Abstract:
This study examines the extent of Global Reporting Initiative performance indicators disclosed
in Sustainability Reports of mining companies in Ghana to see the content and trend
development. Case study approach to 20 reports (in 2008 and 2012) of 10 large scale mining
companies in Ghana was used and analysed using content analysis methods. The findings
suggest there has been a wider and increasing trend in the disclosure of performance indicators
in sustainability report in accordance with Global Reporting Initiative (GRI) guidelines. The
findings suggest that mining companies in Ghana have made good progress in voluntary
adoption of the GRI guidelines to increase transparency, credibility and comparability in
sustainability reporting.
