Developing Metrics for Corporate Social Responsibility Reporting: Frameworks, Challenges, and a Context-Sensitive Model for Ghanaian Organisations
DOI:
https://doi.org/10.63772/jocmas.v11n1.4Keywords:
CSR Communication, Strategies, Corporate Social Responsibility Practices, Corporate CommunicationAbstract
Despite the rapid global growth of Corporate Social Responsibility (CSR) reporting, significant gaps persist in the standardisation, comparability, and contextual relevance of CSR metrics — particularly in sub-Saharan African organisations under weak regulatory frameworks and divergent stakeholder expectations. This study investigates how Ghanaian organisations across four sectors develop, select, and deploy CSR reporting metrics, and proposes a context-sensitive CSR Metrics Development Framework (CMDF). Employing a qualitative multiple-case study design anchored in Carroll’s CSR Pyramid, Stakeholder Theory, and the Triple Bottom Line, data were gathered through semi-structured interviews with senior CSR officers from four institutions: Minerals Commission (MINCOM), Greater Accra Regional Hospital (GARH), Volta River Authority (VRA), and Jospong Group of Companies (JGC). Thematic analysis revealed four findings: (1) CSR-mission alignment varies across sectors, with healthcare and energy organisations achieving stronger integration than extractive and conglomerate entities; (2) organisations adopt divergent, unstandardised approaches to metric development, drawing on internal assessments, stakeholder feedback, and selective adherence to the Global Reporting Initiative (GRI) and Sustainable Development Goals (SDGs); (3) CSR communication practices are predominantly multi-channel but inconsistent in frequency, depth, and stakeholder targeting; and (4) persistent barriers — including the absence of a national CSR reporting standard, data quality deficits, cultural tensions, and limited institutional capacity — constrain reporting effectiveness. The study proposes the CMDF — a nine-component model integrating stakeholder engagement, materiality assessment, SMART metric design, alignment with global standards, benchmarking, communication strategy, independent verification, and continuous feedback — as a replicable guide for CSR metric development in Ghana and comparable developing-country contexts.
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