The purpose of the paper is to examine the type of environmental-related information firms disclose mostly in Ghana, the trend of such disclosures and investigate the determinants of environmental disclosures by firms in Ghana. Using the Global Reporting Initiative (GRI) index as a benchmark, a...

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any...