This review seeks to examine the power and influence of NGOs in the course of corporate sustainability adoption (i.e. sustainability reporting). Using the institutional-legitimacy and governance theories, our findings suggest that NGOs has great potentials in sustainability discourse through two salient actions, namely (1) collaborative partnership, and (2) confrontational tactics. While the former promotes stakeholder involvement in corporate decision making through dialogue, joint-projects on CSR, and sustainability reporting, the latter, however, is the last resort â€“ involving â€œnaming and shamingâ€ corporations for poor social and environmental performance. The objective of such action is to cause reputational damage to businesses. Finally, it is also observed that crucial to NGO power and influence is the collaboration with government and civil society organizations in the fight for environmental sustainability and accountability.
Keywords: Sustainability reporting, NGOs, stakeholder theory, Africa, NGO participation.