Comparing sustainability disclosures on corporate websites: a case study of Newmont Mining Corporation's plant sites in Ghana
by Kwame Oduro Amoako; Isaac Oduro Amoako; Emmanuel Opoku Marfo
International Journal of Multinational Corporation Strategy (IJMCS), Vol. 2, No. 3/4, 2018

Abstract: The purpose of this article is to analyse sustainability information reported by two plant sites of a multinational mining firm operating in Ghana. It draws on institutional theory and firm characteristics to compare and contrast the sustainability reporting contents on the websites of two plants of a multinational mining company in the same country. The study uses case study approach with qualitative content analysis to benchmark the sustainability information found on the websites of the two plants of Newmont Mining Corporation, Newmont Ghana Gold Ltd. at Ahafo and Newmont Golden Ridge Ltd. at Akyem based on the Global Reporting Initiative and the United Nations Division for Sustainability Development models. It was discovered that even though both plants reported on all aspects of sustainability - economic, environmental and social, the plant sites vary in the contents and details of reports even though the websites had the same headings. These variations are arguably due to the institutional pressures and variations in the characteristics of the two plants. This article contributes to an understanding of how on sitespecific institutional pressures from stakeholders such as community and regulatory bodies and the size and age of subsidiaries may impact on sustainability reporting.

Online publication date: Fri, 05-Jul-2019

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Multinational Corporation Strategy (IJMCS):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com