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.
