Corporate environmentalism: an assessment of sustainability reporting among firms in Ghana

IF 0.5 Q4 ENGINEERING, ENVIRONMENTAL
Albert Ahenkan, A. Aboagye, E. Boon
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引用次数: 0

Abstract

This article argues that corporate environmentalism and sustainability reporting are key instruments for achieving socio-economic progress in Ghana and the goals of the United Nations post 2030 Development Agenda. To support this argument, the level and quality of sustainability reporting by firms listed on the Ghana Stock Exchange are critically examined. Using purposive and convenience sampling techniques, 13 of these companies were selected and investigated on their engagement in sustainability reporting using the global reporting initiative (GRI) framework. Data and information gleaned from the annual reports of the sampled firms were studied and subjected to content analysis with the help of GRI G4 reporting analytical benchmark. The results indicate that the quality of sustainability reporting is low though a few of the disclosures made by the firms met the GRI framework requirements. It is recommended that sustainability reporting by firms in Ghana should be made mandatory and not voluntary.
企业环保主义:对加纳企业可持续发展报告的评估
本文认为,企业环境保护主义和可持续发展报告是实现加纳社会经济进步和联合国2030年后发展议程目标的关键工具。为了支持这一论点,在加纳证券交易所上市的公司的可持续发展报告的水平和质量进行了严格审查。使用有目的和方便的抽样技术,选择其中13家公司,并使用全球报告倡议组织(GRI)框架调查他们参与可持续发展报告的情况。从样本公司的年度报告中收集的数据和信息进行了研究,并借助GRI G4报告分析基准进行了内容分析。结果表明,虽然少数公司的披露符合GRI框架要求,但可持续发展报告的质量较低。建议加纳公司的可持续发展报告应是强制性的,而不是自愿的。
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来源期刊
CiteScore
1.00
自引率
0.00%
发文量
66
期刊介绍: IJETM is a refereed and authoritative source of information in the field of environmental technology and management. Together with its sister publications IJEP and IJGEnvI, it provides a comprehensive coverage of environmental issues. It deals with the shorter-term, covering both engineering/technical and management solutions.
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