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Determinants of the Level of Sustainability Reports of Mining Companies in Ghana

Abstract

The aim of the study is to examine the determinants of the level of sustainability report of mining companies in Ghana in the absence of regulatory and statutory requirements. This study hypothesises that the level of sustainability reports is correlated with the size, growth rate, and profitability, efficiency, gearing ratio, working capital, age and the complexity of the company. Fifty sustainability reports of 10 large scale mining companies in Ghana were used from the period of 2008 to 2012. With the use of content analysis the study finds that there are significant effects of corporate size, profitability (positive), gearing, working capital and complexity of MCGs (negative) on the level of Sustainability Report whilst no significant effects of growth rate, efficiency and the age of the company are found in spite of the increasing level of the report.

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