Determinants of environmental disclosures of listed firms in Ghana

Emerald Edem Welbeck (), Godfred Matthew Yaw Owusu (), Rita Amoah Bekoe () and John Amoah Kusi ()
Additional contact information
Emerald Edem Welbeck: University of Ghana Business School
Godfred Matthew Yaw Owusu: University of Ghana Business School
Rita Amoah Bekoe: University of Ghana Business School
John Amoah Kusi: University of Ghana Business School

International Journal of Corporate Social Responsibility, 2017, vol. 2, issue 1, 1-12

Abstract: Abstract The purpose of the paper is to examine the type of environmental-related information firms disclose mostly in Ghana, the trend of such disclosures and investigate the determinants of environmental disclosures by firms in Ghana. Using the Global Reporting Initiative (GRI) index as a benchmark, a content analysis of the corporate annual report of 17 firms listed on the Ghana Stock Exchange (GSE) was conducted over a 10-year period (2003 to 2012) to determine the total environmental disclosure scores of the sampled firms. The determinants of environmental disclosure practices of the firms were ascertained by means of a regression analysis. Results of this study indicate that listed firms in Ghana disclose some amount of environmentally-related information espoused by GRI though the level of disclosure is low. Also, the level of disclosure by environmentally-sensitive firms is higher than the less sensitive firms similar to existing studies. Moreover, the study finds firm size, auditor type, age of the firm and industry type to be significant predictors of firms’ environmental disclosure practices.

Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (12)

Downloads: (external link)
http://link.springer.com/10.1186/s40991-017-0023-y Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:ijocsr:v:2:y:2017:i:1:d:10.1186_s40991-017-0023-y

Ordering information: This journal article can be ordered from
https://jcsr.springeropen.com/

DOI: 10.1186/s40991-017-0023-y

Access Statistics for this article

International Journal of Corporate Social Responsibility is currently edited by René Schmidpeter and Samuel O. Idowu

More articles in International Journal of Corporate Social Responsibility from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().