government consultation, 60–61
Governments, 69
Greater Wellington Regional Council (GWRC), 51
Greenhouse gas (GHG)
disclosures, 164–165
emissions, 2, 161–162
GRI-303, 145
disclosure index relating to water using, 157
water disclosure quality using, 149–151
Grievance redress mechanism, 87
Group model building, 51, 55
Hexagons, 55–56
High-Level Political Forum on Sustainable Development (HLPF), 36–37
Holistic approach, 47
Human rights, 68–69
violations, 75
workplace, 75–76
ILO Forced Labour Convention, 97
Impression management, 17–18
Increasing commercial concerns loop, 59–60
Independent expert consultation, 87
Indicator measure, 136
Inductive strategy, 78
Industrialisation, 107–108
strategies, 112
technology in advancing, 112
Industry-specific risks, 84
Informit, 76–77
Innovative management accounting techniques, 124–125
Institutional isomorphism, 75
Institutional theory, 72–76
coercive isomorphism of, 75–76
Integrated Performance Measurement, 108
Intensity of Competition and Structure of Ownership and Control, 113–114
Intensity of Market Competition, 113–114
Intergovernmental Panel on Climate Change (IPCC), 161
Internal consistency, 114–115
Internalities, 110
International Labour Organization (ILO), 68–69, 75–76
International Modern Slavery Act, 76
International organisations and influence on CER, 171
Interpretive approach, 18
Interpretivism, 14
Isomorphism, 75–76
Iterative framework, 15–16
Iterative strategy, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling), 114–115
Key performance indicators measurement, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Global Reporting Initiative (GRI)
, 87, 108–109
Globalisation
, 68
Google Scholar
, 76–77, 162, 164
Government consultation
, 60–61
Governments
, 69
Greater Wellington Regional Council (GWRC)
, 51
Greenhouse gas (GHG)
disclosures
, 164–165
emissions
, 2, 161–162
GRI-303
, 145
disclosure index relating to water using
, 157
water disclosure quality using
, 149–151
Grievance redress mechanism
, 87
Group model building
, 51, 55
Hexagons
, 55–56
High-Level Political Forum on Sustainable Development (HLPF)
, 36–37
Holistic approach
, 47
Human rights
, 68–69
violations
, 75
workplace
, 75–76
ILO Forced Labour Convention, 97
Impression management, 17–18
Increasing commercial concerns loop, 59–60
Independent expert consultation, 87
Indicator measure, 136
Inductive strategy, 78
Industrialisation, 107–108
strategies, 112
technology in advancing, 112
Industry-specific risks, 84
Informit, 76–77
Innovative management accounting techniques, 124–125
Institutional isomorphism, 75
Institutional theory, 72–76
coercive isomorphism of, 75–76
Integrated Performance Measurement, 108
Intensity of Competition and Structure of Ownership and Control, 113–114
Intensity of Market Competition, 113–114
Intergovernmental Panel on Climate Change (IPCC), 161
Internal consistency, 114–115
Internalities, 110
International Labour Organization (ILO), 68–69, 75–76
International Modern Slavery Act, 76
International organisations and influence on CER, 171
Interpretive approach, 18
Interpretivism, 14
Isomorphism, 75–76
Iterative framework, 15–16
Iterative strategy, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling), 114–115
Key performance indicators measurement, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
ILO Forced Labour Convention
, 97
Impression management
, 17–18
Increasing commercial concerns loop
, 59–60
Independent expert consultation
, 87
Indicator measure
, 136
Inductive strategy
, 78
Industrialisation
, 107–108
strategies
, 112
technology in advancing
, 112
Industry-specific risks
, 84
Informit
, 76–77
Innovative management accounting techniques
, 124–125
Institutional isomorphism
, 75
Institutional theory
, 72–76
coercive isomorphism of
, 75–76
Integrated Performance Measurement
, 108
Intensity of Competition and Structure of Ownership and Control
, 113–114
Intensity of Market Competition
, 113–114
Intergovernmental Panel on Climate Change (IPCC)
, 161
Internal consistency
, 114–115
Internalities
, 110
International Labour Organization (ILO)
, 68–69, 75–76
International Modern Slavery Act
, 76
International organisations and influence on CER
, 171
Interpretive approach
, 18
Interpretivism
, 14
Isomorphism
, 75–76
Iterative framework
, 15–16
Iterative strategy
, 78
Kaiser-Meyer-Olkin measure of sampling (KMO measure of sampling)
, 114–115
Key performance indicators measurement
, 88
Land destruction, 61
Legislation, 71–72
Legitimacy theory, 138–140
voluntary sustainability disclosure and, 139–140
Leverages, 60
Life Cycle Costing, Customer Accounting, 108
Management accounting practices, 110
Mann-Whitney test, 116
Manufacturing companies
economic performance of, 112
implementing SATs, 108
in Nigeria, 107–108
performance of, 107–108
SAP implementation in, 121, 125–126
Market orientation, 108, 113–114, 123–124
Market Share, 114
Maximum likelihood estimation method, 114–116
Media, 69
Mental models, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries), 12–13
environmental SDG implementation progress in, 32, 34, 38
outcome of environmental SDG implementation in, 26–27, 31–32
Middle East and North Africa (MENA), 173
Modern Slavery Act, 69–72, 76–77
Modern Slavery Bill, 71–72
Modern slavery practices, 75
Modern slavery risk disclosures, 68
assess and address risks, 86–87
categorisation, 79–80
data set, 76–77
determinants of modern slavery, 78
disclosure index with nine principles and 49 sub-principles, 96
efficacy of actions, 87–89
external communication, 91–92
prior human rights disclosure research, 73–74
institutional theory, 72–76
legislation, 71–72
modern slavery risk monitoring and detection policy, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy, 85–86
nature and extent of problem with modern slavery practices, 70–71
non-compliance and enforcement, 95
oversight, 89–91
recognising modern slavery practices, 81–83
regulation and frameworks for, 69–70
prior research, 72
research method, 76–78
risk identification, 83–85
suppliers’ assessment and code of conduct for ensuring transparency, 92–95
Multi-dimensional approach, 3
Multi-stakeholder network, 48
Multi-stakeholder participation literature for Agenda 2030, 48–51
New Zealand Transport Infrastructure Project, 50–51
Multi-stakeholder partnerships, 12–13
Multi-stakeholders mechanism, 4–5
Multiple stakeholder conflicts, 47
Multistakeholder participatory approach, 2
Multistakeholder processes (MSPs), 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Land destruction
, 61
Legislation
, 71–72
Legitimacy theory
, 138–140
voluntary sustainability disclosure and
, 139–140
Leverages
, 60
Life Cycle Costing, Customer Accounting
, 108
Management accounting practices
, 110
Mann-Whitney test
, 116
Manufacturing companies
economic performance of
, 112
implementing SATs
, 108
in Nigeria
, 107–108
performance of
, 107–108
SAP implementation in
, 121, 125–126
Market orientation
, 108, 113–114, 123–124
Market Share
, 114
Maximum likelihood estimation method
, 114–116
Media
, 69
Mental models
, 46–47
Mexico, Indonesia, Nigeria, Turkey (MINT countries)
, 12–13
environmental SDG implementation progress in
, 32, 34, 38
outcome of environmental SDG implementation in
, 26–27, 31–32
Middle East and North Africa (MENA)
, 173
Modern Slavery Act
, 69–72, 76–77
Modern Slavery Bill
, 71–72
Modern slavery practices
, 75
Modern slavery risk disclosures
, 68
assess and address risks
, 86–87
categorisation
, 79–80
data set
, 76–77
determinants of modern slavery
, 78
disclosure index with nine principles and 49 sub-principles
, 96
efficacy of actions
, 87–89
external communication
, 91–92
prior human rights disclosure research
, 73–74
institutional theory
, 72–76
legislation
, 71–72
modern slavery risk monitoring and detection policy
, 86
modern slavery risk prevention action (vigilance) plan, due diligence and policy
, 85–86
nature and extent of problem with modern slavery practices
, 70–71
non-compliance and enforcement
, 95
oversight
, 89–91
recognising modern slavery practices
, 81–83
regulation and frameworks for
, 69–70
prior research
, 72
research method
, 76–78
risk identification
, 83–85
suppliers’ assessment and code of conduct for ensuring transparency
, 92–95
Multi-dimensional approach
, 3
Multi-stakeholder network
, 48
Multi-stakeholder participation literature for Agenda 2030
, 48–51
New Zealand Transport Infrastructure Project
, 50–51
Multi-stakeholder partnerships
, 12–13
Multi-stakeholders mechanism
, 4–5
Multiple stakeholder conflicts
, 47
Multistakeholder participatory approach
, 2
Multistakeholder processes (MSPs)
, 49
Negative feedback loops, 59
New Zealand Transport Agency (NZTA), 46–47, 51
New Zealand Transport Infrastructure Project, 50–51
Nigeria
contextual background about Nigeria and SDGs, 142–143
environmental reporting in, 109–110
industrialisation in, 112
SDGs achievement by, 137
sustainability practice in, 107
water important in, 136
Nigerian manufacturing sector, 107–108
Nigerian Stock Exchange (NSE), 113, 137
Non-compliance and enforcement, 95
consequences, 95
Non-financial disclosure in social accounting, 75
Non-government organisations, 69
Non-response bias, 115
NSW Act, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs), 142–143
One-fit-all approach, 110
Organisation for Economic Co-operation and Development (OECD), 68–69
Organisation risks, 85
Organisational façade, 142
Organisational size, 113–114
Organised hypocrisy, 142
Oversight, 89–91
approval and signatories, 90
board of directors and senior management commitment, 90–91
specific committee formation to oversee modern slavery risk reporting, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Negative feedback loops
, 59
New Zealand Transport Agency (NZTA)
, 46–47, 51
New Zealand Transport Infrastructure Project
, 50–51
Nigeria
contextual background about Nigeria and SDGs
, 142–143
environmental reporting in
, 109–110
industrialisation in
, 112
SDGs achievement by
, 137
sustainability practice in
, 107
water important in
, 136
Nigerian manufacturing sector
, 107–108
Nigerian Stock Exchange (NSE)
, 113, 137
Non-compliance and enforcement
, 95
consequences
, 95
Non-financial disclosure in social accounting
, 75
Non-government organisations
, 69
Non-response bias
, 115
NSW Act
, 82, 84, 89, 91–93
Office of Senior Special Adviser to President on SDGs (OSSAP-SDGs)
, 142–143
One-fit-all approach
, 110
Organisation for Economic Co-operation and Development (OECD)
, 68–69
Organisation risks
, 85
Organisational façade
, 142
Organisational size
, 113–114
Organised hypocrisy
, 142
Oversight
, 89–91
approval and signatories
, 90
board of directors and senior management commitment
, 90–91
specific committee formation to oversee modern slavery risk reporting
, 90
Partnership in SDG, 12–13
Perceived Environmental Uncertainty (PEU), 113–114
Polluting roads loop, 58–59
Populating roads loop, 58
Positive feedback loops, 58
Poverty, 68
Premium board companies, 137, 143
and reports, 144
SDG-6 achievement by, 143–144
voluntarily disclose contributions on SDG-6, 147
Price-fixation, 108–109
Pricing strategy, 108–109
Principal component analysis, 115
Prioritisation of risks, 87
Private organisations, 68–69
Private Sector Advisory Group (PSAG), 143
Problem structuring methods, 52–60
BOT graphs, 53
causal loop model, 57
clusters, 56
feedback loop analysis, 57–60
group model building, 55
hexagons, 55–56
stakeholder analysis, 53–55
variables, 56–57
Product and service risks, 84
Product responsibility, 108–109
Profitability, 114
ProQuest, 76–77
ProShares, 144
Public organisations, 68–69
Public sector, environmental accountability in, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures, 146
Qualitative method, 18
Qualitative research design, 137–138, 143–144
Quality CER research in SSA, 164
approach taken to search and review literature, 164–165
Quality Costing, 108
Quality of disclosures examining toSDG-6 achievement, 148–151
Quality of Information Technology (QIT), 113–114
Quality of sustainability disclosures, 142
Quantitative disclosures, 146
Quantitative method, 18
Quantitative research design, 113
Quasi-independent participatory initiatives, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Partnership in SDG
, 12–13
Perceived Environmental Uncertainty (PEU)
, 113–114
Polluting roads loop
, 58–59
Populating roads loop
, 58
Positive feedback loops
, 58
Poverty
, 68
Premium board companies
, 137, 143
and reports
, 144
SDG-6 achievement by
, 143–144
voluntarily disclose contributions on SDG-6
, 147
Price-fixation
, 108–109
Pricing strategy
, 108–109
Principal component analysis
, 115
Prioritisation of risks
, 87
Private organisations
, 68–69
Private Sector Advisory Group (PSAG)
, 143
Problem structuring methods
, 52–60
BOT graphs
, 53
causal loop model
, 57
clusters
, 56
feedback loop analysis
, 57–60
group model building
, 55
hexagons
, 55–56
stakeholder analysis
, 53–55
variables
, 56–57
Product and service risks
, 84
Product responsibility
, 108–109
Profitability
, 114
ProQuest
, 76–77
ProShares
, 144
Public organisations
, 68–69
Public sector, environmental accountability in
, 170–171
‘Pull factors’. See Internalities
‘Push factors’. See Externalities
Qualitative disclosures
, 146
Qualitative method
, 18
Qualitative research design
, 137–138, 143–144
Quality CER research in SSA
, 164
approach taken to search and review literature
, 164–165
Quality Costing
, 108
Quality of disclosures examining toSDG-6 achievement
, 148–151
Quality of Information Technology (QIT)
, 113–114
Quality of sustainability disclosures
, 142
Quantitative disclosures
, 146
Quantitative method
, 18
Quantitative research design
, 113
Quasi-independent participatory initiatives
, 48–49
Regional risks, 84–85
Regulators, 69
Reliability, 114–115
assessment, 132
Resource-use efficiency, 111–112
Response rate, 116–117
‘Responsibility reporting’, 164–165
Return on Total Assets (ROA), 114
Risk
address, 86–87
assessment, 86
entity, firm or organisation risks, 85
grievance redress mechanism, 87
identification, 83–85
independent expert consultation, 87
modern slavery risk monitoring and detection policy, 86
prioritisation of, 87
product and service risks, 84
regional risks, 84–85
sector-and industry-specific risks, 84
Roads impacting environment loop, 58
Root Mean Squared Error of Approximation (RMSEA), 119
Scenario analysis, 15–16
Science-based target (SBTi), 175
Scopus, 76–77
Sector-specific risks, 84
SedEx (social audit firm), 70
Servitude, 81–82
Shareholders, 69
value creation, 114
Slavery, 81
Small and medium enterprises (SMEs), 175
Social development, 2
Staff, education and training arrangement for, 88
Stakeholder(s), 69, 138–139
analysis, 48, 53, 55
conflict, 46–47, 61
dynamics, 48
easily accessible by, 92
engagement, 48
engagement in modern slavery risk disclosure process, 89
networking, 48
participation, 47
salience, 48
theory, 48
Standardised Root Mean Squared Residual (SRMR), 119
Strategic interventions, 60–61
development, 60–61
leverages, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM), 116
Structure of accounting, 113–114
Structure of Ownership and Control, 113–114
Sub-Saharan African (SSA), 160
CER research among, 162
general trends in CER-related research in, 165–169
searching for quality CER research in, 164
Suppliers’ assessment and code of conduct for ensuring transparency, 92–95
certification and verification of supply chain, 94
collaboration and support, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
suppliers code of conduct, 92–93
transparency of supply chain due diligence, 94–95
Supply chain
certification and verification of, 94
mapping and disclosing supply chain trail, 93–94
modern slavery audit to supply chain for due diligence, 93
modern slavery in, 72
transparency of supply chain due diligence, 94–95
Supply Chains Act, 84
Sustainability, 2
practice in Nigeria, 107
report, 136
reporting, 164–165
Sustainability accounting, 106–107
Sustainability accounting practice (SAP), 106–109, 113
actualising SDGs through sustainability accounting, 111–112
contingency factors affecting, 113–114
factor analysis result for, 132–133
factors affecting, 109–110
factors affecting, 121–122
impact on sustainable economic performance, 121
implementation level of, 123–126
implementation level of, 117–119
structural equation analysis result on factors affecting, 120
Sustainability accounting techniques (SATs), 106–107
Sustainability Development Solution Network (SDSN), 18
Sustainable development (SD), 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA), 106
Sustainable Development Goals (SDGs), 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting, 111–112
in BRICS and MINT countries, 4
contextual background about Nigeria and, 142–143
disclosure, 140–142
disclosure index relating to water using GRI-303, 157
disclosure of contribution towards SDG-6 achievement on water, 146–148
environmental SDG implementation progress, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement, 148–151
findings, 146, 148, 151–152
Global Partnership for Sustainable Development, 12–13
legitimacy theory, 138–140
as legitimising strategy, 137
literature review and theoretical framing, 15–17
methods and sources of data, 18–19
multi-dimensional approach to SDGs implementation, 3
outcome of environmental SDG implementation in BRICS, 19, 21, 25–26
outcome of environmental SDG implementation in MINT, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6, 147
prospects, problems and update on implementation progress, 15–17
research design, 143–145
results, 19–26
SDG 11, 49
SDG 12, 19–20
SDG 12. 11, 106
SDG 12. 2, 112
SDG 12. 6, 136
SDG 12. 9, 106
SDG 13, 14–15, 19–20, 26
SDG 14, 19, 26
SDG 15, 19, 26
SDG 17, 12–15, 49
SDG 6, 4, 16–17, 19, 136–137
SDG 7, 4, 16–17, 19–20, 49
SDG 8, 4–5
SDG 8. 1, 107–108
SDG 8. 11, 106
SDG 8. 5, 107–108
SDG 8. 8, 107–108
SDG 9. 1, 107–108
SDG 9. 2, 107–108
SDG 9. 3, 106
SDG 9. 5, 106
SDG 9. 6, 106–108
SDG 9. 7, 106, 112
SDGs 12, 4, 46
SDGs 13, 4
SDGs 15, 4
in sustainability reporting, 136–137
theoretical framing, 17–18
UNSDG 8, 68
water disclosure quality using GRI-303, 149–151
Sustainable Development Reports (SDRs), 14, 18
Sustainable economic performance, 107–108
result from trend analysis of relationship between SAP and, 121–122
impact of sustainability accounting practice on, 121
Sustainable management of water, 136
System of Environmental-Economic Accounting (SEEA), 170
Systematic assessment of risk, 86
Systems model, 55
Systems thinking approach, 47
methodological framework, 51–60
multi-stakeholder participation literature for Agenda 2030, 48–51
problem structuring, 52–60
strategic interventions, 60–61
strategic interventions, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Regional risks
, 84–85
Regulators
, 69
Reliability
, 114–115
assessment
, 132
Resource-use efficiency
, 111–112
Response rate
, 116–117
‘Responsibility reporting’
, 164–165
Return on Total Assets (ROA)
, 114
Risk
address
, 86–87
assessment
, 86
entity, firm or organisation risks
, 85
grievance redress mechanism
, 87
identification
, 83–85
independent expert consultation
, 87
modern slavery risk monitoring and detection policy
, 86
prioritisation of
, 87
product and service risks
, 84
regional risks
, 84–85
sector-and industry-specific risks
, 84
Roads impacting environment loop
, 58
Root Mean Squared Error of Approximation (RMSEA)
, 119
Scenario analysis
, 15–16
Science-based target (SBTi)
, 175
Scopus
, 76–77
Sector-specific risks
, 84
SedEx (social audit firm)
, 70
Servitude
, 81–82
Shareholders
, 69
value creation
, 114
Slavery
, 81
Small and medium enterprises (SMEs)
, 175
Social development
, 2
Staff, education and training arrangement for
, 88
Stakeholder(s)
, 69, 138–139
analysis
, 48, 53, 55
conflict
, 46–47, 61
dynamics
, 48
easily accessible by
, 92
engagement
, 48
engagement in modern slavery risk disclosure process
, 89
networking
, 48
participation
, 47
salience
, 48
theory
, 48
Standardised Root Mean Squared Residual (SRMR)
, 119
Strategic interventions
, 60–61
development
, 60–61
leverages
, 60
Strategic Management: A Stakeholder Approach
, 48
Structural equation modelling (SEM)
, 116
Structure of accounting
, 113–114
Structure of Ownership and Control
, 113–114
Sub-Saharan African (SSA)
, 160
CER research among
, 162
general trends in CER-related research in
, 165–169
searching for quality CER research in
, 164
Suppliers’ assessment and code of conduct for ensuring transparency
, 92–95
certification and verification of supply chain
, 94
collaboration and support
, 94
mapping and disclosing supply chain trail
, 93–94
modern slavery audit to supply chain for due diligence
, 93
suppliers code of conduct
, 92–93
transparency of supply chain due diligence
, 94–95
Supply chain
certification and verification of
, 94
mapping and disclosing supply chain trail
, 93–94
modern slavery audit to supply chain for due diligence
, 93
modern slavery in
, 72
transparency of supply chain due diligence
, 94–95
Supply Chains Act
, 84
Sustainability
, 2
practice in Nigeria
, 107
report
, 136
reporting
, 164–165
Sustainability accounting
, 106–107
Sustainability accounting practice (SAP)
, 106–109, 113
actualising SDGs through sustainability accounting
, 111–112
contingency factors affecting
, 113–114
factor analysis result for
, 132–133
factors affecting
, 109–110
factors affecting
, 121–122
impact on sustainable economic performance
, 121
implementation level of
, 123–126
implementation level of
, 117–119
structural equation analysis result on factors affecting
, 120
Sustainability accounting techniques (SATs)
, 106–107
Sustainability Development Solution Network (SDSN)
, 18
Sustainable development (SD)
, 2, 12, 106, 136, 164–165
Sustainable development agenda (SDA)
, 106
Sustainable Development Goals (SDGs)
, 2, 12, 46, 68, 106, 136, 160–161
actualising SDGs through sustainability accounting
, 111–112
in BRICS and MINT countries
, 4
contextual background about Nigeria and
, 142–143
disclosure
, 140–142
disclosure index relating to water using GRI-303
, 157
disclosure of contribution towards SDG-6 achievement on water
, 146–148
environmental SDG implementation progress
, 3, 32, 34, 38
examining quality of disclosures of contribution towards SDG-6 achievement
, 148–151
findings
, 146, 148, 151–152
Global Partnership for Sustainable Development
, 12–13
legitimacy theory
, 138–140
as legitimising strategy
, 137
literature review and theoretical framing
, 15–17
methods and sources of data
, 18–19
multi-dimensional approach to SDGs implementation
, 3
outcome of environmental SDG implementation in BRICS
, 19, 21, 25–26
outcome of environmental SDG implementation in MINT
, 26–27, 31–32
premium board companies voluntarily disclose contributions on SDG-6
, 147
prospects, problems and update on implementation progress
, 15–17
research design
, 143–145
results
, 19–26
SDG 11
, 49
SDG 12
, 19–20
SDG 12. 11
, 106
SDG 12. 2
, 112
SDG 12. 6
, 136
SDG 12. 9
, 106
SDG 13
, 14–15, 19–20, 26
SDG 14
, 19, 26
SDG 15
, 19, 26
SDG 17
, 12–15, 49
SDG 6
, 4, 16–17, 19, 136–137
SDG 7
, 4, 16–17, 19–20, 49
SDG 8
, 4–5
SDG 8. 1
, 107–108
SDG 8. 11
, 106
SDG 8. 5
, 107–108
SDG 8. 8
, 107–108
SDG 9. 1
, 107–108
SDG 9. 2
, 107–108
SDG 9. 3
, 106
SDG 9. 5
, 106
SDG 9. 6
, 106–108
SDG 9. 7
, 106, 112
SDGs 12
, 4, 46
SDGs 13
, 4
SDGs 15
, 4
in sustainability reporting
, 136–137
theoretical framing
, 17–18
UNSDG 8
, 68
water disclosure quality using GRI-303
, 149–151
Sustainable Development Reports (SDRs)
, 14, 18
Sustainable economic performance
, 107–108
result from trend analysis of relationship between SAP and
, 121–122
impact of sustainability accounting practice on
, 121
Sustainable management of water
, 136
System of Environmental-Economic Accounting (SEEA)
, 170
Systematic assessment of risk
, 86
Systems model
, 55
Systems thinking approach
, 47
methodological framework
, 51–60
multi-stakeholder participation literature for Agenda 2030
, 48–51
problem structuring
, 52–60
strategic interventions
, 60–61
strategic interventions
, 47
t-test, 115
Technological innovations, 107–108
Technology in advancing industrialisation, 112
Tobin’s Q, 114
Total Weighted Score (TWS), 19
Traffic congestion, 59–60
Traffic induction loop, 58
Trafficking, 81
Training arrangement for consumers and staff, 88
Transmission Gully motorway (TG motorway), 4–5, 46–47, 50
Transparency of supply chain due diligence, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI), 119
United Nations (UN), 68, 106
UN Global Compact, 82
United Nations Agenda 2030, 2
United Nations Global Compact Local Network (UNGC), 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
t-test
, 115
Technological innovations
, 107–108
Technology in advancing industrialisation
, 112
Tobin’s Q
, 114
Total Weighted Score (TWS)
, 19
Traffic congestion
, 59–60
Traffic induction loop
, 58
Trafficking
, 81
Training arrangement for consumers and staff
, 88
Transmission Gully motorway (TG motorway)
, 4–5, 46–47, 50
Transparency of supply chain due diligence
, 94–95
‘Triple line accounting’. See Sustainability accounting
Tucker-Lewis Index (TLI)
, 119
United Nations (UN)
, 68, 106
UN Global Compact
, 82
United Nations Agenda 2030
, 2
United Nations Global Compact Local Network (UNGC)
, 173
Validity, 114–115
Variables, 56–57
Variables measurement, 113, 116, 132
common method bias, 115
contingency factors affecting sustainability accounting practice, 113–114
economic performance, 114
methods of data analysis, 116
non-response bias, 115
sustainability accounting practice, 113
validity and reliability, 114–115
Verification of supply chain, 94
Volta River Authority, 171
Voluntary disclosure theory, 140
Voluntary National Reviews (VNRs), 17–18
Voluntary National Reviews, 14
Voluntary non-financial quantitative disclosures, 146
Voluntary sustainability disclosure, 139–140
Water, 136
disclosure quality using GRI-303, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water, 150–151
water and sanitation needs in, 136
Validity
, 114–115
Variables
, 56–57
Variables measurement
, 113, 116, 132
common method bias
, 115
contingency factors affecting sustainability accounting practice
, 113–114
economic performance
, 114
methods of data analysis
, 116
non-response bias
, 115
sustainability accounting practice
, 113
validity and reliability
, 114–115
Verification of supply chain
, 94
Volta River Authority
, 171
Voluntary disclosure theory
, 140
Voluntary National Reviews (VNRs)
, 17–18
Voluntary National Reviews
, 14
Voluntary non-financial quantitative disclosures
, 146
Voluntary sustainability disclosure
, 139–140
Water
, 136
disclosure quality using GRI-303
, 149–151
interrogating motivation behind voluntary disclosures to SDG-6 water
, 150–151
water and sanitation needs in
, 136
- Prelims
- Environmental Sustainability and the Progress towards Agenda 2030
- Sustainable Development Goals (SDGS): Assessment of Implementation Progress in BRICS and MINT
- Multi-Stakeholder Participation for Achieving Sustainable Development Goals: A Systems Thinking Approach
- Modern Slavery Risk Disclosures in Business Operations and Supply Chains
- Actualising Agenda 2030 through Sustainability Accounting: Evidence from the Nigerian Manufacturing Sector
- Examining Disclosure of Contribution towards SDG-6 and Its Motivation among Nigeria's Premium Board Companies
- Corporate Environmental Reporting in Sub-Saharan Africa: A Literature Review and Suggestions for Further Research
- Index