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Author

Sulemana Iddrisu

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Open access Sep 2026

The Determinants of Sustainability Disclosure Performance of Ghanaian Public Sector Entities

Sustainability disclosure in public sector entities (PSEs) is increasingly critical in developing economies, where fiscal transparency, environmental stewardship, and social legitimacy integrate with public governance. Yet, most empirical evidence remains concentrated on private firms in developed markets. This study i...

I. Ahmed, Cosmas Ambe, W. Okere et al. · 0 citations
Review Jul 2026

Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment

This study critically reviews sustainability accounting's research tensions, unintended consequences and explores ways to align accounting practices with the United Nations' Sustainable Development Goals. The study reviews 283 empirical studies on sustainability accounting published between 2000 and 2024 usi...

Cletus Agyenim-Boateng, Sulemana Iddrisu · 0 citations

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