Systematic Review of Green Accounting Practices in Mining Communities in Ghana

Abstract

Green accounting plays a vital role in addressing the environmental consequences of mining. However, existing research is predominantly concentrated in developed countries, leaving a knowledge gap in developing contexts such as Ghana. To bridge this gap, this study conducts a systematic review of green accounting practices within Ghanaian mining communities. Using PRISMA guidelines, the authors examined peer-reviewed literature from three major academic databases, employing keywords such as "green accounting," "environmental accounting," "sustainable accounting," "natural resource accounting," and "mining in Ghana." From an initial pool of 276 studies, 46 were selected based on inclusion criteria. The findings show that while green accounting disclosures are increasingly present in corporate reports, they remain inconsistent. Several studies also evaluate the legal and policy frameworks shaping corporate environmental responsibility in mining, while others assess sustainability practices among mining firms. The study concludes by advocating for locally tailored sustainability strategies and suggests future research on the socio-environmental impact of eco-friendly technologies in Ghana's mining sector.

Keywords: {'name': 'Green Accounting'}, {'name': 'environmental accounting'}, {'name': 'sustainable accounting'}, {'name': 'natural resource accounting'}, {'name': 'Mining'}, {'name': 'Ghana'}

Authors & affiliations

Ernest Kwame Affum
Affiliation not supplied

Solomon Yankson
Affiliation not supplied

Saviour Ayertey Nubuor
Affiliation not supplied

Seth Boahen
Affiliation not supplied

Richard Kwadwo Kuffour
Affiliation not supplied

Christian Afenyi Ekumah
Affiliation not supplied

Benjamin Kofi Tawiah Edjah
Affiliation not supplied

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