An Assessment of Environmental, Social and Governance (ESG) Reporting Implementation in Public Sector Institutions. A Case Study of the University of Ghana

Abstract This study assessed the implementation of Environmental, Social, and Governance (ESG) reporting in public sector institutions, using the University of Ghana as a case study. Specifically, it examined the level of awareness and understanding of ESG reporting, current ESG related practices, implementation challenges, and opportunities for improving transparency and accountability. The study adopted a descriptive qualitative research design. Ten employees with relevant experience in administration, finance, planning, auditing, procurement, sustainability, governance, and quality assurance were purposively selected. Data was collected through semi structured interviews and analyzed using thematic analysis. The findings revealed varying levels of ESG awareness, with employees in strategic administrative and governance roles demonstrating greater understanding. Although the University undertakes several environmental, social, and governance activities, including waste management, energy conservation, student and staff welfare, community engagement, internal auditing, financial accountability, and procurement controls, these activities remain fragmented and are not integrated within a formal ESG reporting framework. Major challenges identified included the absence of an institutional ESG policy, limited expertise and resources, fragmented data systems, inconsistent reporting formats, weak coordination, and inadequate dedicated personnel. Nevertheless, ESG reporting was found to offer significant opportunities for strengthening transparency, accountability, stakeholder confidence, institutional reputation, evidence based decision making, resource allocation, and performance monitoring. The study concludes that effective ESG implementation requires a formal policy, standardized indicators, centralized coordination, staff capacity building, technological support, strong leadership commitment, and active stakeholder participation. These measures would consolidate existing initiatives into a credible, consistent, coordinated, institution wide ESG reporting system.