Awareness of Integrated Reporting in Ghana:A Case Study at Asante Akim Central Municipality

Job Boahen and Dr. Ephraim Awinbugri Armstrong
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Job Boahen: PhD(c) Accounting,Valley View University, Ghana
Dr. Ephraim Awinbugri Armstrong: Lecturer (CODeL), University of Education, Winneba, Ghana

International Journal of Research and Innovation in Social Science, 2021, vol. 05, issue 12, 430-436

Abstract: The advocacy of the International Integrated Reporting Council (IIRC) focuses on the adoption of integrated reporting (I.R.) to mitigate the apparent lapses of corporate social responsibility (C.S.R.) reports. In Ghana, MMDAs serve as development agents, and comprehensive financial and integrated reporting is critical for stakeholders’ trust and investors’ willingness to engage in the Assembly. The research used a quantitative research design, with 100 respondents out of a total population of 250 receiving questionnaires. Using the Statistical Product and Service Solutions, the researcher used descriptive statistics to analyse the data (SPSS, 22.0). The findings show that even though there is 85% awareness of integrated reporting and its apparent benefits, the Assembly is yet to fully adopt I.R. in its reporting process. The study thus recommended full adoption of I.R. by the Assembly as a means of adherence to the assurance standards ISAE3000 and AA1000AS and enhanced public confidence in its reporting process, leading to attraction of investors therein. The research concluded that there was a high level of awareness of integrated reporting at Asante Akim Central Municipality

Date: 2021
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