Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa

Author:

Penney Emmanuel Kofi1,Owusu-Ansah Anthony2ORCID,Amewu Godfred3ORCID,Nsor-Ambala Randolph4ORCID

Affiliation:

1. Department of Accounting, Faculty of Accounting and Finance, University of Professional Studies, Accra, Ghana

2. Department of Land Economy, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana

3. Business School, University of Ghana, Legon Accra

4. Ghana Institute of Management and Public Administration (GIMPA), School of Business, Accra, Ghana

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Reference108 articles.

1. ACCA. (2014). “Stock exchanges in Sub-Saharan Africa: Capturing intent towards ESG requirements. Available at: http://graduate.accaglobal.com/gb/en/technical-activities/technical-resource-search/2014/july/stoch-exchanges-in-Sub-Saharan-africa.html (Retrieved October 2019).

2. The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

3. Perspectives on corporate social responsibility in the chemical sector: A comparative analysis of the Mexican and South African cases

4. Regulatory impact assessment: a survey of selected developing and emerging economies

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