Journal articles on the topic 'Environmental accountability'

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1

Lehman, Glen. "Environmental accountability: Australia's experience." Social and Environmental Accountability Journal 14, no. 1 (April 1994): 11–12. http://dx.doi.org/10.1080/0969160x.1994.9651488.

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Bouma, J. J., and D. Huisingh. "Business and environmental accountability." Journal of Cleaner Production 2, no. 2 (January 1994): 124. http://dx.doi.org/10.1016/0959-6526(94)90014-0.

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Melamed, Ann. "Environmental Accountability in Perioperative Settings." AORN Journal 77, no. 6 (June 2003): 1157–68. http://dx.doi.org/10.1016/s0001-2092(06)60978-2.

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Buhr, Nola. "SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY JOURNAL." Social and Environmental Accountability Journal 31, no. 1 (April 2011): 109. http://dx.doi.org/10.1080/0969160x.2011.556438.

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Bebbington, Jan. "SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY JOURNAL." Social and Environmental Accountability Journal 31, no. 1 (April 2011): 111. http://dx.doi.org/10.1080/0969160x.2011.556440.

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Parker, Lee D. "Social and environmental accountability research." Accounting, Auditing & Accountability Journal 18, no. 6 (December 2005): 842–60. http://dx.doi.org/10.1108/09513570510627739.

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7

Walton, Julia, Tony Alabaster, and Kathryn Jones. "Environmental Accountability: Who's Kidding Whom?" Environmental Management 26, no. 5 (November 2000): 515–26. http://dx.doi.org/10.1007/s002670010109.

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8

O'Riordan, Timothy. "Electricity privatization and environmental accountability." Energy Policy 17, no. 2 (April 1989): 141–48. http://dx.doi.org/10.1016/0301-4215(89)90095-5.

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Milne, Christopher D. A. "Environmental accountability: New Zealand's experience." Social and Environmental Accountability Journal 13, no. 2 (September 1993): 9–11. http://dx.doi.org/10.1080/0969160x.1993.9665792.

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10

Sofronova, Ekaterina, Cameron Holley, and Vijaya Nagarajan. "Environmental Non-Governmental Organizations and Russian Environmental Governance: Accountability, Participation and Collaboration." Transnational Environmental Law 3, no. 2 (May 19, 2014): 341–71. http://dx.doi.org/10.1017/s2047102514000090.

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AbstractThis article examines the role of environmental non-governmental organizations (ENGOs) in Russia and the impact of tightening governmental accountability measures. Drawing on 18 interviews conducted in 2012–13 with Russian and international ENGOs, the article examines three key governance issues, namely: the collaborative relationship between the state and ENGOs, the impact of accountability measures on ENGO activities, and the relationships between ENGOs themselves. The findings reveal that ENGOs maintain a legitimate and effective role within Russian environmental governance. However, their legitimacy and success is significantly limited and threatened by increasing accountability measures and state actions. The article accordingly identifies a number of recommendations for increasing the likelihood of successful ENGO action in Russian environmental governance, including improving ENGO collaboration with the state and resolving tensions between participation and accountability.
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Wong, Christina W. Y., Chee Yew Wong, Sakun Boon-itt, and Ailie K. Y. Tang. "Strategies for Building Environmental Transparency and Accountability." Sustainability 13, no. 16 (August 14, 2021): 9116. http://dx.doi.org/10.3390/su13169116.

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How do nature-inspired enterprises be accountable to the natural environment formed? Natural environment is one of the basic elements of the business. Firms should be sensitive to environment, so they should develop environmental transparency and accountability. This paper develops a framework to understand how environmental transparency and stakeholder governance create environmental accountability, following an “action cycle” informed by four accountability criteria—identifiability, awareness of monitoring, expectations of evaluation, and social pressure. The paper analyzes the environmental transparency practices of 50 companies listed in the annual Best Global Green Brands report, the Global RepTrak 100, and The Climate A-List of the CDP (formerly the Carbon Disclosure Project). The results show that exemplar firms improve the “what”, “how”, and “how much” factors in terms of environmental information to identify what will be disseminated to whom when the information follows the criteria of accountability, which allow stakeholders to effectively adopt a governance role. This paper provides a 2 × 2 matrix for firms and stakeholders to better understand how accountability leadership is driven by environmental transparency, stakeholder governance and accountability criteria. The practical implications of environmental transparency are highlighted, specifically in terms of strategies for building accountability to meet the growing expectations of transparency and accountability.
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Fleisher, Craig S., and Brian S. Ross. "A Developmental Pattern of Environmental Accountability." Proceedings of the International Association for Business and Society 7 (1996): 545–56. http://dx.doi.org/10.5840/iabsproc1996752.

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13

Lee, Maria. "Accountability for Environmental Standards after Brexit." Environmental Law Review 19, no. 2 (June 2017): 89–92. http://dx.doi.org/10.1177/1461452917713124.

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This Opinion emphasises the importance of paying attention to how government will be held to account for implementing environmental standards once the UK has left the EU. It focuses on three, relatively simple, accountability mechanisms that have been taken for granted during our membership of the EU: the big sticks of Commission-plus-Court of Justice enforcement mechanisms and fines, a more subtle architecture of transparency and political accountability, and a series of EU legal principles that render judicial review before domestic courts more effective.
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Nwete, B. "Corporate Accountability in International Environmental Law." Journal of World Energy Law & Business 2, no. 3 (August 28, 2009): 265–67. http://dx.doi.org/10.1093/jwelb/jwp020.

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15

Rajadurai, Sivanandi. "Environmental accountability for a sustainable Earth." Indian Journal of Science and Technology 4, no. 3 (March 20, 2011): 355–60. http://dx.doi.org/10.17485/ijst/2011/v4i3.38.

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16

Woolfrey, Joan. "Group Moral Agency as Environmental Accountability." Social Philosophy Today 24 (2008): 69–88. http://dx.doi.org/10.5840/socphiltoday2008247.

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Kramarz, Teresa, and Susan Park. "Introduction: The Politics of Environmental Accountability." Review of Policy Research 34, no. 1 (January 2017): 4–9. http://dx.doi.org/10.1111/ropr.12223.

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18

Staden, Chris van, Thomas Kern, Nicholas McGuigan, and Susan Wild. "Social and Environmental Accounting and Accountability." Accounting Forum 35, no. 3 (September 2011): 127–29. http://dx.doi.org/10.1016/j.accfor.2011.07.003.

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Burritt, Roger L. "Environmental performance accountability: planet, people, profits." Accounting, Auditing & Accountability Journal 25, no. 2 (February 10, 2012): 370–405. http://dx.doi.org/10.1108/09513571211198791.

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20

Jepson, Paul. "Governance and accountability of environmental NGOs." Environmental Science & Policy 8, no. 5 (October 2005): 515–24. http://dx.doi.org/10.1016/j.envsci.2005.06.006.

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21

Kramarz, Teresa, and Susan Park. "Accountability in Global Environmental Governance: A Meaningful Tool for Action?" Global Environmental Politics 16, no. 2 (May 2016): 1–21. http://dx.doi.org/10.1162/glep_a_00349.

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Global environmental governance (GEG) is characterized by fragmentation, duplication, dispersed authority, and weak regulations. The gap between the need for action and existing responses has led to demands for accountability. This has created a paradox: accountability mechanisms to improve GEG have proliferated while the environment deteriorates. We offer a two-tier explanation for this paradox. First, actors establishing GEG are not held to account for the design of their environmental interventions. Biases in public, private, voluntary, and hybrid institutions, which shape goals and determine what to account for and to whom, remain unexamined. Second, efforts to establish accountability focus on functional requirements like monitoring and compliance, leading accountability to be viewed as an end in itself. Thus, complying with accountability may not mitigate negative environmental impacts. The utility of accountability hinges on improving governance at both tiers. Turning the accountability lens to the goals of those designing environmental institutions can overcome the focus of justifying institutions over environmental problems.
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Balboa, Cristina M. "Accountability of Environmental Impact Bonds: The Future of Global Environmental Governance?" Global Environmental Politics 16, no. 2 (May 2016): 33–41. http://dx.doi.org/10.1162/glep_a_00352.

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As the latest iteration of leveraging private resources to protect and sustain our natural resources, the environmental impact bond (EIB) reflects the growing trend in sustainable development that makes financing available to projects based on the verifiable results of an intervention. These new instruments in global environmental governance are not actually bonds but pay-for-success contracts, in which the risk of success is shouldered by the investor, and financial savings, pegged to the intervention outcome, are prioritized. This examination of EIBs through the lens of accountability aims to elicit debate on some areas of concern and consideration for the design and implementation of outcome-based financing for global environmental governance, including the prioritizing of private over public accountabilities and potential perverse incentives these instruments create. As both public and private accountability goals are evident in EIB, this governance tool runs the risk of exacerbating the paradox of increased accountability but decreased environmental gains.
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23

Rezaee, Zabihollah, Joseph Z. Szendi, and Rajesh Aggarwal. "Corporate governance and accountability for environmental concerns." Managerial Auditing Journal 10, no. 8 (November 1995): 27–33. http://dx.doi.org/10.1108/02686909510093598.

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24

Young, Sokphea. "Protests, Regulations, and Environmental Accountability in Cambodia." Journal of Current Southeast Asian Affairs 38, no. 1 (April 2019): 33–54. http://dx.doi.org/10.1177/1868103419845515.

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In the realm of global environmental governance, accountability has been key to the debate concerning pervasive environmental deterioration. Among the factors underlying this deterioration, a perceived challenge is the lack of clear mechanisms for identifying to whom the actors in environmental governance in general, and in other sectors, for example, hydropower, agricultural land, mining, and infrastructure in particular, are accountable to for their actions. To investigate the challenge of this situation, this article explores the ways in which the protest movements of grass-roots communities and non-governmental organizations endeavour to hold government and foreign corporations accountable for the actions they have taken which have contributed to environmental degradation in Cambodia. Drawing on two case studies, this article argues that these protest movements have played an increasing role in requiring environmental accountability from both government and corporations.
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25

Burritt, Roger L. "Asia pacific centre for environmental accountability (APCEA)." Social and Environmental Accountability Journal 18, no. 1 (April 1998): 11–13. http://dx.doi.org/10.1080/0969160x.1998.9651572.

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26

Alawattage, Chandana, and Susith Fernando. "Postcoloniality in corporate social and environmental accountability." Accounting, Organizations and Society 60 (July 2017): 1–20. http://dx.doi.org/10.1016/j.aos.2017.07.002.

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Shafer, William E. "Social Paradigms and Attitudes Toward Environmental Accountability." Journal of Business Ethics 65, no. 2 (May 2006): 121–47. http://dx.doi.org/10.1007/s10551-005-4606-2.

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Alkali, Mohammed Yusuf. "Accountability and Environmental Sustainability: Nigerian Maritime Experience." Asian Journal of Economics and Empirical Research 3, no. 1 (March 1, 2016): 1–5. http://dx.doi.org/10.20448/journal.501/2016.3.1/501.1.1.5.

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29

Ambe-Uva, Terhemba. "Global environmental governance and the accountability trap." International Affairs 97, no. 3 (May 2021): 902–4. http://dx.doi.org/10.1093/ia/iiab043.

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Duthie, Elizabeth Ann. "Accountability." Journal of Patient Safety 14, no. 1 (March 2018): 3–8. http://dx.doi.org/10.1097/pts.0000000000000161.

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31

Mason, Michael. "The Governance of Transnational Environmental Harm: Addressing New Modes of Accountability/Responsibility." Global Environmental Politics 8, no. 3 (August 2008): 8–24. http://dx.doi.org/10.1162/glep.2008.8.3.8.

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Transboundary and global environmental harm present substantial challenges to state-centered (territorial) modalities of accountability and responsibility. The globalization of environmental degradation has triggered regulatory responses at various jurisdictional scales. These governance efforts, featuring various articulations of state and/or private authority, have struggled to address so-called “accountability deficits” in global environmental politics. Yet, it has also become clear that accountability and responsibility norms forged in domestic regulatory contexts cannot simply be transposed across borders. This special issue explores various conceptual perspectives on accountability and responsibility for transnational harm, and examines their application to different actor groups and environmental governance regimes. This introductory paper provides an overview of the major theoretical positions and examines some of the analytical challenges raised by the transnational (re)scaling of accountability and responsibility norms.
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32

Wu, Xiting, Qun CAO, Xiaoping Tan, and Liang Li. "The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China." Managerial Auditing Journal 35, no. 9 (November 30, 2020): 1213–41. http://dx.doi.org/10.1108/maj-08-2019-2378.

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Purpose This paper aims to examine the relationship between the audit of outgoing leading officials' natural resource accountability and environmental governance, as well as the internal mechanism of audit of outgoing leading officials' natural resource accountability that plays a role in national environmental governance. Design/methodology/approach Based on city-level panel data from 2012 to 2015, this paper adopts a difference-in-difference model to examine the role of government audit in national governance from an environmental perspective. Furthermore, using a mediating effect model, the study sheds light on the internal mechanism of audit of outgoing leading officials’ natural resource accountability that plays a role in national environmental governance. Findings This paper finds that: the implementation of the audit of outgoing leading officials’ natural resource accountability has significantly improved the water quality of the pilot area, but its effects on waste gas and smoke are not obvious; environmental supervision partly plays a mediating role in the improvement of regional environmental governance by the audit of outgoing leading officials’ natural resource accountability; the audit of outgoing leading officials’ natural resource accountability can complement the incentive mechanism of promotion. The older the local officials are, the more obvious the effect of the audit of outgoing leading officials’ natural resource accountability on the environmental quality of the pilot areas is. Originality/value This paper reveals the role of government audit from the perspective of environmental governance. It provides empirical evidence for policy regarding the audit of outgoing leading officials' natural resource accountability.
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Liang, Xuedong, Yong Yang, Qunxi Gong, Sipan Li, and Gengxuan Guo. "Research on the Relationship Between Self-improvement Values and Green Brand Identity." E3S Web of Conferences 261 (2021): 04016. http://dx.doi.org/10.1051/e3sconf/202126104016.

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In order to clarify the relationship between self-improvement values and green brand identity, we take the consumers’ self-improvement values as the antecedent variable, consider the self-monitoring as the moderating variable, regard consumers’ environmental self-accountability as the intermediary variable, and conduct an empirical analysis of the impact of consumers’ self-improvement values on green brand identity. The research found that:1) Self-improvement values positively affect consumers’ recognition of green brands;2) Self-improvement values positively affect consumers’ environmental self-accountability;3) Environmental self-accountability positively mediates the relationship between self-improvement values and green brand identity;4) Self-monitoring positively regulates the impact of consumer values on consumers’ environmental self-accountability and the mediating role of environmental self-accountability.
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Parker, Lee D., and Lai Hong Chung. "Structuring social and environmental management control and accountability." Accounting, Auditing & Accountability Journal 31, no. 3 (March 19, 2018): 993–1023. http://dx.doi.org/10.1108/aaaj-04-2016-2513.

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Purpose The purpose of this paper is to investigate the construction of social and environmental strategies and the related implementation of management control by a key organisation located in a pivotal Asian location in the global hospitality industry. In doing so, it sets out to elucidate the forms and processes of strategic social and environmental control as well their relationship to the traditional financial control system. Design/methodology/approach The study employs field-based case study of a single case operating in both regional and global context. Drawing upon documentary, survey and interview sources, the study employs structuration theory to inform its design and analysis. Findings The findings reveal the interaction of top-down global corporate framing and bottom-up local-level staff initiatives that combine to develop a locally focussed and differentiated social and environmental programme and expedite an associated management control and accountability system. The study also reveals the dominance of the traditional financial control system over the social and environmental management control system and the simultaneously enabling and constraining nature of that relationship. Practical implications Signification and legitimation structures can be employed in building social and environmental values and programmes which then lay the foundations for related discourse and action at multiple levels of the organisation. This also has the potential to facilitate modes of staff commitment expressed through bottom-up initiatives and control, subject to but also facilitated by the dominating influence of the organisation’s financial control system. Social implications This study reveals the importance of national and regional governmental, cultural and social context as both potential enablers and beneficiaries of organisational, social and environmental strategy and control innovation and implementation. Originality/value The paper offers an intra-organisational perspective on social and environmental strategising and control processes and motivations that elucidates forms of action, control and accountability and the relationship between social/environmental control and financial control agendas. It further reveals the interaction between globally developed strategic and control frameworks and locally initiated bottom-up strategic initiatives and control.
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Smith, J. Andy. "The CERES Principles: Model for Public Environmental Accountability." Review of European Community and International Environmental Law 4, no. 2 (June 1995): 116–22. http://dx.doi.org/10.1111/j.1467-9388.1995.tb00209.x.

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36

Bridger, M. "Environmental innovation and accountability at Collins & Aikman." Corporate Environmental Strategy 5, no. 3 (1998): 27–30. http://dx.doi.org/10.1016/s1066-7938(00)80096-2.

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37

Gray, Rob. "DRAFT: Editorial policy forsocial and environmental accountability journal." Social and Environmental Accountability Journal 26, no. 2 (September 2006): 16–18. http://dx.doi.org/10.1080/0969160x.2006.9651761.

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38

Clapp, Jennifer. "Global Environmental Governance for Corporate Responsibility and Accountability." Global Environmental Politics 5, no. 3 (August 1, 2005): 23–34. http://dx.doi.org/10.1162/1526380054794916.

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Recent years have seen a growing movement toward externally imposed regulations directed specifically at improving TNCs' environmental and social performance. This movement draws on a long history, and its most recent incarnation is largely a reaction to disappointment on the part of many with the results of private voluntary initiatives among global firms. A number of international level initiatives have emerged, including the UN's Global Compact and the inclusion of an environment chapter in the OECD Guidelines for Multinational Enterprises. Because these efforts, while externally driven, are voluntary on the part of firms, there have been growing calls for a binding international treaty on corporate accountability. Industry has been extremely resistant to this idea. Many see such a treaty as vital for developing countries, as it could bolster their ability and willingness to monitor and enforce environmental regulations. This is especially important in the Global South, as these countries have seen the bulk of the negative environmental impacts of TNCs in recent decades.
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Lu, Jiankun, and Pi-Han Tsai. "Signal and political accountability: environmental petitions in China." Economics of Governance 18, no. 4 (September 25, 2017): 391–418. http://dx.doi.org/10.1007/s10101-017-0197-5.

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Birkin, Frank, John Margerison, and Lien Monkhouse. "Chinese environmental accountability: Ancient beliefs, science and sustainability." Resources, Environment and Sustainability 3 (March 2021): 100017. http://dx.doi.org/10.1016/j.resenv.2021.100017.

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41

Lambin, Jean-Jacques. "Global Corporate Accountability." Symphonya. Emerging Issues in Management, no. 1 (October 19, 2020): 45. http://dx.doi.org/10.4468/2020.1.04lambin.

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Global corporate accountability refers to the performance of a publicly traded company in non-financial areas such as social responsibility, sustainability and environmental performance. The emergence of global civil regulation is rooted in the perception that economic globalization has created a structural imbalance between the size and power of global firms and markets and the capacity and/or willingness of governments to adequately regulate their corporate conduct. The objective of economic sustainability implies the development within the firm of a societal corporate accountability system, which will help the firm to manage its economic and societal responsibilities and to periodically report to its different stakeholders.
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Penttilä, Outi. "Transboundary Environmental Harm in the Arctic – In Search of Accountability for an Oil Spill." Yearbook of Polar Law Online 10, no. 1 (2019): 187–214. http://dx.doi.org/10.1163/22116427_010010010.

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Recently, the Arctic has transformed from a peripheral region to an area of great interest, for instance in terms of oil drilling. Nonetheless, no legal instrument has addressed the matter of accountability for transfrontier oil pollution damage. This article accordingly evaluates whether the current legal constructs, meaning State responsibility, international liability, civil liability regimes, and multilateral environmental agreements, allow accountability to be established for transboundary environmental harm resulting from hydrocarbon exploitation in the Arctic. It also examines whether these constructions could serve as the basis for future legislative actions. This article treats these four constructions as layers of accountability. After examining all of the layers in their current formulation, this article asserts that the existing layers cannot establish accountability for transboundary environmental damage in the Arctic, nor do they as such offer an effective way to regulate accountability in the future. Therefore, the article concludes that the law of accountability necessitates a new approach, such as a non-compliance mechanism or hybrid system combining elements of multiple layers. Finally, the article calls for immediate legislative actions.
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Hollingsworth, Kathryn. "Environmental monitoring of government — the case for an environmental auditor." Legal Studies 20, no. 2 (June 2000): 241–63. http://dx.doi.org/10.1111/j.1748-121x.2000.tb00142.x.

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In November 1997 the Environmental Audit Committee of the House of Commons (EAC) was established. The Committee is modelled in some ways on the Public Accounts Committee of the House of Commons (PAC) but, unlike the PAC, the EAC is not supported by an independent auditor. This article argues that, despite the limitations of audit made in accountancy literature, audit can be a useful mechanism by which to hold government to account for the impact of its policies and operations on the environment. However, as a model of accountability, the current system of environmental audit is inadequate. In making this argument, the article draws on two existing audit models. First, because the government has chosen to model the EAC on the PAC, the mechanisms in place for securing financial and value for money accountability in UK central government will be considered. Second, the article looks to the arrangements in Canada, where a more developed system of environmental audit exists.
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Angga, La Ode, Rory Jeff Akyuwen, Adonia Ivone Laturette, Dyah R. A. Daties, Popi Tuhulele, Muchtar Anshary Hamid Labetubun, and Iqbal Taufik. "Responsibilities of Industry Actors to Environmental Conservation in Coastal Areas." International Journal of Sustainable Development and Planning 16, no. 4 (August 26, 2021): 651–60. http://dx.doi.org/10.18280/ijsdp.160405.

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The form of responsibility for industry players in maintaining the preservation of coastal areas in Wahai Seram Utara District, Central Maluku Regency based on Law Number 32 of 2009 concerning Environmental Protection and Management (UUPPLH), namely: Forms of state administrative legal accountability, forms of legal accountability civil and criminal legal liability forms.
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Chen, Jason C., Jennifer C. Chen, and Dennis M. Patten. "Manipulative Environmental Disclosure: Further Analysis of Corporate Projections of Environmental Capital Spending." Accounting and the Public Interest 14, no. 1 (December 1, 2014): 87–109. http://dx.doi.org/10.2308/apin-51123.

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ABSTRACT Following Patten (2005), we focus on corporate disclosure of environmental capital expenditure projections and spending, and address two separate issues related to the corporate use of manipulative disclosure. First, we investigate whether potential increases in oversight and accountability due to the passage of the Sarbanes-Oxley Act (SOX) in 2002 and the issuance of the Governmental Accountability Office's (GAO 2004) report on its investigation of corporate environmental disclosure may have induced firms to be less egregious in their use of overspending projections. Second, given the flexibility in the disclosure requirements, we explore whether, within the sample of companies providing projections of environmental capital spending, greater legitimacy exposures are associated with differences in the use of language within the disclosures. We find, first, that while the incidence and severity of over-projections of environmental capital spending decreased following the GAO (2004) report, the change was only temporary. Second, we document that companies with greater legitimacy exposures (based on firm size and environmental performance) are more likely to include more specific wording about the nature of the expenditures. However, we also find that the use of the more specific language is associated with a greater likelihood of having overstated projections, although we find no statistically significant differences in the average error amounts relative to firms with only vague language disclosure. We argue that these results suggest that the language specificity is, thus, being used in an attempt to enhance credibility via word choice, as opposed to being about improved transparency and accountability. Thus, making corporate environmental disclosure more meaningful would appear to require more specific standards on what, and how, information is provided.
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Kraft, Brandon, and Steven Wolf. "Through the Lens of Accountability: Analyzing Legitimacy in Environmental Governance." Organization & Environment 31, no. 1 (December 4, 2016): 70–92. http://dx.doi.org/10.1177/1086026616680682.

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Environmental governance implies creation of novel interdependencies among actors and actions, and this innovation and diversity presents challenges. One of these challenges is the maintenance of legitimacy. To understand processes of legitimation at the level of individual organizations and at the level of the larger assemblages represented by governance arrangements, we develop a conceptual framework that analyzes accountability relationships. Within this framework, we use artifacts of accountability, material representations of accountability relationships, to understand the creation, maintenance, and erosion of legitimacy. We study the creation and administration of a multifunctional forested landscape in New Hampshire, USA. Empirical assessment of the varied institutional logics that structure and contribute to legitimacy in this material and organizational landscape allows us to advance understanding of persistence, change, and failure of environmental governance arrangements.
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Mandliya, Anshul, Vartika Varyani, Yusuf Hassan, Anuja Akhouri, and Jatin Pandey. "What influences intention to purchase sustainable products? impact of advertising and materialism." International Journal of Productivity and Performance Management 69, no. 8 (June 29, 2020): 1647–69. http://dx.doi.org/10.1108/ijppm-12-2019-0591.

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PurposeThe purpose of the present study is to examine the relationship between Social and Environmental Accountability (SEA), Attitude towards Environmental Advertising (AEA), Materialism, and Intention to purchase Environmentally Sustainable Products (IPESP).Design/methodology/approachThe study sample consists of 205 business students from two B schools in India. Data was collected through the survey method, and the moderated-mediation model was statistically tested using SPSS Process Macro software.FindingsThe findings of the study suggest that the attitude towards social and environmental accountability (SEA) is positively associated with the intention to purchase environmentally sustainable products (IPESP). Moreover, this relationship is mediated and moderated by AEA and materialism, respectively.Practical implicationsThe findings of the study reveal that a consumer with low materialism and a positive attitude for both environmental sustainability and environmental advertising has higher chances of purchasing environmentally sustainable products.Originality/valueThis study contributes to the existing literature on sustainability by providing a basis for understanding the moderated-mediation mechanism, which affects the relationship between SEA and IPESP; two key variables that have not been examined in combination.
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48

Hassan, Aminu, and Reza Kouhy. "From environmentalism to corporate environmental accountability in the Nigerian petroleum industry." International Journal of Energy Sector Management 9, no. 2 (June 1, 2015): 204–26. http://dx.doi.org/10.1108/ijesm-05-2014-0008.

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Purpose – The purpose of this paper is to explore firm–stakeholder environmental accountability relationship in the Nigerian oil and gas industry. Design/methodology/approach – The paper develops, from the interdisciplinary literature, a normative framework that links the dominant environmentalism paradigm to the business-firm-causality environmental philosophy. The link is underpinned by the theory of stakeholder identification and salience to enable the identification and evaluation of the importance placed on each environmental stakeholder group by oil and gas companies in the Nigerian oil and gas sector. Findings – This paper submits that three factors, originating from how these companies identify and classify green stakeholders, lead to little and unimpressive efforts to effectively discharge environmental accountability. These factors include weak, legal powers of regulatory environmental stakeholders; non-recognition of the host communities as powerful environmental stakeholders; and non-recognition of the Nigerian public as legitimate environmental stakeholders. Social implications – Underestimating the importance of some key, environmental stakeholders and the weak powers of regulatory environmental stakeholders leads to limited commitments to environmental accountability by oil and gas companies operating in Nigeria. Inevitably, this results in persistent conflict, violence, destruction of the oil companies’ properties and other various forms of unrest common in the Niger Delta. Originality/value – The paper develops a unique normative framework from the relevant literature in environmental ethics, environmental management and environmental accounting that are used to evaluate firms-stakeholder environmental accountability relationship.
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Kaur, Dalbir. "Altering the Paradigms – Examining Corporate Perception towards Environmental Accountability." Asian Journal of Research in Business Economics and Management 6, no. 3 (2016): 135. http://dx.doi.org/10.5958/2249-7307.2016.00027.x.

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Pearson, David, Sarah Walpole, and Stefi Barna. "Challenges to professionalism: Social accountability and global environmental change." Medical Teacher 37, no. 9 (June 2015): 825–30. http://dx.doi.org/10.3109/0142159x.2015.1044955.

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