Comparing sustainability disclosures on corporate websites: A case study of Newmont Mining Corporation’s plant sites in Ghana

The purpose of this paper is to analyse sustainability reporting information reported by two plant sites of a multinational mining firm operating in Ghana. It draws on institutional theory and firm characteristics to compare and contrast the sustainability reporting contents on the websites of two plants of a multinational mining company in the same country. The study uses case study approach with qualitative content analysis to benchmark the sustainability information found on the websites of the two plants of Newmont Mining Corporation, Newmont Ghana Gold Ltd at Ahafo and Newmont Golden Ridge Ltd at Akyem based on the Global Reporting Initiative and the United Nations Division for Sustainability Development models. It was discovered that even though both plants reported on all aspects of sustainability - economic, environmental and social, the plant sites vary in the contents and details of reports even though the websites had the same headings. These variations are arguably due to the institutional pressures and variations in the characteristics of the two plants. This paper contributes to an understanding of how on site-specific institutional pressures from stakeholders such as community and regulatory bodies and the size and age of subsidiaries may impact on sustainability reporting