The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off


This study investigates the factors influencing Environmental Disclosure (ED) of companies in Ghana and the nature of ED generally. It examines the relationship between ED and other variables; firm- specific and corporate governance variables. It dwells on the notion of disclosure theory and argues for the inclusion of environmental information as part of the broader corporate disclosure practices of companies. The nature of environmental reporting in consonance with the accounting principle of faithful representation was thus assessed through corporate annual reports. The Ordinary Least Square (OLS) regression model developed was used to ascertain the relationship between the variables. Sample included companies listed on the Ghana Stock Exchange (GES) and non-listed companies. The study found mixed results for firm specific variables. Regulation and location were found to be significant and insignificant respectively, in relation to the ED. The study recommends the need for regulators to ensure a movement from mere ED to monetary disclosure. Also, the institution of Environmental Award Schemes by government to encourage ED is recommended coupled with ensuring that companies develop an Environmental Management System as part of the broader Management Information System.    


User
Notifications
Font Size