Determinants of environmental disclosures of listed firms in Ghana
| Autor: | Rita Amoah Bekoe, John Amoah Kusi, Emerald Edem Welbeck, Godfred Matthew Yaw Owusu |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
lcsh:HD60-60.5
lcsh:HF5387-5387.5 Index (economics) ComputingMilieux_THECOMPUTINGPROFESSION business.industry 05 social sciences Accounting Regression analysis 050201 accounting Audit Annual report lcsh:Social responsibility of business Ghana lcsh:Business ethics Environmental disclosure Stock exchange 0502 economics and business ddc:650 Corporate social responsibility Umweltbericht business 050203 business & management |
| Zdroj: | International Journal of Corporate Social Responsibility, Vol 2, Iss 1, Pp 1-12 (2017) |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|