Environmental Accountability Practices of Environmentally Sensitive Firms in Ghana: Does Institutional Isomorphism Matter?

Operational activities of firms accumulate over time and adversely impact the environment, which, in turn, threaten earth’s ecosystem sustainable development agendas. Both internal- external-specific pressures may play a crucial part firm’s decision to conform environmental accountability practices (EAP). This paper examines associations between institutional isomorphic forces EAP among environmentally sensitive Ghana. A representative sample 166 were randomly selected included this study. structured questionnaire was used obtain relevant data for analysis. Multiple regression models estimated hypothesized crude adjusted factors (mimetic, normative coercive pressures). Initial adjustment with revealed significant mimetic pressure which arises when companies engage competition seeking superior performance force but not coercive. further control characteristics found strong association EAP. The findings suggest that be essential an attempt stimulate Our results are broadly consistent predictions theory as it applies Efforts ensure reporting should strengthen forces, particularly low- middle-income settings.