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An examination of environmental disclosure practices in the non-profit sector: Do UK NGOs walk the green talk?
Mchembere, D. Mali, D. Attah-Boakye, Rexford Kimani, D. Suta, A.
Mchembere, D.
Mali, D.
Attah-Boakye, Rexford
Kimani, D.
Suta, A.
Publication Date
2026-03-24
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© 2026 The Author(s). This is an Open Access article distributed under the Creative Commons CC-BY license (https://creativecommons.org/licenses/by/4.0/)
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2026-01-18
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Abstract
Purpose: Drawing on legitimacy theory, this study examines whether UK NGOs have improved the quality and quantity of their environmental disclosures over a decade, in line with societal expectations for transparency and accountability.
Design, methodology and approach: We conducted a manual content analysis of annual reports from 35 leading UK NGOs, comparing environmental disclosures from 2013 and 2023. Drawing on established literature, we identified relevant keywords to assess disclosure quality. Consistent with prior studies, disclosures quality was coded into four categories: narrative (NAR), numerical (NUM), policy/targets (P/T), and operational activities (OA). Each disclosure was further classified as internally or externally oriented. To evaluate changes over time, we applied t-tests to examine the statistical significance of variations in disclosure patterns. The analysis compared hand-collected data from 2013 with matched data from 2023. This approach enabled a robust assessment of periodic shifts in environmental reporting practices within the UK NGO sector.
Findings: Results show a significant increase in both the volume and quality of environmental disclosures over time. Numerical and operational disclosures, deemed to be of higher quality, rose more than narrative and policy disclosures. Internal-facing disclosures also grew to a higher degree, compared to external-facing, highlighting NGOs’ commitment to organizational environmental accountability.
Originality: This study provides the first evidence that over the passage of time, NGOs, like publicly listed firms, are adopting high-quality environmental reporting practices. It advances legitimacy theory and contributes to the understanding of NGO accountability.
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Accepted manuscript
Citation
Mchembere D, Mali D, Attah-Boakye R et al (2026) An examination of environmental disclosure practices in the non-profit sector: Do UK NGOs walk the green talk?. Journal of Public Budgeting, Accounting and Financial Management. 1-18.
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