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

Authors: Albert Ahenkan; Alice Anima Aboagye; Emmanuel Kwesi Boon

Addresses: Department of Public Administration and Health Services Management, University of Ghana Business School, P.O. Box LG 78, Legon, Ghana ' Accounting Department, University of Ghana Business School, P.O. Box LG 78, Legon, Ghana ' International Centre for Enterprise and Sustainable Development (ICED), 38 Adjirigano Street, East Legon, P.O. Box KA16461, Airport-Accra, Ghana

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.

Keywords: corporate environmentalism; GRI framework; sustainable development; sustainability reporting; Ghana.

DOI: 10.1504/IJETM.2018.100591

International Journal of Environmental Technology and Management, 2018 Vol.21 No.5/6, pp.319 - 339

Received: 21 Sep 2018
Accepted: 09 Jan 2019
Published online: 04 Jul 2019 *

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