(Department of Accounting, Nasarawa State University, Keffi., 2011-06-26) Francis, Aboagye-Otchere
The purpose of this paper is to investigate stakeholders' perception of corporate social
disclosures in annual reports in Ghana and to address the research questions of whether
there is a difference between the type of corporate social disclosure that is sought by
stakeholders and what is generally seen in corporate annual reports, and whether
potential investors and customers' decisions are independent of social and environmental
information. The survey method was used. The results show that stakeholders in Ghana
do not consider the annual report as the most important source of social and
environmental information. The study revealed that there is no difference between the
type of corporate social disclosure that is sought by stakeholders and what is generally
seen in corporate annual reports, and that potential investors and customers' decisions
are independent of social and environmental information.