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Article
Publication date: 29 August 2023

Kwame Oduro Amoako, Keith Dixon, Isaac Oduro Amoako, Emmanuel Opoku Marfo, James Tuffour and Beverley Rae Lord

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study…

Abstract

Purpose

With the recent increasing relevance of sustainability, multinational enterprises are faced with divergent stakeholder demands and persistently shifting priorities. This study aims to examine stakeholders’ perceptions of the sustainability performance of a gold mining subsidiary in Ghana.

Design/methodology/approach

Using a purposive sampling technique, the authors interviewed managers and employees of the case enterprise, officials of regulatory institutions and host community members on their perceptions of the case enterprise’s sustainability performance. The authors triangulated the opinions expressed by these stakeholders with data from annual reports. The data were analysed through the lens of stakeholder theory.

Findings

The authors found that while members of the host community and the regulatory institutions were keenly interested in the case enterprise’s social and environmental activities, they perceived their performance as unimpressive, considering the economic benefits derived from the mining operations. On the contrary, the managers and employees of the case enterprise were satisfied with their environmental compliance and social intervention programmes, even though the company’s economic position had declined. The authors submit that the variations in the sustainability performance perceptions among the stakeholders are due to the lack of a deeper understanding of the other stakeholders’ expectations.

Practical implications

To equitably satisfy diverse stakeholder expectations, the study highlights the role of stakeholder collaborations in understanding the expectations of more salient stakeholder groups such as community members and employees, as well as the lesser salient groups such as academics. It also demonstrates the fluidity of sustainability and its benefits in designing a consensual sustainable management strategy. This implies that managers of the case mining enterprise make the necessary efforts to meet the diverse stakeholder needs while attaining their primary objective of creating wealth for shareholders.

Originality/value

Compared to advanced economies, studies on sustainability performance in emerging economies are limited. Nonetheless, these limited studies leave out stakeholder perceptions, focusing more on quantitative performance indicators. Using thematic and content analyses, the authors investigate stakeholder perceptions on the sustainability performance of a case mining subsidiary operating in Ghana. The study focused on Ghana because it is ranked with South Africa as the top two producers of gold in Africa. Nonetheless, unlike South Africa, Ghana faces more sustainability challenges from the mining sector due to weak institutions in enforcing sustainability standards.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 17 August 2021

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Emmanuel Opoku Marfo

Using a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of sustainability…

Abstract

Purpose

Using a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of sustainability reporting in the emerging economy’s context.

Design/methodology/approach

Semi-structured interviews were conducted amongst managers and employees of the mining company and members of their host community. Based on the interview themes, archival data were extracted from the 2020 Integrated Annual Report of the case company to corroborate the results from the interviews.

Findings

The authors found that most of the stakeholders from the host community interviewed were not aware and, to an extent, not interested in formal sustainability reports. In place of that, the management of the mining subsidiary uses informal channels of communication, including meetings and durbars, to verbally engage the local community and their representatives on sustainability matters. Whilst the formal sustainability reports met the internal requirements set by the parent company, the informal engagements were critical for gaining external legitimacy from the host community and other interest groups. Hence, the authors argue that mining companies and their subsidiaries, particularly in developing economies, need to consider informal forms of sustainability reporting alongside the formal channels to engage local communities to address sustainability issues and avert disruptions to their operations.

Originality/value

Sustainability reporting studies have focussed mainly on annual reports published in print or corporate websites, ignoring informal forms of sustainability reporting. This study sheds light on the informal forms of sustainability reporting. This is important as formal forms of sustainability reporting may be less useful for engaging local mining communities in developing economy contexts.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 12 December 2023

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour, Gilbert Zana Naab and Kofi Owiredu-Ghorman

Drawing on both the stakeholder theory and Carroll’s Corporate Social Responsibility Pyramid, this chapter explores sustainability practice challenges of a gold minning…

Abstract

Drawing on both the stakeholder theory and Carroll’s Corporate Social Responsibility Pyramid, this chapter explores sustainability practice challenges of a gold minning multinational enterprise in Ghana. Primary data was collected through observation and the interviewing of multi-stakeholder groups. We found that internal stakeholders perceive sustainability expenditure as costly. However, while employees of the case enterprise see the cost as depleting shareholders’ wealth, managers view them as investment with possible long-term benefits. Meanwhile, the external stakeholders perceive the gold mining enterprise’s sustainability expenditure as meagre and that beneficiary communities are not economically empowered to sustain those investments. Again, we found that government’s inability to clamp down illegal gold mining threatens economic and environmental sustainability. Additionally, members of the host community identify the lack of adequate employment opportunities within the entity as a hindrance to their economic empowerment. We submit that the resolution of the sustainability challenges would contribute to the balancing of stakeholders’ expectations: the conduct of ethical business through compliance to environmental laws; promotion of host communities’ social well-being; and improved economic returns for shareholders. By meeting the needs of stakeholders, gold mining enterprises could gain acceptance in their host communities and boost corporate reputation.

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Keywords

Book part
Publication date: 10 October 2022

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Newman Amaning

This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana…

Abstract

This study was aimed at examining the motivations, elements and channels of sustainability reporting of a multinational mining company that operates a subsidiary in Ghana. Semi-structured interviews were conducted among the company’s key stakeholders. These informants were drawn from the case company, a public regulatory agency, members and the opinion leaders of the company’s host community. In addition to the primary data, secondary documents were relied upon to corroborate the views shared by the interviewees. We discovered that while the sustainability reporting mechanism was necessary for gaining internal legitimacy with the parent company, to a large extent, the host community did not appreciate the importance of that report. In place of that the management of the mining subsidiary employed less-formal channels of communication to engage the community representatives on matters relating to sustainability. Our findings suggest that the sustainability reporting process must be adaptable and not always communicated formally. Therefore, the process needs to be re-organised to meet the expectations of all key stakeholders within the subsidiary companies’ jurisdictions. To meet the expectation of stakeholders and gain legitimacy, those charged with the governance of subsidiary companies need to contextualise their sustainability reporting strategies.

Content available
Book part
Publication date: 12 December 2023

Abstract

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Content available
Book part
Publication date: 10 October 2022

Abstract

Details

The African Context of Business and Society
Type: Book
ISBN: 978-1-80117-853-2

Abstract

Details

Contextualising African Studies: Challenges and the Way Forward
Type: Book
ISBN: 978-1-80455-339-8

Abstract

Details

The African Context of Business and Society
Type: Book
ISBN: 978-1-80117-853-2

Book part
Publication date: 14 October 2019

Modestus Fosu, Timothy Quashigah and Paulina Kuranchie

The threat of climate change to life has provoked animated reactions through debates in academic and non-academic circles. It has also provoked research, regulations and campaigns…

Abstract

The threat of climate change to life has provoked animated reactions through debates in academic and non-academic circles. It has also provoked research, regulations and campaigns across the globe. A notable area of concern has been people's awareness of, and consequent adjustment to, this pressing danger. This study begins from the critical perspective that there is little knowledge about the extent to which Africans, in general, and Ghanaians, in particular, are made aware of the climate change scourge and its implications. Thus, this study investigates the global discourse by providing knowledge on how the Ghanaian media inform people on climate change and the implications thereof. Underpinned by theories relating to the information function of the media, agenda setting and media effects, the study would draw data from in-depth interviews with key government and duty bearers, and from a qualitative content analytical approach using a broad spectrum of media outlets including online news portals. We theorise that the Ghanaian media grossly under-represent the climate change narrative, which could circumscribe people's awareness and knowledge of the phenomenon. The interventionist position the paper adopts is that a vigorous agenda focused on the specific Ghanaian and African media contexts be adopted to bring climate change issues to the doorstep of Ghanaians and Africans. Consequently, the study would present a number of critical ways to responding to the threat of regional and global climate change.

Details

Climate Change, Media & Culture: Critical Issues in Global Environmental Communication
Type: Book
ISBN: 978-1-78769-968-7

Keywords

Article
Publication date: 23 March 2021

Kofi Agyekum, Emmanuel Adinyira and James Anthony Oppon

The increased awareness of global environmental threats like climate change has created an upsurge of interest in low embodied carbon building materials for green building…

Abstract

Purpose

The increased awareness of global environmental threats like climate change has created an upsurge of interest in low embodied carbon building materials for green building delivery. Though the literature advocates for the use of hemp-based building materials, there is no evidence of studies to explore its potential use in Ghana. Therefore, this study explores the potential factors that limit the adoption of hemp as an alternative sustainable material for green building delivery in Ghana.

Design/methodology/approach

A structured questionnaire was used to solicit the views of built environment professionals operating in construction, consulting and developer firms. The questions were developed through a comparative review of the related literature and complemented with a pilot review. Data were analysed via descriptive and inferential statistics.

Findings

On the average, the majority of the respondents showed a moderate level of awareness of hemp and its related uses in the construction industry. Also, certain key factors like the perceived association of hemp with marijuana, lack of expertise in the production of hemp-related building materials, farmers not getting the needed clearance for the cultivation of hemp, lack of legislation by the government in the legalisation of hemp and the inadequate knowledge of consumers on the benefits of hemp-based building materials were identified as potential limitations to the adoption of hemp as an alternative sustainable material for green building delivery.

Originality/value

The findings from this study provide insights into a less investigated area in sub-Saharan Africa and further provide new and additional information to the current state-of-the-art on the potential for the use of hemp in the building construction sector.

Details

International Journal of Building Pathology and Adaptation, vol. 40 no. 2
Type: Research Article
ISSN: 2398-4708

Keywords

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