加纳最大企业的使命、愿景和价值声明中的可持续性内容:部门分析

IF 1.3 Q1 LAW
Emmanuel Opoku Marfo, Kwame Oduro Amoako, Jones Lewis Arthur, Nicholas Yankey
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引用次数: 0

摘要

本文的目的是比较加纳最大的公司中的各个部门是如何将可持续性纳入其使命、愿景和价值声明的。这些公司被分为九个部门,对使命、愿景和价值声明中的可持续发展内容进行了交叉列表和主题内容分析,以确定部门差异。尽管每五家 GC100 企业中就有三家是金融机构,但制造业和采掘业以及排名第 1-20 位的企业将所有可持续发展维度(即经济、社会和环境)纳入其使命、愿景和价值宣言的可能性是前者的三倍。这项研究揭示了新兴经济体大型企业的使命、愿景和价值声明等战略声明的规模,以及它们如何与可持续发展保持一致。原创性/价值关于大型企业如何将可持续发展纳入其使命、愿景和价值宣言的研究并非新议程,但在新兴经济体中却很零散。本研究的新颖之处在于填补了这一空白,并从加纳(新兴经济体)最大组织的行业比较角度为这一主题做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainability dimensions in the mission, vision and value statements of the largest corporations in Ghana: a sectoral analysis

Purpose

The purpose of this paper is to compare how the various sectors among the largest companies in Ghana have incorporated sustainability into their mission, vision and value statements.

Design/methodology/approach

The mission, vision and value statements of the 100 largest corporations in Ghana, known as Ghana Club 100 (GC100), were extracted from the firms’ official websites. These firms were grouped into nine sectors, and the sustainability components in the mission, vision and value statements were subjected to cross tabulation and thematic contents analysis to establish the sectoral variations.

Findings

In formulating their mission, vision and value statements, GC100 firms were more than six times likely to include economic sustainability themes than environmental sustainability themes. Even though three out of every five GC100 firms are financial institutions, the manufacturing and the extractive sectors and firms ranked 1st−20th are three times likely to incorporate all the sustainability dimensions (i.e. economic, social and environmental) into their mission, vision and value statements. Firms in the financial sector and those ranked 80th−100th were more likely not to publish either a mission, vision or value statements online.

Practical implications

This study reveals the magnitude of the strategic pronouncements such as mission, vision and value statements of large firms in emerging economies and how they are aligned with sustainability. This could serve as a basis for formulating guidelines to reinforce efforts that contribute to corporate sustainability.

Originality/value

Research on how large firms align sustainability into their mission, vision and value statements is not a new agenda, but fragmented in the context of the emerging economies. The novelty is that this study addresses this gap and contributes to this topic from a sectoral comparative perspective of largest organization in Ghana, an emerging economy.

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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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