Title: METRICS FOR GREEN ACCOUNTING PRACTICES IN RURAL GHANAIAN BANKS
Author:
Dr. Edward Yeboah
Abstract:
The study developed metrics to assess green accounting practices in Ghana’s rural and community banks. The study used a cross-sectional design as the research design, based on the legitimacy, stakeholder, and intergenerational equity theories. The survey purposely selected ten rural and community banks from three different geographical regions of Ghana. Data was collected from 30 individuals using self-constructed questionnaires, involving 3 management personnel from each bank. The data passed through validation and reliability testing. The study concludes that measuring green accounting through primary data obtained from questionnaires centered on the construct of environmental reporting and disclosure is both valid and reliable. Three evaluated elements utilizing this scale include disclosure of information regarding measures taken to mitigate environmental impact; disclosure of details about spending on environmental protection; and reporting environmental activities in annual reports directed at stakeholders. This research contributes to methods for measuring green accounting.
Keywords: Green Accounting; Environmental Reporting and Disclosure; Environmental Impact; Environmental Protection; Reporting Environmental Activities.
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