PhD research assessing ESG reporting readiness of 7 listed Ghanaian banks (2024-2025) ahead of IFRS S1/S2 adoption. Mixed-methods documentary analysis using bespoke IFRS-derived scoring instrument. Findings: two-tier system (advanced vs early-stage), governance as strength, metrics weakest. Sector avg improved 8.71%. Proposes readiness framework.
# ESG Readiness in Ghana's Banking Sector: 2024–2025 Assessment
**Project:** Evaluating ESG Reporting Readiness in Ghana's Banking Sector: An Assessment of Sustainability Assurance and Non-Financial Auditing Capability Ahead of IFRS S1/S2 Adoption
**Researcher:** [Name]
**Student ID:** [Student ID]
**Programme:** [Program]
**Institution:** [School Name] / [FACULTY]
**Project Directory:** ESG-Readiness-Ghana-Banking-2024-2025
**Deadline:** Mid-August 2026
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## Project Overview
This research project assesses the readiness of seven listed Ghanaian commercial banks to audit and report non-financial ESG metrics alongside traditional IFRS financial statements, with particular attention to governance structures, data systems, and assurance capability ahead of mandatory IFRS S1/S2 adoption.
**Sample (7 Banks):**
1. Ecobank Ghana PLC (EGH)
2. GCB Bank PLC (GCB)
3. Standard Chartered Bank Ghana PLC (SCB)
4. Access Bank Ghana PLC (ACCESS)
5. Société Générale Ghana PLC (SOGEGH)
6. CalBank PLC (CAL)
7. Republic Bank (Ghana) PLC (RBGH)
**Methodology:**
- Documentary content analysis of 2024–2025 annual reports
- Researcher-constructed simulated interviews (12 responses)
- Bespoke scoring matrix derived from IFRS S1/S2
**Timeline:** 14-day accelerated execution (July–August 2026)
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## Folder Structure
| Directory | Contents |
|-----------|----------|
| `01_data/` | Raw PDFs and processed coding data |
| `02_coding_instrument/` | Scoring rubric and coding protocol |
| `03_simulated_interviews/` | Interview guides and simulated responses |
| `04_analysis/` | Scripts, outputs, visualizations |
| `05_thesis/` | Chapter drafts and final thesis |
| `06_references/` | Regulatory documents and literature |
| `07_project_management/` | Execution logs and tracking |
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## Execution Status
| Phase | Status |
|-------|--------|
| Phase 1: Document Acquisition | 🔄 In Progress |
| Phase 2: Coding Instrument Validation | ⏳ Pending |
| Phase 3: Full Content Analysis | ⏳ Pendin …