Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension

References

• Ackah-Baidoo, A. (2012). Enclave development and offshore corporate social responsibility: Implications for oil-rich sub-Saharan Africa. Resources Policy, 37(2), 152–159. https://doi.org/10.1016/j.resourpol.2011.12.010
   Web of Science ®Google Scholar
• Ackert, L. F., Church, B. K., Venkataraman, S., & Zhang, P. (2019). The joint impact of accountability and transparency on managers’ reporting choices and owners’ reaction to those choices. Journal of Accounting and Public Policy, 38(2), 130–145. https://doi.org/10.1016/j.jaccpubpol.2019.02.005
   Web of Science ®Google Scholar
• Aday, L. A. (1994). Health status of vulnerable populations. Annual Review of Public Health, 15(1), 487–509. https://doi.org/10.1146/annurev.pu.15.050194.002415
   PubMedGoogle Scholar
• Adunbi, O. (2020). Extractive practices, oil corporations and contested spaces in Nigeria. The Extractive Industries and Society, 7(3), 804–811. https://doi.org/10.1016/j.exis.2019.03.012
   Google Scholar
• Al-Mulali, U., & Tang, C. F. (2013). Investigating the validity of pollution haven hypothesis in the gulf cooperation council (GCC) countries. Energy Policy, 60, 813–819. https://doi.org/10.1016/j.enpol.2013.05.055
   Web of Science ®Google Scholar
• Al-Tuwaijri, S. A., Christensen, T. E., & Hughes Ii, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organisations and Society, 29(5–6), 447–471. https://doi.org/10.1016/S0361-3682(03)00032-1
   Web of Science ®Google Scholar
• Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of corporate social responsibility (CSR) disclosure in developed and developing countries: A literature review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294. https://doi.org/10.1002/csr.1410
   Web of Science ®Google Scholar
• Antweiler, W., Copeland, B. R., & Taylor, M. S. (2001). Is free trade good for the environment? American Economic Review, 91(4), 877–908. https://doi.org/10.1257/aer.91.4.877
   Web of Science ®Google Scholar
• Ariweriokuma, S. (2008). The political economy of oil and gas in Africa: The case of Nigeria. Routledge.
   Google Scholar
• Atake, E. H. (2018). Health shocks in sub-Saharan Africa: Are the poor and uninsured households more vulnerable? Health Economics Review, 8(1), 1–13. https://doi.org/10.1186/s13561-018-0210-x
   PubMedGoogle Scholar
• Barakat, S. R., Sarturi, G., & de Mascena, K. M. C. (2019). Country development stage and the level of corporate social disclosure. In W. Newburry, L. Liberman, & M. M. Oliveira Jr (Eds.), Contemporary influences on international business in Latin America (pp. 77–100). Palgrave Macmillan.
   Google Scholar
• Barrot, L. D., Calderón, C., & Servén, L. (2018). Openness, specialisation, and the external vulnerability of developing countries. Journal of Development Economics, 134, 310–328. https://doi.org/10.1016/j.jdeveco.2018.05.015
   Web of Science ®Google Scholar
• Beck, A. C., Campbell, D., & Shrives, P. J. (2010). Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British-German context. The British Accounting Review, 42(3), 207–222. https://doi.org/10.1016/j.bar.2010.05.002
   Google Scholar
• Beddewela, E., & Herzig, C. (2013). Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum, 37(2), 135–149. https://doi.org/10.1016/j.accfor.2012.09.001
   Google Scholar
• Belal, A. R. (1999). Corporate social reporting in Bangladesh. Social and Environmental Accountability Journal, 19(1), 8–12. https://doi.org/10.1080/0969160X.1999.9651601
   Google Scholar
• Belal, A. R. (2001). A study of corporate social disclosures in Bangladesh. Managerial Auditing Journal, 16(5), 274–289. https://doi.org/10.1108/02686900110392922
   Google Scholar
• Belal, A. R., & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654–667. https://doi.org/10.1016/j.cpa.2010.06.020
   Google Scholar
• Belal, A. R., Cooper, S. M., & Khan, N. A. (2015). Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? Critical Perspectives on Accounting, 33, 44–58. https://doi.org/10.1016/j.cpa.2015.01.005
   Web of Science ®Google Scholar
• Belal, A. R., Cooper, S. M., & Roberts, R. W. (2013). Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies. Accounting Forum, 37(2), 81–91. https://doi.org/10.1016/j.accfor.2013.04.001
   Google Scholar
• Belal, A. R., & Momin, M. (2009). Corporate social reporting (CSR) in emerging economies: A review and future direction. In M. Tsamenyi & S. Uddin (Eds.), Accounting in emerging economies (Vol. 9, pp. 119–143). Emerald Group Publishing Limited.
   Google Scholar
• Belal, A. R., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study. Accounting, Auditing & Accountability Journal, 20(3), 472–494. https://doi.org/10.1108/09513570710748599
   Google Scholar
• Bhagwati, J., & Srinivasan, T. N. (2002). Trade and poverty in the poor countries. American Economic Review, 92(2), 180–183. https://doi.org/10.1257/000282802320189212
   Web of Science ®Google Scholar
• Bina, C. (1989). Some controversies in the development of rent theory: The nature of oil rent. Capital & Class, 13(3), 82–112. https://doi.org/10.1177/030981688903900104
   Google Scholar
• Buccina, S., Chene, D., & Gramlich, J. (2013). Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron’s contingent environmental liability disclosures. Accounting Forum, 37(2), 110–123. https://doi.org/10.1016/j.accfor.2013.04.003
   Google Scholar
• Buniamin, S. (2010). The quantity and quality of environmental reporting in annual report of public listed companies in Malaysia. Issues in Social and Environmental Accounting, 4(2), 115–135. https://doi.org/10.22164/isea.v4i2.50
   Google Scholar
• Campbell, B. (2012). Corporate social responsibility and development in Africa: Redefining the roles and responsibilities of public and private actors in the mining sector. Resources Policy, 37(2), 138–143. https://doi.org/10.1016/j.resourpol.2011.05.002
   Web of Science ®Google Scholar
• Carnap, R. (1952). Meaning postulates. Philosophical Studies, 3(5), 65–73. https://doi.org/10.1007/BF02350366
   Google Scholar
• Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497–505. https://doi.org/10.2307/257850
   Google Scholar
• Cash, A. C. (2012). Corporate social responsibility and petroleum development in sub-Saharan Africa: The case of Chad. Resources Policy, 37(2), 144–151. https://doi.org/10.1016/j.resourpol.2011.08.001
   Web of Science ®Google Scholar
• Cherniwchan, J., & Najjar, N. (2018). Do environmental regulations affect the decision to export? Working paper. Retrieved January 12, 2021, from https://www.freit.org/WorkingPapers/Papers/FirmLevelTrade/FREIT1605.pdf
   Google Scholar
• Chiu, T. K., & Wang, Y. H. (2015). Determinants of social disclosure quality in Taiwan: An application of stakeholder theory. Journal of Business Ethics, 129(2), 379–398. https://doi.org/10.1007/s10551-014-2160-5
   Web of Science ®Google Scholar
• Choi, J. S. (1998). An evaluation of the voluntary corporate environmental disclosures: A Korean evidence. Social and Environmental Accountability Journal, 18(1), 2–8. https://doi.org/10.1080/0969160X.1998.9651570
   Google Scholar
• Colaço, R., & Simão, J. (2018). Disclosure of corporate social responsibility in the forestry sector of the Congo basin. Forest Policy and Economics, 92, 136–147. https://doi.org/10.1016/j.forpol.2018.04.012
   Web of Science ®Google Scholar
• Cole, M. A. (2004). Trade, the pollution haven hypothesis and the environmental Kuznets curve: Examining the linkages. Ecological Economics, 48(1), 71–81. https://doi.org/10.1016/j.ecolecon.2003.09.007
   Web of Science ®Google Scholar
• Cole, M. A., & Fredriksson, P. G. (2009). Institutionalised pollution havens. Ecological Economics, 68(4), 1239–1256. https://doi.org/10.1016/j.ecolecon.2008.08.011
   Web of Science ®Google Scholar
• Davis, J. M., Akese, G., & Garb, Y. (2019). Beyond the pollution haven hypothesis: Where and why do e-waste hubs emerge and what does this mean for policies and interventions? Geoforum; Journal of Physical, Human, and Regional Geosciences, 98, 36–45. https://doi.org/10.1016/j.geoforum.2018.09.020
   Web of Science ®Google Scholar
• Dean, J. M., Lovely, M. E., & Wang, H. (2009). Are foreign investors attracted to weak environmental regulations? Evaluating the evidence from China. Journal of Development Economics, 90(1), 1–13. https://doi.org/10.1016/j.jdeveco.2008.11.007
   Web of Science ®Google Scholar
• Diop, A., Dufrénot, G., & Sanon, G. (2010). Is per capita growth in Africa hampered by poor governance and weak institutions? An empirical study on the ECOWAS countries. AfricaN Development Review, 22(2), 265–275. https://doi.org/10.1111/j.1467-8268.2010.00236.x
   Web of Science ®Google Scholar
• Disu, A., & Gray, R. (1998). An exploration of social reporting and MNCs in Nigeria. Social and Environmental Accountability Journal, 18(2), 13–15. https://doi.org/10.1080/0969160X.1998.9651588
   Google Scholar
• Dou, J., & Han, X. (2019). How does the industry mobility affect pollution industry transfer in China: Empirical test on pollution haven hypothesis and porter hypothesis. Journal of Cleaner Production, 217, 105–115. https://doi.org/10.1016/j.jclepro.2019.01.147
   Web of Science ®Google Scholar
• Egbon, O., Idemudia, U., & Amaeshi, K. (2018). Shell Nigeria’s global memorandum of understanding and corporate-community accountability relations: A critical appraisal. Accounting, Auditing & Accountability Journal, 31(1), 51–74. https://doi.org/10.1108/AAAJ-04-2016-2531
   Web of Science ®Google Scholar
• Eskeland, G. S., & Harrison, A. E. (2003). Moving to greener pastures? Multinationals and the pollution haven hypothesis. Journal of Development Economics, 70(1), 1–23. https://doi.org/10.1016/S0304-3878(02)00084-6
   Web of Science ®Google Scholar
• Frynas, J. G. (2005). The false developmental promise of corporate social responsibility: Evidence from multinational oil companies. International Affairs, 81(3), 581–598. https://doi.org/10.1111/j.1468-2346.2005.00470.x
   Web of Science ®Google Scholar
• Gallhofer, S., Haslam, J., & Van Der Walt, S. (2011). Accountability and transparency in relation to human rights: A critical perspective reflecting upon accounting, corporate responsibility and ways forward in the context of globalisation. Critical Perspectives on Accounting, 22(8), 765–780. https://doi.org/10.1016/j.cpa.2011.07.002
   Google Scholar
• Gray, R., & Kouhy, R. (1993). Accounting for the environment and sustainabilty in lesser developed countries: An exploratory note. In O. R. Wallace, J. M. Samuels, & R. J. Briston (Eds.), Research in third world accounting (pp. 387–399). JAI Press Ltd.
   Google Scholar
• Hardoy, J., & Pandiella, G. (2009). Urban poverty and vulnerability to climate change in Latin America. Environment and Urbanisation, 21(1), 203–224. https://doi.org/10.1177/0956247809103019
   Web of Science ®Google Scholar
• Harris, J. M. (2004). Trade and the environment. Tuft University. https://www.bu.edu/eci/files/2019/06/Trade_and_the_Environment.pdf
   Google Scholar
• Harttgen, K., & Günther, I. (2006). Households' vulnerability to covariate and idiosyncratic shocks. Proceedings of the German Economics Conference, 10, 1–30. http://hdl.handle.net/10419/19838
   Google Scholar
• Hassan, A. (2020). Dealing with vulnerability to carbon emission from gas flaring: The roles of transparency and utilisation policies in Nigeria. OPEC Energy Review, 44(4), 369–403. https://doi.org/10.1111/opec.12187
   Web of Science ®Google Scholar
• Hassan, A., & Kouhy, R. (2013). Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting. Accounting Forum, 37(2), 124–134. https://doi.org/10.1016/j.accfor.2013.04.004
   Google Scholar
• Hassan, A., & Kouhy, R. (2014a). Time-series cross-sectional environmental performance and disclosure relationship: Specific evidence from a less-developed country. International Journal of Accounting and Economics Studies, 2(2), 60–73. https://doi.org/10.14419/ijaes.v2i2.2748
   Google Scholar
• Hassan, A., & Kouhy, R. (2014b). Evaluating gas-flaring-related carbon emission performance in the Nigerian upstream sector: A comparison of duo methods. African Journal of Economic and Sustainable Development, 3(3), 254–271. https://doi.org/10.1504/AJESD.2014.065028
   Google Scholar
• Hassan, A., & Kouhy, R. (2015). From environmentalism to corporate environmental accountability in the Nigerian petroleum industry: Do green stakeholders matter? International Journal of Energy Sector Management, 9(2), 204–226. https://doi.org/10.1108/IJESM-05-2014-0008
   Google Scholar
• He, C., & Mao, X. (2020). Do foreign trades contribute to industrial pollution? In C. He & X. Mao (Eds.), Environmental Economic geography in China (pp. 251–268). Springer.
   Google Scholar
• He, J. (2006). Pollution haven hypothesis and environmental impacts of foreign direct investment: The case of industrial emission of sulphur dioxide (SO2) in Chinese provinces. Ecological Economics, 60(1), 228–245. https://doi.org/10.1016/j.ecolecon.2005.12.008
   Web of Science ®Google Scholar
• Hess, D. (2007). Social reporting and new governance regulation: The prospects of achieving corporate accountability through transparency. Business Ethics Quarterly, 17(3), 453–476. https://doi.org/10.5840/beq200717348
   Web of Science ®Google Scholar
• Hoffmann, R., Lee, C. G., Ramasamy, B., & Yeung, M. (2005). FDI and pollution: A granger causality test using panel data. Journal of International Development, 17(3), 311–317. https://doi.org/10.1002/jid.1196
   Google Scholar
• Hood, C. (2010). Accountability and transparency: Siamese twins, matching parts, awkward couple? West European Politics, 33(5), 989–1009. https://doi.org/10.1080/01402382.2010.486122
   Web of Science ®Google Scholar
• Hossain, M., Islam, K., & Andrew, J. (2006, October). Corporate social and environmental disclosure in developing countries: Evidence from Bangladesh. A paper presented at Asian Pacific Conference on International Accounting Issues, October 15–18, 2006, Hawaii. https://ro.uow.edu.au/commpapers/179/
   Google Scholar
• Idemudia, U. (2011). Corporate social responsibility and developing countries: Moving the critical CSR research agenda in Africa forward. Progress in Development Studies, 11(1), 1–18. https://doi.org/10.1177/146499341001100101
   Web of Science ®Google Scholar
• Ite, U. E. (2004). Multinationals and corporate social responsibility in developing countries: A case study of Nigeria. Corporate Social Responsibility and Environmental Management, 11(1), 1–11. https://doi.org/10.1002/csr.49
   Google Scholar
• Ivaschenko, O., & Mete, C. (2008). Asset-based poverty in rural Tajikistan: Who climbs out and who falls in? (No. 2008/26). WIDER Research Paper.
   Google Scholar
• Jamali, D. (2010). The CSR of MNC subsidiaries in developing countries: Global, local, substantive or diluted? Journal of Business Ethics, 93(2), 181–200. https://doi.org/10.1007/s10551-010-0560-8
   Web of Science ®Google Scholar
• Jänicke, M., Binder, M., & Mönch, H. (1997). Dirty industries: Patterns of change in industrial countries. Environmental and Resource Economics, 9(4), 467–491. https://doi.org/10.1007/BF02441762
   Google Scholar
• Johnston, D. (1994). International petroleum fiscal systems and production sharing contracts. PennWell Books.
   Google Scholar
• Johnston, M. (1998). Cross-border corruption: Points of vulnerability and challenges for reform. In S. J. Kpundeh & I. Hors (Eds.), Corruption and integrity improvement initiatives in developing countries (pp. 13–23). United Nations Development Programme; OECD Development Centre.
   Google Scholar
• Kahouli, B., & Omri, A. (2017). Foreign direct investment, foreign trade and environment: New evidence from simultaneous-equation system of gravity models. Research in International Business and Finance, 42, 353–364. https://doi.org/10.1016/j.ribaf.2017.07.161
   Web of Science ®Google Scholar
• Kalu, K. I., & Ott, K. (2019). Ethical issues in environmental pollution: Multinational corporations (MNCs) and oil industries in tropical regions-The Nigerian Niger-delta case. African Environmental Ethics, 29, 271–289. https://doi.org/10.1007/978-3-030-18807-8_18
   Google Scholar
• Kearsley, A., & Riddel, M. (2010). A further inquiry into the pollution haven hypothesis and the environmental Kuznets curve. Ecological Economics, 69(4), 905–919. https://doi.org/10.1016/j.ecolecon.2009.11.014
   Web of Science ®Google Scholar
• Keenan, E. O. (1976). The universality of conversational postulates. Language in Society, 5(1), 67–80. https://doi.org/10.1017/S0047404500006850
   Web of Science ®Google Scholar
• Kisenyi, V., & Gray, R. (1998). Social disclosure in Uganda? A research note on investigating absence. Social and Environmental Accountability Journal, 18(2), 16–18. https://doi.org/10.1080/0969160X.1998.9651589
   Google Scholar
• Klieman, K. A. (2012). US oil companies, the Nigerian civil war, and the origins of opacity in the Nigerian oil industry. The Journal of American History, 99(1), 155–165. https://doi.org/10.1093/jahist/jas072
   Web of Science ®Google Scholar
• Konte, M. (2021). How do education resources respond to the quality of local governance in Africa? Review of Development Economics, 25(3), 1538–1557. https://doi.org/10.1111/rode.12770
   Web of Science ®Google Scholar
• Lewin, K. M., & Sabates, R. (2012). Who gets what? Is improved access to basic education pro-poor in sub-Saharan Africa? International Journal of Educational Development, 32(4), 517–528. https://doi.org/10.1016/j.ijedudev.2012.02.013
   Web of Science ®Google Scholar
• Lewis, J. (2011). Corruption: The hidden perpetrator of under-development and vulnerability to natural hazards and disasters: The Pat Reid lecture 2010. Jàmbá: Journal of Disaster Risk Studies, 3(2), 464–475. https://doi.org/10.4102/jamba.v3i2.43
   Google Scholar
• Liu, J., Qu, J., & Zhao, K. (2019). Is China’s development conforms to the environmental Kuznets curve hypothesis and the pollution haven hypothesis? Journal of Cleaner Production, 234, 787–796. https://doi.org/10.1016/j.jclepro.2019.06.234
   Web of Science ®Google Scholar
• López, L. A., Arce, G., & Zafrilla, J. E. (2013). Parcelling virtual carbon in the pollution haven hypothesis. Energy Economics, 39, 177–186. https://doi.org/10.1016/j.eneco.2013.05.006
   Web of Science ®Google Scholar
• Mani, M., & Wheeler, D. (1998). In search of pollution havens? Dirty industry in the world economy, 1960 to 1995. The Journal of Environment & Development, 7(3), 215–247. https://doi.org/10.1177/107049659800700302
   Google Scholar
• Meschi, E., & Vivarelli, M. (2009). Trade and income inequality in developing countries. World Development, 37(2), 287–302. https://doi.org/10.1016/j.worlddev.2008.06.002
   Web of Science ®Google Scholar
• Messner, M. (2009). The limits of accountability. Accounting, Organisations and Society, 34(8), 918–938. https://doi.org/10.1016/j.aos.2009.07.003
   Web of Science ®Google Scholar
• Mohammed, S. D. (2016). Social and environmental disclosures: A comparative analysis of listed Nigerian and UK oil and gas companies [Unpublished doctoral dissertation]. Abertay University.
   Google Scholar
• Momin, M. A. (2013). Social and environmental NGOs’ perceptions of corporate social disclosures: The case of Bangladesh. Accounting Forum, 37(2), 150–161. https://doi.org/10.1016/j.accfor.2013.04.005
   Google Scholar
• Montalbano, P. (2011). Trade openness and developing countries’ vulnerability: Concepts, misconceptions, and directions for research. World Development, 39(9), 1489–1502. https://doi.org/10.1016/j.worlddev.2011.02.009
   Web of Science ®Google Scholar
• Montalbano, P., Federici, A., Pietrobelli, C., & Triulzi, U. (2007). Trade openness and vulnerability in Central and Eastern Europe. In M. Nissanke & E. Thorbecke (Eds.), The impact of globalisation on the world’s poor: Transmission mechanisms (pp. 204–234). Palgrave Macmillan.
   Google Scholar
• Montalbano, P., Federici, A., Pietrobelli, C., & Triulzi, U. (2008). Socioeconomic vulnerability and trade liberalisation: Cross-country evidence in Central and Eastern Europe. In Fanelli & Square, Economic reform in developing countries (pp. 35–77). Edward Elgar.
   Google Scholar
• Montalbano, P., Nenci, S., & Pietrobelli, C. (2018). Opening and linking up: Firms, GVCs, and productivity in Latin America. Small Business Economics, 50(4), 917–935. https://doi.org/10.1007/s11187-017-9902-6
   Web of Science ®Google Scholar
• Naudé, W., Santos-Paulino, A. U., & McGillivray, M. (2008). Vulnerability in developing countries. Vol. 2. United Nations University Press.
   Google Scholar
• Ndaguba, E. A., Ndaguba, O. J., Tshiyoyo, M. M., & Shai, K. B. (2018). Rethinking corruption in contemporary African philosophy: Old wine cannot fit. TD: The Journal for Transdisciplinary Research in Southern Africa, 14(1), 1–10. https://doi.org/10.4102/td.v14i1.465
   Web of Science ®Google Scholar
• Nortje, M. J. (2017). The effect of poverty on education in South Africa. Educor Multidisciplinary Journal, 1(1), 47–62. https://journals.co.za/doi/pdf/10. 10520/EJC-d872bb67d
   Google Scholar
• Nwapi, C. (2015). Corruption vulnerabilities in local content policies in the extractive sector: An examination of the Nigerian Oil and Gas Industry Content Development Act, 2010. Resources Policy, 46(2), 92–96. https://doi.org/10.1016/j.resourpol.2015.09.001
   Google Scholar
• Odera, O., Scott, A., & Gow, J. (2016). An examination of the quality of social and environmental disclosures by Nigerian oil companies. Corporate Governance, 16(2), 400–419. https://doi.org/10.1108/CG-05-2015-0065
   Google Scholar
• O’Dwyer, B. (2021). Theorising environmental accounting and reporting. In J. Bebbington, C. Larrinaga, B. O’Dwyer, & I. Thomson (Eds.), Routledge handbook of environmental accounting (pp. 29–45). Routledge.
   Google Scholar
• Osman, M., Gallhofer, S., & Haslam, J. (2021). Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt. Critical Perspectives on Accounting, 74, 102166. https://doi.org/10.1016/j.cpa.2020.102166
   Web of Science ®Google Scholar
• Otusanya, O. J., & Lauwo, S. (2012). The role of offshore financial centres in elite money laundering practices: Evidence from Nigeria. Journal of Money Laundering Control, 15(3), 336–361. https://doi.org/10.1108/13685201211238070
   Google Scholar
• Parker, S. C. (2018). Entrepreneurship and economic theory. Oxford Review of Economic Policy, 34(4), 540–564. https://doi.org/10.1093/oxrep/gry013
   Web of Science ®Google Scholar
• Patten, D. M. (2014). Environmental disclosure as legitimation: Is it in the public interest? In S. Mintz (Eds.), Accounting for the public interest: Perspectives on accountability, professionalism and role in society (Vol. 4, pp. 201–215). Springer.
   Google Scholar
• Prudent, N., Houghton, A., & Luber, G. (2016). Assessing climate change and health vulnerability at the local level: Travis County, Texas. Disasters, 40(4), 740–752. https://doi.org/10.1111/disa.12177
   PubMed Web of Science ®Google Scholar
• Qian, W., Tilt, C., & Belal, A. (2021). Social and environmental accounting in developing countries: Contextual challenges and insights. Accounting, Auditing & Accountability Journal, 34(5), 1021–1050. https://doi.org/10.1108/AAAJ-03-2021-5172
   Web of Science ®Google Scholar
• Rauscher, M. (2005). International trade, foreign investment, and the environment. In K. Mäler & J. R. Vincent (Eds.), Handbook of environmental economics (Vol. 3, pp. 1403–1456). Elsevier.
   Google Scholar
• Rezza, A. A. (2013). FDI and pollution havens: Evidence from the Norwegian manufacturing sector. Ecological Economics, 90, 140–149. https://doi.org/10.1016/j.ecolecon.2013.03.014
   Web of Science ®Google Scholar
• Rose-Ackerman, S. (2006), The challenge of poor governance and corruption. In B. Lomborg (Ed.), How to spend $50 billion to make the world a better place (pp. 77–89). Cambridge University Press. https://doi.org/10.1017/CBO9780511581328.010
   Google Scholar
• Rui, Z., Cui, K., Wang, X., Chun, J. H., Li, Y., Zhang, Z., Lu, J., Chen, G., Zhou, X., & Patil, S. (2018). A comprehensive investigation on performance of oil and gas development in Nigeria: Technical and non-technical analyses. Energy, 158, 666–680. https://doi.org/10.1016/j.energy.2018.06.027
   Web of Science ®Google Scholar
• Sasson, T. (2016). Milking the third world? Humanitarianism, capitalism, and the moral economy of the Nestlé boycott: Milking the third world? The American Historical Review, 121(4), 1196–1224. https://doi.org/10.1093/ahr/121.4.1196
   Web of Science ®Google Scholar
• Sharrocks, A. (2008). Forward. In W. Naudé, A. U. Santos-Paulino, & M. McGillivray (Eds.), Vulnerability in developing countries (Vol. 2, pp. xviii). United Nations University Press.
   Google Scholar
• Shearer, T. (2002). Ethics and accountability: From the for-itself to the for-the-other. Accounting, Organisations and Society, 27(6), 541–573. https://doi.org/10.1016/S0361-3682(01)00036-8
   Web of Science ®Google Scholar
• Silva, E. C., & Zhu, X. (2009). Emissions trading of global and local pollutants, pollution havens and free riding. Journal of Environmental Economics and Management, 58(2), 169–182. https://doi.org/10.1016/j.jeem.2009.04.001
   Web of Science ®Google Scholar
• Sinclair, A. (1995). The chameleon of accountability: Forms and discourses. Accounting, Organisations and Society, 20(2-3), 219–237. https://doi.org/10.1016/0361-3682(93)E0003-Y
   Web of Science ®Google Scholar
• Singh, D. R., & Ahuja, J. M. (1983). Corporate social reporting in India. The International Journal of Accounting, 18(2), 151–169.
   Google Scholar
• Solarin, S. A., Al-Mulali, U., Musah, I., & Ozturk, I. (2017). Investigating the pollution haven hypothesis in Ghana: An empirical investigation. Energy, 124, 706–719. https://doi.org/10.1016/j.energy.2017.02.089
   Web of Science ®Google Scholar
• Soobaroyen, T., & Ntim, C. G. (2013). Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum, 37(2), 92–109. https://doi.org/10.1016/j.accfor.2013.04.002
   Google Scholar
• Steele, B. J. (2013). The damage was permanent, there would always be scars: Vulnerability and accountability in a post-rational world. In A. R. Beattie & K. Schick (Eds.), The vulnerable subject (pp. 113–132). Palgrave Macmillan.
   Google Scholar
• Subramaniam, Y., & Masron, T. A. (2020). Education, methane emission and poverty in developing countries. Journal of Environmental Economics and Policy, 9(3), 355–369. https://doi.org/10.1080/21606544.2019.1689175
   Web of Science ®Google Scholar
• Sun, C., Zhang, F., & Xu, M. (2017). Investigation of pollution haven hypothesis for China: An ARDL approach with breakpoint unit root tests. Journal of Cleaner Production, 161, 153–164. https://doi.org/10.1016/j.jclepro.2017.05.119
   Web of Science ®Google Scholar
• Suryahadi, A., Widyanti, W., & Sumarto, S. (2003). Short-term poverty dynamics in rural Indonesia during the economic crisis. Journal of International Development, 15(2), 133–144. https://doi.org/10.1002/jid.949
   Google Scholar
• Tilt, C. A. (2016). Corporate social responsibility research: The importance of context. International Journal of Corporate Social Responsibility, 1(1), 1–9. https://doi.org/10.1186/s40991-016-0002-8
   Google Scholar
• Tilt, C. A. (2018). Making social and environmental accounting research relevant in developing countries: A matter of context? Social and Environmental Accountability Journal, 38(2), 145–150. https://doi.org/10.1080/0969160X.2018.1489296
   Google Scholar
• Tobey, J. A. (1990). The effects of domestic environmental policies on patterns of world trade: An empirical test. Kyklos, 43(2), 191–209. https://doi.org/10.1111/j.1467-6435.1990.tb00207.x
   Web of Science ®Google Scholar
• van der Berg, S. (2008). How effective are poor schools? Poverty and Educational Outcomes in South Africa. Studies in Educational Evaluation, 34(3), 145–154. https://doi.org/10.1016/j.stueduc.2008.07.005
   Google Scholar
• Wierzynska, A., Steingrüber, S., Oroxom, R., & Bauhoff, S. (2020). Recalibrating the anti-corruption, transparency, and accountability formula to advance public health. Global Health Action, 13(sup1), 1–5. https://doi.org/10.1080/16549716.2019.1701327
   Google Scholar
• Winters, L. A. (2002). Trade liberalisation and poverty: What are the links? World Economy, 25(9), 1339–1367. https://doi.org/10.1111/1467-9701.00495
   Web of Science ®Google Scholar
• Winters, L. A., McCulloch, N., & McKay, A. (2004). Trade liberalisation and poverty: The evidence so far. Journal of Economic Literature, 42(1), 72–115. https://doi.org/10.1257/002205104773558056
   Web of Science ®Google Scholar
• Wright, C. J., & Gallun, R. A. (2008). Fundamentals of oil & gas accounting (5th ed.). PennWell Corporation.
   Google Scholar
• Yang, X. (2020). Health expenditure, human capital, and economic growth: An empirical study of developing countries. International Journal of Health Economics and Management, 20(2), 163–176. https://doi.org/10.1007/s10754-019-09275-w
   PubMed Web of Science ®Google Scholar
• Yusoff, H., Darus, F., Zain, M. M., Sawani, Y., & Janggu, T. (2019). Environmental risk disclosure practice in Malaysia: An emphasis on plantation industry. Management & Accounting Review, 18(1), 117–138. https://doi.org/10.24191/mar.v18i1.703
   Google Scholar
• Zhang, R., & Naceur, S. B. (2019). Financial development, inequality, and poverty: Some international evidence. International Review of Economics and Finance, 61, 1–16. https://doi.org/10.1016/j.iref.2018.12.015
   Web of Science ®Google Scholar
• Zhang, Z., Zhu, K., & Hewings, G. J. (2017). A multi-regional input–output analysis of the pollution haven hypothesis from the perspective of global production fragmentation. Energy Economics, 64, 13–23. https://doi.org/10.1016/j.eneco.2017.03.007
   Web of Science ®Google Scholar