The climate change‐related disclosures and accountability practices of NGOs: Evidence from Australia
研究了澳大利亚30个非政府组织在2008-2013年间年度报告中对气候变化承诺和绩效的披露情况，发现披露率整体较低但呈上升趋势，新行为准则的实施可能是推动因素。
Abstract This paper focusses on non‐governmental organisations’ (NGOs) broader social accountability, investigating their public disclosures on climate change commitment and performance. Using a synthesised disclosure index, we analyse the annual reports of 30 NGOs, all signatories to the Australian Council for International Development's Code of Conduct. Overall disclosure rates from 2008 to 2013 were higher for commitment than performance, but were very low overall. However, the number of NGOs disclosing information rose markedly over the period. Although it is not directly possible to attribute the change in disclosure levels to the implementation of the Code, the enactment of the new Code could be one of the motivating factors for NGOs’ disclosure practices and their demonstrations of greater social accountability.