Multi-Stakeholder Perspectives of Environmental Accountability Practices in the Mining Sector

George Tackie


This paper analyses environmental accountability practices (EAP) in the mining sector from the perspectives of multi-stakeholders. The study adopts a purely qualitative approach to research in terms of research method, data collection and data analysis. Interview data was gathered from a sample of twenty-one predominantly large-scale mining firms in Ghana. Based on responses from the interview respondents, themes from the literature and empirical material, stakeholders’ perspectives were analysed regarding (1) motivations for EAP; (2) effectiveness of EAP; (3) performance assessment based on EAP; and (4) stakeholder engagements regarding EAP. This paper analyses EAP in Ghana’s mining industry from the viewpoint of multi-stakeholders – regulatory bodies, mining companies, environmental managers, community partners, environmental consultants, and mining association. The findings reveal the commonality of acceptable and responsible EAP that can lead to a ‘win-win’ situation for all stakeholders in the mining industry. Mining firms should increase their focus on practicing value-added EAP in all facets of mining operations. They should also strengthen their engagement with indigenes, and not only local elites, and align their EAP efforts with the immediate needs of the local communities. The novelty of this paper is the determination of the drivers (the ‘why’), outputs (the ‘how’), and outcomes (the benefits) of EAP which is missing in the EAP literature.

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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