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The study seeks to examine women’s participation in Ghana’s extractive growth-driven economy and the quality of this participation in terms of employment status and earnings relative to their male counterparts and establish whether these differences constitute discrimination for policy attention.

The study adopts both quantitative and qualitative methodological approaches to assess the extent of gender inequality in employment and earnings in the Ghanaian extractive sector and the sources of these differences. It computes three segregation indices to ascertain the degree of unequal gender distribution of employment based on nationally representative labour force and living standards surveys followed by quantitative analysis of gender earnings differences using Oaxaca–Blinder decomposition technique. This is complemented by the results of Focus Group Discussion to go behind the numbers and examine the sources of the employment and earnings differences between men and women in extractive activities.

The authors observe lower participation of women in the extractive sector, with a considerable degree of gender segregation and existence of gender earnings gap in favour of men due to differences in observable characteristics such as age, education and occupational skills. There is also evidence of existence of discrimination against women and indication of barriers that impede women’s involvement in high-earning extractive activities in Ghana. The study suggests measures to remove these barriers and improve women’s education particularly in science, technology, engineering and mathematics to address the gender imbalance in extractive activities in Ghana.

Women’s low involvement in the strong extractive growth-driven process has implication for undermining the effort of empowering women economically.

The study draws argument from the literature and adopts a combination of quantitative and qualitative techniques to establish gender in terms of employment distribution and earnings in favour of males in the Ghanaian extractive sector. This has the effect of undermining women’s economic empowerment and exacerbating gender inequality in the country.

Well-functioning institutions are repeatedly claimed to attract foreign direct investment (FDI) by reducing the costs and uncertainty of economic activity. Nonetheless, it has been argued that institutions may matter less for FDI in the primary sector. This study aims to theoretically and empirically investigate the role of institutions for attracting FDI in agricultural and in extractive activities.

This study uses worldwide country and sector-level data on inward FDI for the period 1996–2007. The key independent variables, property rights protection, corruption and democracy, are measured using World Bank Governance Indicators and Polity IV as data sources. Fixed effect panel regression, Tobit regression and generalized method of moments are used for data analysis.

The authors corroborate the importance of institutions for aggregate FDI. Disaggregating by primary subsector, the authors find that agricultural FDI, like aggregate FDI, is attracted by institutional features such as rule of law and property rights protection and democracy, whereas extractive FDI is not. The authors also find some evidence that corruption deters FDI in both primary subsectors.

The authors take a first step toward linking the largely empirical institutions-FDI literature more closely with the economics-based theoretical discussions of FDI risk grounded on a property rights approach, to discuss issues such as effective control rights over investments, which may vary between sectors. The authors also explore a novel idea that extractive activities may be less sensitive to institutions because the time horizon is limited by the depletion of the resource, resulting in an inherently relatively short-term commitment to a host-country location.

This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate board characteristics and firm characteristics can explain observable differences in the extent of CSR disclosure.

Based on the KPMG survey 2017, the sample comprises all the firms in the extractive industries, such as mining and oil and gas and also retail industries, such as food and drug retailers and general retailers for the sample period of 2005 to 2018.

The findings show that the level of CSR disclosure from extractive sector is much higher than that of their counterparts in retail sector. In addition, the multiple regression results show that CSR disclosure is positively and significantly associated with board gender diversity, board independence, board size. Nevertheless, the results show that board meetings and Chief Executive Officer duality do not have a significant impact on CSR disclosure.

This study contributes to the existing literature on CSR in that it advances the understanding of the interaction between governance mechanisms and specific firm characteristics of two distinct sectors of the UK economy and how this in turn influences the CSR in the two sectors.

This paper aims to examine the effects of extractive activities on the well-being of local communities and assesses stakeholder expectations of resource benefits and the corporate social responsibility (CSR) practices of oil companies in Ghana.

The paper uses a qualitative approach based on an exploratory research design to investigate the opinions and experiences of stakeholders in the growing oil and gas industry in Ghana.

The empirical findings demonstrate that entry negotiated agreements and local content requirements in the offshore oil industry have minimal benefits because of the lack of linkages with the economies of local communities. Additionally, the nature of CSR practices within the extractive industry is directly traceable to the resource governance arrangements and plural logics in Ghana’s institutional context.

This study only provides insights into natural resource governance and CSR issues in offshore oil and gas projects. Thus, the findings are not generalisable to the entire industry, including onshore drilling, which have other sustainability issues.

This research highlights the gap in natural resource management in Ghana and the effects of community expectations on CSR practices in the oil and gas industry. Therefore, this study posits the significance for including compliance requirements for improving the well-being of host communities in entry negotiated agreements and local contents.

By highlighting the nuanced issues in natural resource management within the oil and gas industry in Ghana, this paper makes significant contributions to the CSR and sustainability literature.

The purpose of this paper is to understand the driving forces of environmental management practices in mining and manufacturing firms using data from Ghana.

Prior exploratory factor analysis and structural equation modeling, based on questionnaire survey data, were used to study the driving forces of environmental management practices in the extractive and manufacturing firms using institutional theory.

Environmental management practices by organizations in Ghana are driven by regulatory and the mimetic pressures. Normative pressure has no significant effect on environmental management practices. The authors found no difference between the extractive and the manufacturing sectors as far as the results are concerned.

The results indicate the importance of regulatory bodies in developing good environmental policies that are implemented and monitored in order to achieve improved environmental performance. Effective implementation of environmental policies is likely to motivate other firms to mimic the actions of implementing organizations. One limitation of this work is the use of data from Ghana. It is important for other researchers to assess these relationships using data from a wider geographical area.

The results indicate that organizations implement environmental management practices as a result of coercive and mimetic pressures. In practice, it is therefore important for the regulatory bodies, such as the Environmental Protection Agency Ghana, to be very innovative in developing good environmental regulations that are monitored to ensure implementation by all polluting sources. This is because the results indicate that the monitoring of regulations by regulatory bodies seems to be connected to the implementation of these regulations. Such implementation is also expected to be benchmarked by other firms, thereby influencing the “greening” agenda in Africa.

The study illustrates and provides some insights, and builds on the literature in the area of green supply chain strategies for a developing country’s environment. This is one of the few studies that investigate the driving forces of environmental management implementation using the institutional theory based on data from the African business environment.

This paper aims to identify the underlying key components of illicit financial flows (IFFs) and highlights the priority areas where government resources should be pooled under a whole of government approach to mitigate the risks posed by IFFs. These areas are tax avoidance and tax evasion (specifically intra-company profit shifting, investment and profit shifting within the extractive sector, fraud and beneficial ownership), anti-corruption measures, governance and accountability measures, anti-money laundering effectiveness and effectiveness in the detection of falsified customs declarations.

The concept of IFFs is emerging as an umbrella term for bringing together seemingly disconnected issues. The concept is ill-defined, but there are various identifiable components supporting the term IFF such as capital flight, corruption, money laundering, tax avoidance, tax havens and transfer pricing practices. The author identifies the key areas of concern through a literature review and recommends prioritization of short- to medium-term risk areas and long-term policy imperatives.

In the short- to medium-term, an effective “whole-of-government” approach should be based on uniform risk identification and prioritization between mandated government agencies and in the long run, it should be focused on building responsive and effective institutions through a process of good governance and effective taxation.

A large body of literature deals with “IFFs” and the “whole-of-government approach” as separate concepts. This paper draws on the existing literature and identifies priority areas for addressing IFFs, and, for these to be successful, they are entirely dependent on a whole-of-government approach – both in the short and long run.

This chapter presents the African context, and in particular Sierra Leone, one that can be used as an example with common structural conditions and contingencies of many other African and developing countries. Specifically, this chapter will aim to present a brief history of Sierra Leone, its culture, and an overview of its economic and entrepreneurial ecosystem and related challenges. This chapter will also present clear evidence of the fact that EE needs contextualisation, as much as other studies on entrepreneurship. It will also present an analysis of a set of structural, education-related, and cultural factors that may impede the full application of theoretical models developed in western countries and contexts.

The study aims to empirically examine the impact of organizational culture on accounting information system and corporate performance of firms in Ghana.

A survey was conducted using top corporate executives of diverse firms from different industrial sectors. The data were analyzed using structural equation modeling (SEM) and a further post hoc test was done using analysis of variance (ANOVA).

The study demonstrates that there is a statistically significant relationship between organizational culture on accounting information system and corporate performance. The results indicate that mission, adaptability and consistency dimensions of organizational culture were significant and also accounting information system influences corporate performance. Moreover, there are significant differences in the means of accounting information system on different industrial sectors.

The study is limited to the extent that only overall profitability was used to measure performance. In addition, the study did not control for leadership style and organizational structure in the relationships. The implication of the study is that ethical culture-shaped accounting information system and financial reporting practice which ultimately leads to corporate performance.

Ghana is a developing country where structures and institutions are not well developed. Businesses and organizational forms are now beginning to pick up; therefore, organizational culture, accounting information systems and their impact on corporate performance are not well documented. These are all new phenomena in this part of the globe. The context of Ghana in terms of national culture that feeds into organizational culture, institutions, quality and application of accounting information is entirely different from that of advanced countries. The study therefore contributes to the extant literature by applying the constructs of organizational culture, accounting information system and corporate performance within a developing country perspective.