Investigating Performance Indictors Disclosure in Sustainability Reports of Large Mining Companies in Ghana

Purpose: This study examines the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in Sustainability Reports of large mining companies in Ghana. Design/methodology/approach: Content analysis methods used to analyse 50 sustainability reports of 10 large scale mining companies in Ghana covering the period 2008-2012. Findings: The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports for the large mining companies in Ghana in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Research limitations/implications: Practical implications: The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which encourage the mining sector moving forward in the adoption of international reporting standards. Social implications: Originality/value: This paper initialises investigating into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.