Environmental Reporting and Management in Africa.

Front Cover -- Environmental Reporting and Management in Africa -- Copyright Page -- Contents -- About the Contributors -- List of Reviewers -- Introduction -- Overview of the Chapters in This Volume -- Conclusion -- Acknowledgments -- References -- Does Corporate Environmental Reporting Improve Stock Liquidity? Evidence from Kenyan Listed Firms -- Introduction -- Framework of Corporate Environmental Reporting in Kenya -- Literature Review and Hypotheses Development -- Theoretical Foundations on CER and Stock Liquidity -- Empirical Review and Hypotheses -- Control Variables -- Methodology -- Construction of the CER Disclosure Index -- Variable Definition and Empirical Model -- Sample and Data -- Results and Discussion -- Descriptive Statistics -- Bivariate Analysis and Diagnostic Tests -- Panel Regression Estimation Results -- Robustness Checks -- Conclusion -- Notes -- References -- The Relevance of Social and Environmental Accounting to Annual Reports Users -- Introduction -- Social Identity Theory -- Literature Review -- Relevance of SEA -- Relevance of SEA Education -- Mandatory Disclosure of SEA -- Method -- Interviews -- Findings from the Study -- Quantitative Analysis -- Qualitative Analysis -- Relevance of SEA in Decision-making -- SEA Education -- Opinion on the Efficacy of Mandatory Disclosures of SEA in AFS -- Discussion -- Conclusion -- References -- Appendix 1 -- Appendix 2: Link between Objectives and Methodology -- The Application of Environmental Management Accounting Techniques by Manufacturing Firms in Kenya -- Introduction -- Framework of EMA in Kenya -- Literature Review and Hypotheses Development -- Theoretical Framework -- Business and the Environment -- Hypotheses Development -- Cost of Compliance -- Financial Performance -- Size -- Control Variables -- Age of the Enterprise -- Level of Technology -- Research Methodology.

Target Population -- Data Analysis -- Findings -- Extent of Environmental Management Accounting -- Multiple Regression Results -- Findings from Semi-structured Interviews -- Discussion -- Conclusion -- References -- Appendix 1 -- Water-related Disclosures by Food Producer Companies in South Africa -- Introduction -- Water and Food Security in South Africa -- Theoretical Foundation -- Review of Similar Research Conducted in South Africa and Globally -- Methodology -- Findings -- Measurement -- Data Gathering -- Risk Assessment -- Management -- Governance and Accountability -- Policies and Standards -- Business Planning -- Stakeholder Engagement -- Disclosure -- Conclusions -- Acknowledgments -- Competing interests -- Author contributions -- References -- Appendix 1 -- Environmental Management Practices and Financial Performance of SMEs in Ghana -- Introduction -- Framework of Environmental Management in Ghana -- Literature Review and Hypotheses Development -- Theoretical Framework -- Prior Research -- Hypotheses Development -- Environmental Management Practice -- Energy -- Water -- Waste -- Material -- Emissions -- Biodiversity -- Control Variables -- Research Design -- Sample and Data Collection -- Questionnaire -- Reliability and Validity -- Regression Model Specification -- Results and Discussion -- Descriptive Statistics -- Correlation Analysis -- Regression Analysis Results -- Summary and Conclusion -- References -- A Review of Environmental Management and Reporting Regulations in Nigeria -- Introduction -- Environmental Management and Reporting Requirements -- Environmental Management Landscape in Nigeria -- National Environmental Standards and Regulations Enforcement (Establishment) Act 2007 (NESREA) -- The Environmental Impact Assessment (EIA) Act of 1992, Cap E12, LFN 2004.

The National Oil Spill Detection and Response Agency (NOSDRA) Act 2006 -- The Harmful Waste (Special Criminal Provisions) Act (Cap H1, LFN) 2004 -- The Nigerian Sustainable Banking Principles -- Environmental Reporting Requirements -- Studies on Environmental Management and Reporting Regulations -- Environmental Management -- Environmental Reporting -- Discussion -- Concluding Remarks -- Notes -- References -- Appendix 1: Sustainability Reporting Themes -- Index.

Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.