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Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda

Author

Listed:
  • Juma Bananuka
  • Stephen Korutaro Nkundabanyanga
  • Twaha Kigongo Kaawaase
  • Rachel Katoroogo Mindra
  • Isaac Newton Kayongo

Abstract

Purpose - The purpose of this study is to examine the extent of and impact of gender diversity and intellectual capital on compliance with Global Reporting Initiative (GRI) sustainability reporting standards by Uganda manufacturing companies. Design/methodology/approach - Data were collected from manufacturing firms in Uganda using a questionnaire survey to find out their perception of compliance with the GRI standards. Data were analyzed using statistical package for social sciences, Microsoft Excel and smart partial least squares structural equation modeling (PLS–SEM). Findings - The results indicate that on average, manufacturing firms in Uganda comply with GRI sustainability reporting standards to the extent of 59%. The results further indicate that manufacturing companies comply more with the GRI 200 (economic performance disclosures) to the extent of 63% as compared with 55% for GRI 300 (environmental performance disclosures) and 58% for GRI 400 (social performance disclosures). The results also indicate that intellectual capital has a significant impact on the GRI-based sustainability performance disclosures in Uganda. However, board gender diversity has no significant effect. In terms of the control variables, only firm size is significant, while firm age, capital structure and auditor type are not. Originality/value - This study provides first time evidence of the extent of compliance with the GRI sustainability reporting standards using evidence from Uganda – an African developing country. This study widens the understanding of the usage of GRI standards in the preparation of sustainability reports by manufacturing firms in an emerging economy. This study also provides first-time evidence on the role of gender diversity and intellectual capital in GRI-based sustainability performance disclosures using evidence from Uganda's manufacturing sector.

Suggested Citation

  • Juma Bananuka & Stephen Korutaro Nkundabanyanga & Twaha Kigongo Kaawaase & Rachel Katoroogo Mindra & Isaac Newton Kayongo, 2022. "Sustainability performance disclosures: the impact of gender diversity and intellectual capital on GRI standards compliance in Uganda," Journal of Accounting in Emerging Economies, Emerald Group Publishing Limited, vol. 12(5), pages 840-881, January.
    • Handle: RePEc:eme:jaeepp:jaee-09-2021-0301
    DOI: 10.1108/JAEE-09-2021-0301
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    Citations

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    Cited by:

    1. Sujatha Ravinarayana Bhat & Mohd Asrul Affendi Abdullah, 2023. "Factors Influencing Sustainability Reporting Practices among Listed Companies in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 13(3), pages 74-83, May.
    2. Hani Alkayed & Esam Shehadeh & Ibrahim Yousef & Khaled Hussainey, 2024. "Does a Female Director in the Boardroom Affect Sustainability Reporting in the U.S. Healthcare Industry?," JRFM, MDPI, vol. 17(2), pages 1-20, January.
    3. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
    4. Ioannis E. Nikolaou & Thomas A. Tsalis & Ioannis Kostakis & Fotini Stergiopoulou & Ifigeneia Athanasiadou & Georgios Lanaras-Mamounis & Konstantinos P. Tsagarakis, 2024. "Green Intellectual Capital: a critical factor to explain the relationship between corporate sustainable and financial performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 22863-22884, September.

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