Stakeholders and sustainability disclosure: Evidence from an emerging market

This study examines the relationship between stakeholders’ pressure and sustainability disclosure. This study used primary data from 214 participants from Ghana's mining and manufacturing firms. SmartPLS version 4 software was used to run the study's analysis following the Partial Least Sq...

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Main Authors: Inusah Sulemana, Limei Cheng, Andrew Osei Agyemang, Abednego Osei, Timothy Masuni Nagriwum
Format: Article
Language:English
Published: Elsevier 2025-06-01
Series:Sustainable Futures
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2666188825000152
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author Inusah Sulemana
Limei Cheng
Andrew Osei Agyemang
Abednego Osei
Timothy Masuni Nagriwum
author_facet Inusah Sulemana
Limei Cheng
Andrew Osei Agyemang
Abednego Osei
Timothy Masuni Nagriwum
author_sort Inusah Sulemana
collection DOAJ
description This study examines the relationship between stakeholders’ pressure and sustainability disclosure. This study used primary data from 214 participants from Ghana's mining and manufacturing firms. SmartPLS version 4 software was used to run the study's analysis following the Partial Least Square Structural Equation Modeling (PLS-SEM) approach. This study's results revealed that pressures from stakeholders (government, shareholders, and customers) significantly influence green technological innovation and sustainability disclosure. Additionally, green technological innovation mediates the relationships between government, shareholder, and customer pressure and sustainability disclosure. Additionally, corporate culture partially moderates the relationships between stakeholders’ (shareholder and customer) pressure and sustainability disclosure.
format Article
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institution Kabale University
issn 2666-1888
language English
publishDate 2025-06-01
publisher Elsevier
record_format Article
series Sustainable Futures
spelling doaj-art-e768ba86f9254c268b4f7951df57d5002025-01-19T06:26:42ZengElsevierSustainable Futures2666-18882025-06-019100445Stakeholders and sustainability disclosure: Evidence from an emerging marketInusah Sulemana0Limei Cheng1Andrew Osei Agyemang2Abednego Osei3Timothy Masuni Nagriwum4School of Finance and Economics, Jiangsu University, Zhenjiang, China; Corresponding author.Department of Financial Management, Jiangsu University, ChinaSchool of Business, SDD-University of Business and Integrated Development Studies, Wa, GhanaSchool of Finance and Economics, Jiangsu University, Zhenjiang, ChinaSchool of Finance and Economics, Jiangsu University, Zhenjiang, ChinaThis study examines the relationship between stakeholders’ pressure and sustainability disclosure. This study used primary data from 214 participants from Ghana's mining and manufacturing firms. SmartPLS version 4 software was used to run the study's analysis following the Partial Least Square Structural Equation Modeling (PLS-SEM) approach. This study's results revealed that pressures from stakeholders (government, shareholders, and customers) significantly influence green technological innovation and sustainability disclosure. Additionally, green technological innovation mediates the relationships between government, shareholder, and customer pressure and sustainability disclosure. Additionally, corporate culture partially moderates the relationships between stakeholders’ (shareholder and customer) pressure and sustainability disclosure.http://www.sciencedirect.com/science/article/pii/S2666188825000152Stakeholders pressureSustainability disclosureGreen technological innovationStakeholders’ theoryInstitutional theoryOrganizational behavior theory
spellingShingle Inusah Sulemana
Limei Cheng
Andrew Osei Agyemang
Abednego Osei
Timothy Masuni Nagriwum
Stakeholders and sustainability disclosure: Evidence from an emerging market
Sustainable Futures
Stakeholders pressure
Sustainability disclosure
Green technological innovation
Stakeholders’ theory
Institutional theory
Organizational behavior theory
title Stakeholders and sustainability disclosure: Evidence from an emerging market
title_full Stakeholders and sustainability disclosure: Evidence from an emerging market
title_fullStr Stakeholders and sustainability disclosure: Evidence from an emerging market
title_full_unstemmed Stakeholders and sustainability disclosure: Evidence from an emerging market
title_short Stakeholders and sustainability disclosure: Evidence from an emerging market
title_sort stakeholders and sustainability disclosure evidence from an emerging market
topic Stakeholders pressure
Sustainability disclosure
Green technological innovation
Stakeholders’ theory
Institutional theory
Organizational behavior theory
url http://www.sciencedirect.com/science/article/pii/S2666188825000152
work_keys_str_mv AT inusahsulemana stakeholdersandsustainabilitydisclosureevidencefromanemergingmarket
AT limeicheng stakeholdersandsustainabilitydisclosureevidencefromanemergingmarket
AT andrewoseiagyemang stakeholdersandsustainabilitydisclosureevidencefromanemergingmarket
AT abednegoosei stakeholdersandsustainabilitydisclosureevidencefromanemergingmarket
AT timothymasuninagriwum stakeholdersandsustainabilitydisclosureevidencefromanemergingmarket