203
Views
0
CrossRef citations to date
0
Altmetric
Academic Papers

Sustainability performance reporting in Ghana: the views of SMEs

, &
Pages 56-75 | Received 28 Nov 2022, Accepted 07 Jan 2024, Published online: 29 Jan 2024

References

  • Abor, J., & Quartey, P. (2010). Issues in SME development in Ghana and South Africa. International Research Journal of Finance and Economics, 39(39), 218–228.
  • Afolabi, H., Ram, R., Hussainey, K., Nandy, M., & Lodh, S. (2023). Exploration of small and medium entities’ actions on sustainability practices and their implications for a greener economy. Journal of Applied Accounting Research, 24(4), 655–681. https://doi.org/10.1108/JAAR-09-2022-0252
  • Amoako, K. O., Amoako, I. O., Tuffour, J., & Marfo, E. O. (2022). Formal and informal sustainability reporting: An insight from a mining company’s subsidiary in Ghana. Journal of Financial Reporting and Accounting, 20(5), 897–925. https://doi.org/10.1108/JFRA-12-2020-0368
  • Amran, A., & Haniffa, R. (2011). Evidence in development of sustainability reporting: A case of a developing … : UMUC Library OneSearch: Business & Management. Business Strategy and the Environment, 20(3), 141–156. http://eds.a.ebscohost.com.ezproxy.umuc.edu/eds/pdfviewer/pdfviewer?vid=25
  • Amran, A., Lee, S. P., & Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217–235. https://doi.org/10.1002/bse.1767
  • Aragón-Correa, J. A., Hurtado-Torres, N., Sharma, S., & García-Morales, V. J. (2008). Environmental strategy and performance in small firms: A resource-based perspective. Journal of Environmental Management, 86(1), 88–103. https://doi.org/10.1016/j.jenvman.2006.11.022
  • Arthur, C. L., Wu, J., Yago, M., & Zhang, J. (2017). Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana. Corporate Governance: The International Journal of Business in Society, 17(4), 643–660
  • Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
  • Battisti, M., & Perry, M. (2011). Walking the talk? Environmental responsibility from the perspective of small-business owners. Corporate Social Responsibility and Environmental Management, 18(3), 172–185. https://doi.org/10.1002/csr.266
  • Belal, A. R., & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654–667. https://doi.org/10.1016/j.cpa.2010.06.020
  • Belal, A. R., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study. Accounting, Auditing & Accountability Journal, 20(3), 472–494. https://doi.org/10.1108/09513570710748599
  • Bevan, E. A. M., & Yung, P. (2015). Implementation of corporate social responsibility in Australian construction SMEs. Engineering, Construction and Architectural Management, 22(3), 295–311. https://doi.org/10.1108/ECAM-05-2014-0071
  • Boakye, D. J., Tingbani, I., Ahinful, G. S., & Nsor-Ambala, R. (2021). The relationship between environmental management performance and financial performance of firms listed in the alternative investment market (AIM) in the UK. Journal of Cleaner Production, 278, 124034. https://doi.org/10.1016/j.jclepro.2020.124034
  • Bryan, J. (2006). Training and performance in small firms. International Small Business Journal: Researching Entrepreneurship, 24(6), 635–660. https://doi.org/10.1177/0266242606069270
  • Bunclark, L., & Barcellos-Paula, l. (2021). “Sustainability reporting for sustainable supply chain management in Peru”. Sustainable Production and Consumption, 27, 1458–1472. https://doi.org/10.1016/j.spc.2021.03.013
  • Burton, B. K., Farh, J.-L. L., & Hegarty, W. H. (2007). A cross-cultural comparison of corporate social responsibility orientation: Hong Kong vs. United States students. SSRN Electronic Journal, February, 151–167. https://doi.org/10.2139/ssrn.1007364
  • Carmo, C., & Miguéis, M. (2022). Voluntary sustainability disclosures in non-listed companies: An exploratory study on motives and practices. Sustainability, 14(12), 7365–7322. https://doi.org/10.3390/su14127365
  • Carroll, B. A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://www.researchgate.net/publication/4883660_The_Pyramid_of_Corporate_Social_Responsibility_Toward_the_Moral_Management_of_Organizational_Stakeholders
  • Cristian, D., Maria, L., Artene, A., & Duran, V. (2015). The components of sustainable development – a possible approach. Procedia Economics and Finance, 26(15), 806–811. https://doi.org/10.1016/S22125671/(15)00849-7
  • Crossley, R. M., Elmagrhi, M. H., & Ntim, C. G. (2021). Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium-sized enterprises. Business Strategy and the Environment, 30(8), 3740–3762. https://doi.org/10.1002/bse.2837
  • Darcy, C., Hill, J., McCabe, T., & McGovern, P. (2014). A consideration of organisational sustainability in the SME context. European Journal of Training and Development, 38(5), 398–414. https://doi.org/10.1108/EJTD-10-2013-0108
  • Dartey-Baah, K., & Amponsah-Tawiah, K. (2011). Exploring the limits of western corporate social responsibility theories in Africa. International Journal of Business and Social Sciences, 2(18), 126–137.
  • Dias, A., Rodrigues, L. L., Craig, R., & Neves, M. E. (2019). Corporate social responsibility disclosure in small and medium-sized entities and large companies. Social Responsibility Journal, 15(2), 137–154. https://doi.org/10.1108/SRJ-05-2017-0090
  • Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189. https://doi.org/10.1108/SAMPJ-08-2014-0050
  • Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of Cleaner Production, 129, 169–182. https://doi.org/10.1016/j.jclepro.2016.04.086
  • Dragomir, V. D. (2012). The disclosure of industrial greenhouse gas emissions: A critical assessment of corporate sustainability reports. Journal of Cleaner Production, 29-30, 222–237. https://doi.org/10.1016/j.jclepro.2012.01.024
  • Ebiringa, O. T., Yadirichukwu, E., Chigbu, E. E., & Ogochukwu, O. J. (2013). Effect of firm size and profitability on corporate social disclosures : The Nigerian oil and gas sector in focus. British Journal of Economics Management & Trade, 3(4), 563–574.
  • Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Capstone.
  • Galli, D., Torelli, R., & Caccialanza, A. (2023). Sustainability performance and sustainability reporting in SMEs: A love affair or a fight? Journal of Management & Organization, 1–26. https://doi.org/10.1017/jmo.2023.40
  • Goyal, P., Rahman, Z., & Kazmi, A. A. (2013). Corporate sustainability performance and firm performance research literature review and future research agenda. Management Decision, 51(2), 361–379. https://doi.org/10.1108/00251741311301867
  • Griffith, L. E., Cook, D. J., Guyatt, G. H., & Charles, C. A. (1999). Comparison of open and closed questionnaire formats in obtaining demographic information from Canadian general internists. Journal of Clinical Epidemiology, 52(10), 997–1005. https://doi.org/10.1016/S0895-4356(99)00106-7
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005
  • Hasan, M. N. (2016). Measuring and understanding the engagement of Bangladeshi SMEs with sustainable and socially responsible business practices: An ISO 26000 perspective. Social Responsibility Journal, 12(3), 584–610. https://doi.org/10.1108/SRJ-08-2015-0125
  • Hillary, R. (2004). Environmental management systems and the smaller enterprise. Journal of Cleaner Production, 12(6), 561–569. https://doi.org/10.1016/j.jclepro.2003.08.006
  • Ho, L. J., & Taylor, M. E. (2007). An empirical analysis of triple bottom-line reporting and its determinants : Evidence from the United States and Japan.
  • Holden, E., Linnerud, K., & Banister, D. (2014). Sustainable development: Our common future revisited. Global Environmental Change, 26, 130–139. https://doi.org/10.1016/j.gloenvcha.2014.04.006
  • Hörisch, J., Johnson, M. P., & Schaltegger, S. (2015). Implementation of sustainability management and company size: A knowledge-based view. Business Strategy and the Environment, 24(8), 765–779. https://doi.org/10.1002/bse.1844
  • Hossain, M. M., Alam, M., Islam, M. A., & Hecimovic, A. (2015). Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country. Qualitative Research in Accounting & Management, 12(3), 287–314. https://doi.org/10.1108/QRAM-10-2014-0061
  • Hussain, W., & Merigo, J. M. (2023). Onsite/offsite social commerce adoption for SMEs using fuzzy linguistic decision making in complex framework. Journal of Ambient Intelligence and Humanized Computing, 14(9), 12875–12894. https://doi.org/10.1007/s12652-022-04157-5
  • Ismaeel, M., & Zakaria, Z. (2019). Perception of preparers of sustainability reports in the Middle East. Meditari Accountancy Research, 28(1), 89–116. https://doi.org/10.1108/MEDAR-03-2019-0459
  • Jabbour, C. J. C., & Puppim-de-Oliveira, J. A. (2012). Barriers to environmental management in clusters of small businesses in Brazil and Japan: From a lack of knowledge to a decline in traditional knowledge. International Journal of Sustainable Development & World Ecology, 19(3), 247–257. https://doi.org/10.1080/13504509.2011.634929
  • Jones, P., Comfort, D., Hillier, D., & Eastwood, I. (2005). Retailers and sustainable development in the UK. International Journal of Retail & Distribution Management, 33(3), 207–214. https://doi.org/10.1108/09590.550510588370
  • Kent, P., & Monem, R. (2008). What drives TBL reporting: Good governance or threat to legitimacy? Australian Accounting Review, 18(4), 297–309. https://doi.org/10.1111/j.1835-2561.2008.0036.x
  • Khan, M., Lockhart, J., & Bathurst, R. (2020). A multi-level institutional perspective of corporate social responsibility reporting: A mixed-method study. Journal of Cleaner Production, 265, 121739. https://doi.org/10.1016/j.jclepro.2020.121739
  • Khasharmeh, H. (2010). Social responsibility disclosure in corporate annual reports : evidence from the Gulf Cooperation Council countries Mishiel Said Suwaidan *. International Journal of Accounting Auditing and Performance Evaluation, 6(4), 327-345.
  • Lozano, R., & Huisingh, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2–3), 99–107. https://doi.org/10.1016/j.jclepro.2010.01.004
  • Mazzi, A., Mason, C., Mason, M., & Scipioni, A. (2012). Is it possible to compare environmental performance indicators reported by public administrations? Results from an Italian survey. Ecological Indicators, 23, 653–659. https://doi.org/10.1016/j.ecolind.2012.05.006
  • Mikkilä, M., & Toppinen, A. (2008). Corporate responsibility reporting by large pulp and paper companies. Forest Policy and Economics, 10(7–8), 500–506. https://doi.org/10.1016/j.forpol.2008.05.002
  • Mitchell, C. G., & Hill, T. (2009). Corporate social and environmental reporting and the impact of internal environmental policy in South Africa. Corporate Social Responsibility and Environmental Management, 16(1), 48–60. https://doi.org/10.1002/csr.179
  • Mondal, A., Prasad, R., & Bauri, S. (2021). An empirical study in sustainability reporting practices of Indian small and medium-sized enterprises. Journal of Commerce & Accounting Research, 10(1), 67–76. http://publishingindia.com/jcar/.
  • Nwobu, O. A., Iyoha, F., & Owolabi, A. (2018). Managerial perceptions of corporate sustainability reporting determinants in Nigeria. Journal of Business & Retail Management Research, 12(2), 72–82. https://doi.org/10.24052/JBRMR/V12IS02/MPOCSRDIN
  • Ofori, D. F., & Hinson, R. E. (2007). Corporate social responsibility (CSR) perspectives of leading firms in Ghana. Corporate Governance: The international journal of business in society, 7(2), 178–193. https://doi.org/10.1108/14720700710739813
  • Orazalin, N., & Mahmood, M. (2018). Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry. Energy Policy, 121(January), 70–79. https://doi.org/10.1016/j.enpol.2018.06.015
  • Ortiz-Martínez, E., Marín-Hernández, S., & Santos-Jaén, J. M. (2023). Sustainability, corporate social responsibility, non-financial reporting and company performance: Relationships and mediating effects in Spanish small and medium sized enterprises. Sustainable Production and Consumption, 35, 349–364. https://doi.org/10.1016/j.spc.2022.11.015
  • Parker, C. M., Redmond, J., & Simpson, M. (2009). A review of interventions to encourage SMEs to make environmental improvements. Environment and Planning C: Government and Policy, 27(2), 279–301. https://doi.org/10.1068/c0859b
  • Parnell, S. (2016). Defining a global urban development agenda. World Development, 78, 529–540. https://doi.org/10.1016/j.worlddev.2015.10.028
  • Perez-Sanchez, D., Barton, J. R., & Bower, D. (2003). Implementing environmental management in SMEs. Corporate Social Responsibility and Environmental Management, 10(2), 67–77. https://doi.org/10.1002/csr.37
  • Pobbi, M., Anaman, E. A., & Quarm, R. S. (2020). Corporate sustainability reporting: Empirical evidence from Ghana. Journal of Economics and Business, 3(3), https://ssrn.com/abstract=3649396
  • Rahaman, A. S. (2000). Senior management perceptions of social and environmental reporting in Ghana. Social and Environmental Accountability Journal, 20(1), 7–10. https://doi.org/10.1080/0969160X.2000.9651625
  • Ramos, T. B., Cecílio, T., Douglas, C. H., & Caeiro, S. (2013). Corporate sustainability reporting and the relations with evaluation and management frameworks: The Portuguese case. Journal of Cleaner Production, 52, 317–328. https://doi.org/10.1016/j.jclepro.2013.03.002
  • Rizk, R., Dixon, R., & Woodhead, A. (2008). Corporate social and environmental reporting: A survey of disclosure practices in Egypt. Social Responsibility Journal, 4(3), 306–323. https://doi.org/10.1108/17471110810892839
  • Roca, L. C., & Searcy, C. (2012). An analysis of indicators disclosed in corporate sustainability reports. Journal of Cleaner Production, 20(1), 103–118. https://doi.org/10.1016/j.jclepro.2011.08.002
  • Rodríguez-Gutiérrez, P., Guerrero-Baena, M. D., Luque-Vílchez, M., & Castilla-Polo, F. (2021). An approach to using the best-worst method for supporting sustainability reporting decision-making in SMEs. Journal of Environmental Planning and Management, 64(14), 2618–2640. https://doi.org/10.1080/09640568.2021.1876003
  • Said, R., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212–212. https://doi.org/10.1108/17471110910964496
  • Sotorrío, L. L., & Sánchez, J. L. F. (2010). Corporate social reporting for different audiences: The case of multinational corporations in Spain. Corporate Social Responsibility and Environmental Management, 17(5), 272–283. https://doi.org/10.1002/csr.215
  • Steinhöfel, E., Galeitzke, M., Kohl, H., & Orth, R. (2019). Sustainability reporting in German manufacturing SMEs. Procedia Manufacturing, 33, 610–617. https://doi.org/10.1016/j.promfg.2019.04.076
  • Sulaiman, M., Abdullah, N., Fatima, A. H., Sciences, M., Gombak, J., Lumpur, K., Campus, G. B., & Terengganu, K. (2014). Determinants of environmental reporting. International Journal of Economics, Management and Accounting 22(1), 63–90.
  • Talbot, D., Raineri, N., & Daou, A. (2021). Implementation of sustainability management tools: The contribution of awareness, external pressures, and stakeholder consultation. Corporate Social Responsibility and Environmental Management, 28(1), 71–81. https://doi.org/10.1002/csr.2033
  • Tauringana, V. (2020). Sustainability reporting challenges in developing countries : Towards management perceptions research evidence-based practices. 2019. https://doi.org/10.1108/JAEE-01-2020-0007.
  • Uhlaner, L. M., Berent-Braun, M. M., Jeurissen, R. J. M., & de Wit, G. (2012). Beyond size: Predicting engagement in environmental management practices of Dutch SMEs. Journal of Business Ethics, 109(4), 411–429. https://doi.org/10.1007/s10551-011-1137-x
  • Veleva, V., Hart, M., Greiner, T., & Crumbley, C. (2003). Indicators for measuring environmental sustainability: A case study of the pharmaceutical industry. Benchmarking: An International Journal, 10(2), 107–119. https://doi.org/10.1108/14635770310469644
  • Villiers, C. J. D. (2003). Why do South African companies not report more environmental information when managers are so positive about this kind of reporting ? Meditari Accountancy Research, 11(1), 11–23.
  • Visser, B. W. (2003). Corporate responsibility in a developing country context. Ethical Corporation, 20(August), 1–3.
  • Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180. https://doi.org/10.1002/smj.4250050207
  • Wilmshurst, T. D., & Frost, G. R. (2000). Corporate environmental reporting A test of legitimacy theory, 13(1), 10–26.
  • Yahya, A. Z., Othman, M. S., & Shamsuri, A. L. S. (2012). The impact of training on small and medium enterprises. SMEs performance. Journal of Professional Management, 2(1), 15–25.
  • Yusuf, A., & Saffu, K. (2005). Planning and performance of small and medium enterprise operators in a country in transition. Journal of Small Business Management, 43(4), 480–497. https://doi.org/10.1111/j.1540-627X.2005.00148.x
  • Zhao, N., & Patten, D. M. (2016). An exploratory analysis of managerial perceptions of social and environmental reporting in China: Evidence from state-owned enterprises in Beijing. Sustainability Accounting, Management and Policy Journal, 7(1), 80–98. https://doi.org/10.1108/SAMPJ-10-2014-0063

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.