Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

Clement Lamboi Arthur, Junjie Wu*, Milton Yago, Jinhua Zhang

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

28 Citations (Scopus)

Abstract

Purpose: The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach: Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings: The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications: The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value: This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

Original languageEnglish
Pages (from-to)643-660
Number of pages18
JournalCorporate Governance (Bingley)
Volume17
Issue number4
DOIs
Publication statusPublished - 7 Aug 2017
Externally publishedYes

Keywords

  • Environmental issues
  • Ghana
  • Global reporting initiative
  • Mining companies
  • Performance indicators
  • Sustainability reporting

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