...David Mchembere; Dafydd Mali; Rexford Attah-Boakye; Danson Kimani; Kweku Adams; Alex Suta 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...

... and governance of the city. The paper offers new knowledge on reporting centered on citizens, framing the analysis in the legitimacy theory. Even though the research relates only to the US context, the results may assist standard setters in preparing guidelines for local governments to communicate...