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

Clement Lamboi Arthur (Department of Accounting, University of Cape Coast, Cape Coast, Africa)
Junjie Wu (Faculty of Business and Law, Leeds Beckett University, Leeds, UK)
Milton Yago (Faculty of Business and Law, Leeds Beckett University, Leeds, UK)
Jinhua Zhang (Zhejiang University of Technology, Hangzhou, China)

Corporate Governance

ISSN: 1472-0701

Article publication date: 7 August 2017

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.

Keywords

Citation

Arthur, C.L., Wu, J., Yago, M. and Zhang, J. (2017), "Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana", Corporate Governance, Vol. 17 No. 4, pp. 643-660. https://doi.org/10.1108/CG-05-2016-0124

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited