17. Contextualising Accountability and Responsible Production and Consumption in the Extractive Industries of West Africa

Many African countries have embraced the Sustainable Development Goals (SDGs). However, little attention has been paid to accountability in relation to responsible consumption and production advocated by SDG 12, especially in the extractive industry of West Africa. The authors critically engage with two existing accountability mechanisms, namely, the International Financial Reporting Standard (IFRS) and the Global Reporting Initiative (GRI) to highlight their limitations in respect of accountability relating to SDG 12 in the extractive industry of West Africa, using Nigeria and Ghana as reference points. We also highlight the limitations of a set of indicators being promoted by the United Nations Conference on Trade and Development (UNCTAD) as an accountability mechanism for SDGs, especially responsible production and consumption. We argue that a better accountability mechanism for SDG 12 should prioritise those indicators that show how production and consumption in the extractive industry do not result in (1) loss of life and displacement from land for the local communities and (2) spillages that destroy the land, water and air, depriving the local communities of their means of livelihood and causing health problems.