Clement Arthur

This study examines the extent of Global Reporting Initiative performance indicators disclosed in Sustainability Reports of mining companies in Ghana to see the content and trend development. Case study approach to 20 reports (in 2008 and 2012) of 10 large scale mining companies in Ghana was used and analysed using content analysis methods. The findings suggest there has been a wider and increasing trend in the disclosure of performance indicators in sustainability report in accordance with Global Reporting Initiative (GRI) guidelines. The findings suggest that mining companies in Ghana have made good progress in voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting.

The introduction of direct subsidies to farming households and the development of farmer cooperatives has provided two important approaches to China’s twenty-first century food policy challenges. However, research undertaken largely separates and focuses on subsidies or cooperatives. This neglects their interaction and complementarities. This paper seeks to rectify this omission using a survey from 35 farmer specialized cooperatives (FSCs) and 561 farming households in 16 provinces, based on a two-stage treatment effect model. The findings suggest FSCs have become important organizations that improve farmers’ net income. Moreover, usage of agricultural machinery and direct subsidies also result in higher net income, though they have little impact on farmers’ machinery investment. The results provide an evidence source that contributes to debate concerning government subsidy policy. Policy may act more like an income transfer program, since it has little impact on farmers’ investment in agriculture. The study also highlights that there are complementary effects between FSCs and direct subsidies, and that China’s cooperative policy integrated with direct subsidies could be progressive.