Uptake of sustainability reporting adoption by non-governmental organisations: An agenda for policy and practice.

Accountability pressures on Non-Governmental Organisations (NGOs) led by increased demand for transparency have placed considerable emphasis on sustainability reporting (SR) in NGOs as change agents. Yet, literature rarely examined its adoption by the third sector, especially from a developing country context. This research underscores the uptake of SR adoption in NGOs. It unpacks the influence of SR adoption and its challenges in a developing country. The paper draws on analysis of evidence gathered from four case studies and finds that central to the adoption of SR is the need to attract donations rather than the need to demonstrate impact through efficiency, effectiveness, and accountability in the use of donations. Stakeholder pressure, legitimacy, donor dependence, accountability, and media exposure were found to be major drivers of SR. Interestingly, this research reveals that culture, religion, lack of assurance, and unsupportive government policy are among the challenges of SR adoption. This research contributes to theory and practice by developing a framework that contextualises the mechanism of SR adoption and supports policy formulation as well as sustainable development agendas. [ABSTRACT FROM AUTHOR]