Sustainability performance reporting in Ghana: the views of SMEs

Abstract

The study examines the perspectives of small and medium-scale enterprises (SMEs) on sustainability performance reporting in Ghana and also determines the impact of the barriers and motivations on SMEs’ decisions to engage in sustainability performance reporting. The study is based on cross-sectional data from 183 SMEs using a structured questionnaire as the research instrument. The study reveals that the extent of sustainability performance reporting of SMEs in Ghana is 38.3%. The results also show that financial constraints, lack of knowledge and awareness, lack of expertise, absence of legal/regulatory requirements and lack of motivation are some of the main barriers perceived as impeding SMEs from engaging in sustainability performance reporting. The study validates the propositions of the resource-based view theory. The findings of the study have important implications for considerations by the key stakeholders in trying to encourage SMEs to adopt or improve sustainability performance reporting behaviour in Ghana.

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