{"title":"Corporate environmentalism: an assessment of sustainability reporting among firms in Ghana","authors":"Albert Ahenkan, A. Aboagye, E. Boon","doi":"10.1504/IJETM.2018.10022304","DOIUrl":null,"url":null,"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.","PeriodicalId":13984,"journal":{"name":"International Journal of Environmental Technology and Management","volume":"21 1","pages":"319"},"PeriodicalIF":0.5000,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Environmental Technology and Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/IJETM.2018.10022304","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"ENGINEERING, ENVIRONMENTAL","Score":null,"Total":0}
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.
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.