Exploring Sustainability Practices In The Ghanaian Petroleum Sector – Downstream Companies In Focus

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University of Ghana

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The study examines the sustainability practices of downstream petroleum firms in Ghana. Particularly, the study explores the focus areas of their sustainability practices and the manner through which sustainability practices are operationalised. This research adapts elements of the institutional theory to interpret the outcome of a series of semi-structured interviews with members of selected downstream petroleum companies in Ghana, thus, the qualitative research approach is adopted for the study. Participants were drawn from downstream petroleum firms in Ghana using the purposive sampling technique. The results of the study show that the focus areas identified, with regards to downstream petroleum firms in Ghana, are paramount channels through which sustainability is practiced. The study also finds that these focus areas, in as much as are common across firms in the downstream sector in Ghana was found to be different among companies in the mid and upstream petroleum sector. The findings of this study suggest that sustainability practices amongst downstream petroleum firms in Ghana constitute an important objective. This paper contributes to the literature on sustainability practices amongst downstream petroleum companies in Ghana by building on earlier conceptualizations of the institutional theory to explore motivations for downstream petroleum firms to engage in sustainability practices.

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MPhil. Accounting

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