{"id":"https://openalex.org/W2962652092","doi":"https://doi.org/10.1002/bsd2.81","title":"The influence of environmental performance on environmental disclosures: An empirical study in Ghana","display_name":"The influence of environmental performance on environmental disclosures: An empirical study in Ghana","publication_year":2019,"publication_date":"2019-07-15","ids":{"openalex":"https://openalex.org/W2962652092","doi":"https://doi.org/10.1002/bsd2.81","mag":"2962652092"},"language":"en","primary_location":{"id":"doi:10.1002/bsd2.81","doi":"https://doi.org/10.1002/bsd2.81","is_oa":false,"landing_page_url":"https://doi.org/10.1002/bsd2.81","pdf_url":null,"source":{"id":"https://openalex.org/S4210179146","display_name":"Business Strategy & Development","issn_l":"2572-3170","issn":["2572-3170"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1","poland-20","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Strategy & Development","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008219950","display_name":"Francis Aboagye\u2010Otchere","orcid":"https://orcid.org/0000-0001-9159-4710","observed_orcids":["https://orcid.org/0000-0001-9159-4710"]},"institutions":[{"id":"https://openalex.org/I138690464","display_name":"University of Ghana","ror":"https://ror.org/01r22mr83","country_code":"GH","type":"education","lineage":["https://openalex.org/I138690464"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Francis K. Aboagye\u2010Otchere","raw_affiliation_strings":["Department of Accounting, University of Ghana, Legon, Ghana","University of Ghana Business School, University of Ghana, Legon, Ghana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]},{"raw_affiliation_string":"University of Ghana Business School, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5089993127","display_name":"Samuel Nana Yaw Simpson","orcid":"https://orcid.org/0000-0003-0363-1054","observed_orcids":["https://orcid.org/0000-0003-0363-1054"]},"institutions":[{"id":"https://openalex.org/I138690464","display_name":"University of Ghana","ror":"https://ror.org/01r22mr83","country_code":"GH","type":"education","lineage":["https://openalex.org/I138690464"]}],"countries":["GH"],"is_corresponding":false,"raw_author_name":"Samuel Nana Yaw Simpson","raw_affiliation_strings":["Department of Accounting, University of Ghana, Legon, Ghana","University of Ghana Business School, University of Ghana, Legon, Ghana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]},{"raw_affiliation_string":"University of Ghana Business School, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025477930","display_name":"John Amoah Kusi","orcid":"https://orcid.org/0000-0001-7019-5438","observed_orcids":["https://orcid.org/0000-0001-7019-5438"]},"institutions":[{"id":"https://openalex.org/I138690464","display_name":"University of Ghana","ror":"https://ror.org/01r22mr83","country_code":"GH","type":"education","lineage":["https://openalex.org/I138690464"]}],"countries":["GH"],"is_corresponding":true,"raw_author_name":"John Amoah Kusi","raw_affiliation_strings":["Department of Accounting, University of Ghana, Legon, Ghana","University of Ghana Business School, University of Ghana, Legon, Ghana"],"raw_orcid":"https://orcid.org/0000-0001-7019-5438","affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]},{"raw_affiliation_string":"University of Ghana Business School, University of Ghana, Legon, Ghana","institution_ids":["https://openalex.org/I138690464"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5025477930"],"corresponding_institution_ids":["https://openalex.org/I138690464"],"apc_list":{"value":2750,"currency":"USD","value_usd":2750},"apc_paid":null,"fwci":2.3051,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.91027968,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"3","issue":"1","first_page":"98","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8320000171661377},{"id":"https://openalex.org/keywords/corporate-environmental-performance","display_name":"corporate environmental performance","score":0.9279999732971191},{"id":"https://openalex.org/keywords/mining-companies","display_name":"mining companies","score":0.9760000109672546},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":1.0},{"id":"https://openalex.org/keywords/environmental-disclosure-index","display_name":"environmental disclosure index","score":0.7409999966621399},{"id":"https://openalex.org/keywords/corporate-legitimacy","display_name":"corporate legitimacy","score":0.7250000238418579},{"id":"https://openalex.org/keywords/ghana","display_name":"Ghana","score":0.39100000262260437}],"concepts":[{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.6388504505157471},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6376121044158936},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6136155724525452},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6106632351875305},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.5173327326774597},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5037097334861755},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.4690174460411072},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4617583453655243},{"id":"https://openalex.org/C164749845","wikidata":"https://www.wikidata.org/wiki/Q320389","display_name":"Environmental impact assessment","level":2,"score":0.4122983515262604},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.12033283710479736},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.11964449286460876},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.09581014513969421},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0819757878780365},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/bsd2.81","doi":"https://doi.org/10.1002/bsd2.81","is_oa":false,"landing_page_url":"https://doi.org/10.1002/bsd2.81","pdf_url":null,"source":{"id":"https://openalex.org/S4210179146","display_name":"Business Strategy & Development","issn_l":"2572-3170","issn":["2572-3170"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1","poland-20","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Business Strategy & Development","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/12","score":0.7811999917030334,"display_name":"Responsible consumption and production"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":74,"referenced_works":["https://openalex.org/W561328386","https://openalex.org/W1514921101","https://openalex.org/W1556481782","https://openalex.org/W1558682892","https://openalex.org/W1559042489","https://openalex.org/W1559624224","https://openalex.org/W1560694489","https://openalex.org/W1754370176","https://openalex.org/W1896929050","https://openalex.org/W1905298264","https://openalex.org/W1944094673","https://openalex.org/W1947274500","https://openalex.org/W1969458159","https://openalex.org/W1971354656","https://openalex.org/W1972291591","https://openalex.org/W1975037547","https://openalex.org/W1976761708","https://openalex.org/W1977728494","https://openalex.org/W1984990169","https://openalex.org/W1988805390","https://openalex.org/W1993006443","https://openalex.org/W1993252345","https://openalex.org/W1995167369","https://openalex.org/W2003439254","https://openalex.org/W2007388813","https://openalex.org/W2014038843","https://openalex.org/W2018306198","https://openalex.org/W2021908482","https://openalex.org/W2025240079","https://openalex.org/W2037131840","https://openalex.org/W2037380973","https://openalex.org/W2038745543","https://openalex.org/W2048712858","https://openalex.org/W2050984758","https://openalex.org/W2052018139","https://openalex.org/W2052906241","https://openalex.org/W2058984626","https://openalex.org/W2061166123","https://openalex.org/W2062281262","https://openalex.org/W2063631161","https://openalex.org/W2065198673","https://openalex.org/W2066535970","https://openalex.org/W2068851638","https://openalex.org/W2082835445","https://openalex.org/W2083119185","https://openalex.org/W2083705605","https://openalex.org/W2086344942","https://openalex.org/W2091712047","https://openalex.org/W2092728120","https://openalex.org/W2115747715","https://openalex.org/W2119956113","https://openalex.org/W2126801463","https://openalex.org/W2131061937","https://openalex.org/W2131830010","https://openalex.org/W2135446363","https://openalex.org/W2146769925","https://openalex.org/W2151892416","https://openalex.org/W2156536580","https://openalex.org/W2339760600","https://openalex.org/W2476927105","https://openalex.org/W2497555906","https://openalex.org/W2544126742","https://openalex.org/W2548943636","https://openalex.org/W2605643561","https://openalex.org/W2890178930","https://openalex.org/W2911656791","https://openalex.org/W2971552539","https://openalex.org/W3121777248","https://openalex.org/W3122107863","https://openalex.org/W3124001893","https://openalex.org/W3124537702","https://openalex.org/W3125933766","https://openalex.org/W3125987577","https://openalex.org/W4236617440"],"related_works":["https://openalex.org/W2902088401","https://openalex.org/W4225128255","https://openalex.org/W7014748259","https://openalex.org/W2767248702","https://openalex.org/W7105522068","https://openalex.org/W4285798376","https://openalex.org/W3119627772","https://openalex.org/W3047135681","https://openalex.org/W2021908482","https://openalex.org/W7216776142"],"abstract_inverted_index":{"Abstract":[0],"The":[1,76,120,166],"purpose":[2],"of":[3,11,20,36,45,50,79,114,146,173,205,235,245],"the":[4,9,16,34,46,80,86,91,112,131,164,171,174,179,188,193,199,202,219,222,227,232,243],"study":[5,121,167,180,229],"is":[6,226],"to":[7,109,138,159,192,208,215],"assess":[8],"level":[10],"corporate":[12,17,47],"environmental":[13,29,37,40,59,73,77,93,115,118,128,147,157,175,212,237],"disclosures":[14,60,129,158],"in":[15,25,68,163,197,218,242],"annual":[18,48],"reports":[19,49],"mining":[21,124,152],"and":[22,27,153],"manufacturing":[23,132,154],"companies":[24,52,125,155,185,200,206],"Ghana":[26],"their":[28,58,161,211],"performance.":[30],"It":[31],"further":[32],"assesses":[33],"effect":[35,106],"performance":[38,78,94,116,135,233,238],"on":[39,90,117],"disclosures.":[41,119,148,176],"A":[42,97],"content":[43],"analysis":[44,100],"25":[51],"over":[53],"a":[54,64,104,140,246],"4\u2010year":[55],"period":[56],"for":[57,111,201],"was":[61,83,101,136],"undertaken":[62,102],"using":[63,103],"disclosure":[65,74,213],"index":[66],"developed":[67,241],"line":[69],"with":[70],"Wiseman's":[71],"(1982)":[72],"index.":[75],"sampled":[81],"firms":[82],"proxied":[84],"by":[85,187],"rating":[87,95,189,239],"score":[88,234],"based":[89],"AKOBEN":[92],"tool.":[96],"multiple":[98],"regression":[99],"random":[105],"estimation":[107],"model":[108],"test":[110],"effects":[113],"finds":[122],"that":[123,151,230],"make":[126,156],"more":[127],"than":[130],"companies.":[133],"Environmental":[134],"found":[137],"be":[139],"statistically":[141],"significant":[142],"but":[143],"negative":[144],"determinant":[145],"This":[149],"indicates":[150],"legitimize":[160],"activities":[162],"society.":[165,220],"did":[168],"not":[169,182],"consider":[170,183],"quality":[172],"In":[177],"addition,":[178],"does":[181],"all":[184],"assessed":[186],"tool":[190,240],"due":[191],"selection":[194],"criteria":[195],"used":[196],"sampling":[198],"study.":[203],"Management":[204],"needs":[207],"improve":[209],"upon":[210],"practices":[214],"gain":[216],"legitimacy":[217],"To":[221],"author's":[223],"knowledge,":[224],"this":[225],"first":[228],"uses":[231],"an":[236],"context":[244],"developing":[247],"country.":[248]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2019-07-23T00:00:00"}