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The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.

The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling.

The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR.

There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR.

This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.

The warehouse receipt system (WRS) is critical for farmers because it addresses agricultural market inefficiencies, provides credit access, reduces postharvest losses and increases access to profitable markets. However, its use and implementation across the commodity value chain remain relatively limited in Sub-Saharan Africa, particularly among cash crop producers. This study examines cashew farmers' perceptions of WRS implementation and determinants of farmer participation.

A total of 153 cashew farmers from the Bono region of Ghana were sampled using a multistage sampling approach. Perception index analysis and Cragg's double hurdle model were used for the analysis.

The results revealed that farmers strongly perceived that WRS augmented credit and market access. In addition, farm size, household size, annual income, perception of collateral and higher selling price determined farmers' willingness to participate in WRS.

Despite the existence of other cashew farmers in Ghana, the study was limited to cashew farmers in Bono Region.

Despite the plethora of benefits of WRS, it is surprising that its implementation in the cashew subsector is geographically limited to East Africa. Thus, this study is the first to provide empirical evidence on the perception of WRS implementation and further examine farmers' willingness to participate in WRS in Ghana.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2023-0946.

This study aims to examine the impact of communication style focusing on the family business brand’s roots and virtues on inferences of manipulative intent and willingness to pay a price premium, applying the persuasion knowledge model.

This study collects data involving 337 participants from France and applies partial least squares structural equation modeling (PLS-SEM) to test the hypotheses.

The results demonstrate that communication style plays an important role in inferences of manipulative intent: focusing on the family business brand’s virtues has a positive effect while focusing on the family business brand’s roots has a nonsignificant effect. In turn, inferences of manipulative intent have a negative and significant effect on willingness to pay a price premium. Furthermore, age does not moderate the effect of communication style focusing on the family restaurant brand’s roots and inferences of manipulative intent but positively moderates the effect of communication style focusing on the family restaurant brand’s virtues on inferences of manipulative intent.

To the best of the authors’ knowledge, this study is the first to try to unpack the differing effects of communication styles in the context of family business brands. In this vein, it has insightful theoretical and managerial implications for family business brands.

The purpose of this paper is to compare how the various sectors among the largest companies in Ghana have incorporated sustainability into their mission, vision and value statements.

The mission, vision and value statements of the 100 largest corporations in Ghana, known as Ghana Club 100 (GC100), were extracted from the firms’ official websites. These firms were grouped into nine sectors, and the sustainability components in the mission, vision and value statements were subjected to cross tabulation and thematic contents analysis to establish the sectoral variations.

In formulating their mission, vision and value statements, GC100 firms were more than six times likely to include economic sustainability themes than environmental sustainability themes. Even though three out of every five GC100 firms are financial institutions, the manufacturing and the extractive sectors and firms ranked 1st−20th are three times likely to incorporate all the sustainability dimensions (i.e. economic, social and environmental) into their mission, vision and value statements. Firms in the financial sector and those ranked 80th−100th were more likely not to publish either a mission, vision or value statements online.

This study reveals the magnitude of the strategic pronouncements such as mission, vision and value statements of large firms in emerging economies and how they are aligned with sustainability. This could serve as a basis for formulating guidelines to reinforce efforts that contribute to corporate sustainability.

Research on how large firms align sustainability into their mission, vision and value statements is not a new agenda, but fragmented in the context of the emerging economies. The novelty is that this study addresses this gap and contributes to this topic from a sectoral comparative perspective of largest organization in Ghana, an emerging economy.

Despite the importance of plantains in food security, nutrition and socioeconomic development, their production over the years has not matched up with demand, simply because of their highly perishable nature and high post-harvest losses. Current attempts at increasing production levels have targeted converting plantains into forms that may help to increase their shelf life. One of such forms is a ripped plantain powder mix for ease of preparing ripped plantain fritters (kaklo). As part of product development and introduction, this study aimed at examining consumer preferences for the ripped plantain powder mix for kaklo using advanced discrete choice modelling techniques.

We employed random utility maximization and random regret minimization methods in both utility space and willingness to pay (WTP) space to analyse choice data on 198 sampled consumers in Cape Coast, Ghana.

Our econometric modelling revealed that consumers attached high value to the proposed ripped plantain powder mix for preparing kaklo. They prefer a formulation that would have the traditional reddish-brown colour, sweet and spicy, certified but also affordable.

This implies that to improve marketability of the product, it should be cheap, Food and Drugs Authority certified and must have a sweet and spicy taste.

This paper is one of the first to apply the random utility maximization and random regret minimization models in the utility space and WTP space to examine consumer preferences for ripped plantain powder mix for plantain fritters preparation.