Sustainability reporting relevance to non-governmental organisations : evidence from Nigeria

Abstract

This thesis systematically explores the relevance of sustainability reporting (SR) to Non-Governmental Organisations (NGOs) with evidence from Nigeria. This was done in five phases, employing different methodologies and theoretical concepts. Chapter 1 introduces the outline, the motivation, objectives and the organisation of the study; Chapter 2 discusses the contextual background to the study, while Chapter 3 presents the first phase of the study which represents the literature. In Chapter 4, the methodology used in each chapter is presented. Chapter 5 presents phase 2 and studies the factors that influence SR adoption in NGOs using multiple case study designs. Findings show that SR adoption is mostly informed by the need to attract donations rather than the need to demonstrate impact through efficiency, effectiveness, and accountability in the use of donations/resources. The results suggest that stakeholder pressure, legitimacy, donor dependence, accountability, and media exposure are major drivers of SR in Nigeria. Interestingly, the results also reveal that culture, religion, and lack of assurance are among the barriers to SR adoption. Chapter 6 represents phase 3 and presents the result of an in-depth examination of stakeholder engagement processes in NGOs to enhance accountability and the effectiveness with which aid services are delivered. The findings reveal a seeming reluctance of NGOs to disclose relevant information to the demand-side stakeholders and suggests ways to meet sustainability demands. In Chapter 7, the result of the phase is presented. This chapter examines the potentials of SR to lead organisational learning and change in NGOs and finds that SR is a key driver for organisational learning and change in NGOs. The results show that SR and organisational learning and change are mutually inclusive in NGOs as well as sharing a reciprocal relationship that begins as the driver for learning and ends as the change itself. Lastly, in Chapter 8, phase 5 is presented. This chapter investigates the impact of COVID-19 on the operation and management of NGOs. The study identifies the impact of COVID-19 on NGOs using multiple case study design with interviews from twenty-five senior-level management staff of NGOs in Nigeria. The analysis revealed that COVID-19 impacts NGOs both negatively and positively.

Date of Award	2021
Original language	English