摘要：Operational activities of firms accumulate over time and adversely impact the environment, which, in turn, threaten the earth’s ecosystem and sustainable development agendas. Both internal- and external-specific pressures may play a crucial part in a firm’s decision to conform to environmental accountability practices (EAP). This paper examines the associations between institutional isomorphic forces and EAP among environmentally sensitive firms in Ghana. A representative sample of 166 environmentally sensitive firms were randomly selected and included in this study. A structured questionnaire was used to obtain relevant data for the analysis. Multiple regression models estimated the hypothesized crude and adjusted associations between EAP and isomorphic factors (mimetic, normative and coercive pressures). Initial adjustment with the isomorphic factors revealed significant associations of mimetic pressure which arises when companies engage in competition seeking superior performance and normative force with EAP but not coercive. A further control for the firm’s characteristics found a strong association of normative pressure with EAP. The findings suggest that mimetic and normative pressures may be essential in an attempt to stimulate EAP among environmentally sensitive firms in Ghana. Our results are broadly consistent with the predictions of institutional theory as it applies to EAP. Efforts to ensure environmental reporting among firms should strengthen normative and mimetic forces, particularly in the low- and middle-income settings.
