Research on Corporate Social Responsibility in Ghana

This study examines the current state of Corporate Social Responsibility (CSR) research in Ghana. The evidence is based on a review of 47 published academic papers retrieved from three key online databases (EBSCOhost, Emerald Insights and Business Source Complete) and content analysis procedures drawn from the extant literature. The analysis demonstrates that the concept of CSR in Ghana is under-theorised. Researchers have focused more on empirical dimensions of CSR, following mostly quantitative methods of research. In addition, majority of the studies were skewed towards large multinational or internationally connected companies, especially those in the mining, banking and telecommunications sectors. This study contributes significantly to research in CSR literature. The study is the first attempt to map the research terrain of the body of knowledge on CSR in Ghana. It provides insights into research studies that have been conducted on CSR in Ghana, the areas that have not been explored, and avenues that exist for further research considerations.

authors' focus on only English Language accounting journals, which are more likely to rely on statistical methodologies may have accounted for their finding. Significantly, the studies highlighted above provide an understanding of CSR research in the literature in general; however, they do not offer clear insights into what pertains in specific country contexts, or countries within emerging economies or Africa. In other words, extant reviews of the CSR literature have predominantly concentrated on general reviews (e.g. Crane & Glozer, 2016;; those that focus on specific countries have not been given much scholarly attention. In the African region, Visser (2006) observes that the literature on CSR is dominated by studies from South Africa. In his analysis of the CSR literature in Africa between 1995and 2005, Visser (2006 found that 57% of the research studies concentrated on South Africa with the remaining 43% focusing on other countries within the African region. Visser (2008) also noted that research into CSR in Africa is still at an embryonic state which calls for urgent need for further research at the "international, regional, national and sectorial levels as well as on theoretical constructs" (p. 493). In Ghana, some research on CSR have been conducted (e.g. Amo-Mensah & Tench, 2015;Ansong, 2017;Boateng, 2016). Nevertheless, the highly disintegrated nature of the literature makes it practically challenging to judge the impact of research scholarship in Ghana (Crane & Glozer, 2016). Till date, no research has attempted to search for and bring together all the studies conducted on CSR in Ghana under one umbrella. The question then is: What is the state of CSR research in Ghana?
This current study, therefore, attempts to fill in this void by identifying and synthesising the research terrain of the body of knowledge on CSR in Ghana. Presenting the state of the fragmented field of CSR in Ghana provides a useful base to identify potential research gaps and areas that need further exploration. The rest of the paper has been organised into four main sections. The following section presents a review of related literature particularly focusing on the published articles on CSR retrieved in the Ghanaian context. The next section discusses the research methodology followed in evaluating the various papers retrieved in the literature. The results of the study are presented afterwards, after which the study concludes by highlighting future research considerations.
The next section provides an overview of the forty-seven articles selected within the CSR literature in the Ghanaian context.

Corporate Social Responsibility Research in Ghana Mining Sector
From the mining sector, Puplampu and Dashwood (2011) examined the extent to which organisational attributes and antecedents serve as predictors of CSR. Similarly, Andrews (2016) examined the intuitional frameworks that impact on CSR practices and policies of mining companies in Ghana. The paper argued that lack of explicit laws and regulations on CSR in Ghana allows companies to perpetuate their own selfish social and environmental issues. In the same vein, Boso, Afrane and Inkoom (2017) examined the motivations behind CSR in three large Ghanaian mining companies. Amponsah-Tawiah and Mensah (2015) also sought to gain insights into how different stakeholders within the mining sector understand CSR, and further explain how employee health and safety issues have been integrated into the mainstream CSR initiatives of these mining companies. In another study of the mining sector, Mares (2012) looked at Newmont's CSR operations, using literature search, extensive documentary reviews and interviews. On his part, Yankson (2010) assessed mining companies' application of CSR practices focusing on Alternative livelihood Programmes (ALPs) and their impact on local communities. The study found that ALPs implemented as part of Mining companies' CSR contribute to socio-economic development of mining communities. On the other hand, Hilson (2007) found that in spite of the acknowledgements from the industry terrain, mining communities are benefiting little from CSR actions of companies. Within this context, a study by Andrews (2013) argued that a grassroots-oriented approach to CSR will enable extractive companies to successfully deliver on their CSR mandate in ways that inure to the benefit of communities.

Banking Sector
In the banking sector, a quantitative survey conducted by Hinson et. al. (2016) examined customer preferences and reactions to CSR activities using data from a sample of 384 bank customers in Ghana. The evidence obtained suggests that philanthropic CSR issues lead to positive customer reactions towards banks. In tandem with the findings by Hinson, Renner and van Zyl (2016), Alomenu, Effah and Kutu-Adu (2015) also found that CSR practices of Ghanaian banks were mostly philanthropic and altruistic. The authors also established a positive relationship between CSR and customers' selection of and long-term relationship with banks. On CSR information needs of customers of Microfinance Institutions (MFI) in Ghana, Okoe and Boateng (2016) however found that such needs were primarily ethical and economic than legal and philanthropic, contrary to the findings by Hinson et. al. (2016) and Alomenu et. al. (2015). One other study by Ofori, Nyuur and Darko (2014) relied on responses from 133 questionnaires composed in a Likert scale format. Findings were that, the key drivers for CSR in the Ghanaian Banking sector are legitimacy, profitability and sustainability. The study also found a positive but nonsignificant correlation between CSR and financial performance. Factors such as growth and origin significantly influenced companies' financial performance than CSR.

Telecommunications sector
With regard to the telecommunications sector, Hinson and Kodua (2012) examined how MTN, a leading provider of telecommunications service in Ghana, incorporates CSR into its marketing strategy. Mahmoud and Hinson (2012) investigated the combined effect of market orientation, innovation and corporate performance using a convenient sample of marketing managers and executives in the six telecommunications companies in Ghana. The findings of the study suggest that market orientation, innovation and CSR positively influence the business performance of telecommunications companies in Ghana, with innovation being the highest predictor of successful outcomes. In a cross-sectional survey, Anim and Agbemabiese (2015) also discuss how CSR influences consumer purchase decisions using MTN as a case study. The authors find that factors such as brand name, service quality and promotions are more likely to influence consumer purchase intentions than CSR.

Multi-sectors
On the other hand, Ofori and Hinson (2007) addressed the issue of whether local Ghanaian firms (SMEs) and internationally connected firms operating in Ghana adhere to CSR practices. Drawing on companies listed on the GC100 for the 2003/2004 listing years, Ofori and Hinson (2007) found that internationally connected firms seemed to have a better approach to CSR than their local counterparts. A survey by Lichtenstein et. al. (2013) explored the nature of CSR in the Ghanaian construction industry looking at the project typologies aligned to such activities. Findings revealed three main CSR projects of the construction firms: social, infrastructural and environmental, albeit the industry was more inclined towards social/intangible CSR projects. Nyuur, Ofori and Debrah (2015) examined the impact of Foreign Direct Investment (FDI) inflow on local companies' engagement in CSR in hostcountry institutions, and found a positive correlation between the two. Various forms of CSR knowledge and practices transferred from foreign to domestic firms contributed in part to this relationship. On their part, Simpson, Aboagye-Otchere and Lovi (2016) looked at how internal auditors can contribute to the assurance or integrity of CSR-related disclosures. The data gathered revealed that assurance from the internal audit function can help improve the credibility of companies' CSR reporting. The authors recommended the need to build the capacity of internal auditors to legitimise their role as independent assurance providers for CSR. Kuada and Hinson (2012) empirically compared the CSR drivers and outcomes of randomly sampled foreign (26) and local companies (54) listed on the GC100. While the foreign companies rationalise CSR decisions based on instrumental and legally prescribed principles, the triggers of CSR for the local companies were more discretionary and socially-oriented. This finding is consistent with a study by Owusu-Ansah (2013) which came to similar conclusion that the nature of CSR policies of five conveniently sampled companies in Ghana was mostly socially-oriented and communitybased.
A comparative qualitative analysis by Dartey-Baah, Amponsah-Tawiah and Agbeibor (2015) examined the extent to which companies' CSR practices contribute to Ghana's national development, relying on secondary data from 20 companies in six industry sectors. According to the study, the companies predominantly aligned their CSR to the Millennium Development Goals (replaced by the Sustainable Development Goals in 2016), specifically focusing on issues such as health, education and community development initiatives. Conversely, a quantitative survey by Abugre (2014) found that managements' commitment in organisational CSR positively affects the implementation of responsibility policies and practices. Insights from the study suggest that CSR challenges mostly stem from lack of management's commitment to CSR initiatives particularly in allocating resources to such activities. On the other hand, Nyuur, Ofori and Debrah (2014) draw on data from a research conducted by Gesellschaft für Technische Zusammenarbeit (GTZ) in 2009 to empirically explore the main factors that promote or hinder the development and implementation of CSR in six Sub-Saharan African countries, including Ghana.

CSR and financial Performance/Brands
Other studies have also established a positive relationship between CSR and financial performance. Famiyeh (2017) concentrated on large and medium-sized companies drawn from the Association of Ghana Industries, Marfo et. al. (2015) centered on companies listed on the Ghana Stock Exchange, while Agyemang and Ansong (2016) and Ansong (2017) looked at randomly selected SMEs. Julian and Ofori-Dankwa (2011) provided another dimension of CSR and financial accomplishment in the Ghanaian context. Their study used slack resources theory to assess the relationship between financial resource availability and CSR, drawing data from 41 firms listed on the Ghana Club 100 (GC100). The authors found a negative relationship between financial resource availability and social engagement. They argued that cross cultural institutional differences lead to different CSR relationships in different cultural or institutional contexts. Thus, weak institutional systems lead to negative CSR responses. Ayogyam et. al. (2014) focused on the impact of CSR on corporate brands. Questionnaires were self-administered to 200 randomly sampled employees from 10 organisations. It emerged that companies' investment in CSR can contribute to brand awareness, brand differentiation and brand equity in line with the finding by Anim and Agbemabiese (2015). The implication is that, organisations that aim to derive long-term value ought to tie their

Perceptions and Perspectives on CSR
On perceptions and perspectives on CSR, Adu-Boahen et. al. (2014) examined managers' views on companies' CSR and how this affects their attitudes towards such practices. Ofori (2010) explored the perspectives of top executives on CSR, and found that top executives viewed CSR as a critical organisational function. Values driven CSR practices also appealed more to the top executives of the companies studied, as has been established by Schmeltz (2012) in Denmark. Besides, Kasum, Aveh and Salman (2016) examined business stakeholders' (managers, owners, customers, experts) perceptions of CSR, specifically looking at international corporations operating in Ghana. In consonance with the research finding by Cone Communications (2015), the study reported that Ghanaian stakeholders expect foreign companies to be responsible and responsive to CSR.

Conceptual/Review
A conceptual paper by Dartey-Baah and Amponsah-Tawiah (2011) argues that there are limitations in the applicability of Western CSR theories in African societies. On the other hand, Amponsah-Tawiah and Dartey-Baah (2011) discuss the usage of the concept of CSR in the Ghanaian mining sector. A later study by Amponsah-Tawiah and Dartey-Baah (2012) examined the role of CSR and organisational Health and Safety (OHS). The paper advanced a positive relationship between CSR-OHS and observed that an improved CSR and OHS practices lead to improvement in health, maternal care, environmental sustainability and other key critical areas of development. Another conceptual paper by Tuokuu and Amponsah-Tawiah (2016) examined critical issues and debates on CSR and argues that pursing the developmental agenda of Africa through the benevolence of Multinational Corporations (MNCs) is practically not sustainable. The authors advanced a multi-stakeholder approach to CSR to drive a sustainable and inclusive development. Ndzibah (2009) looked at CSR within the context of e-waste and scavenging activities. The paper argued that due to the cost of recycling in home countries, MNCs exploit legal loopholes in developing country contexts to dump recyclable waste (electronic items such as monitors and TV sets and other inferior products) in subsidiary countries, in the name of CSR. The study recommended import restrictions on inferior and second hand products to curb the negative effects of dumping sub-standard goods in Ghana. From an impression management perspective, Hinson et. al. (2017) reviewed extant literature on CSR within the context of International Business, to specifically highlight thematic areas, methodological approaches and research gaps that need scholarly attention. Out of the total number of 27 published journal articles reviewed, only 5 articles (18.5%) focused on CSR within the context of IB.
It can be seen from the studies reviewed above, that, there have been contributions to the CSR literature from scholars and researchers in Ghana. However, considering the number of research studies identified and the areas covered, CSR research in Ghana is still underdeveloped. An analysis of the extant literature suggests that sectors such as mining (e.g. Andrews, 2016) and banking (e.g. Hinson et. al., 2016) have been very dominant in CSR studies in Ghana. Surprisingly, few attempts have focused on literature reviews and conceptual papers. The only review identified, Hinson et. al. (2017), focused on CSR within the context of International Business (IB). In this review, only 5 articles (18.5%) focused on CSR within the context of IB. Clearly, no study has comprehensively assessed the various streams of research on CSR in Ghana. This is the first attempt to bring together the highly dispersed studies across the various CSR disciplines. Based on the literature reviewed, therefore, this current study aims to identify, analyse and integrate research domains in the new bourgeoning literature on CSR in Ghana to understand how the concept has developed and matured. Research streams and perspectives on CSR in Ghana contribute to the CSR literature in terms of literature review and provide foundations for future research agenda. The study addresses this broad research question: What are the research streams and perspectives on CSR in Ghana?

Methodology
This study sought to examine the current state of Corporate Social Responsibility (CSR) research in Ghana. In order to achieve this objective, databases and search engines for CSR were identified followed by a comprehensive search of academic papers on CSR specifically in the Ghanaian context. Since this is the first investigation to assemble existing research studies on CSR in Ghana, the search was not limited by date. This is in line with extensive reviews by Verk and, that sought to compile all readily available research papers on CSR related topics. All published academic papers on CSR in Ghana (only articles that featured in academic journals) were considered for inclusion in the study. Following scholars who have done similar reviews (e.g. Belal & Momin, 2009), the study excluded other publications such as book chapters, articles in conference proceedings and reports. Belal and Momin (2009), for instance argue that most academic papers go through rigorous screening processes by independent experts thereby providing most up-to-date and authoritative information on CSR. A key word based strategy was adopted to ensure that articles retrieved and included in the analysis were on and about CSR (e.g. De Baker et. al., 2005). Key words used to search for titles and abstracts, and subsequently the academic papers across all the disciplinary perspectives on CSR included corporate social responsibility/social responsibility/corporate responsibility in Ghana, corporate social responsibility communication/social responsibility communication, corporate responsibility communication in Ghana and CSR/CSR communication in Ghana. Three key online databases served as the sources of the articles: EBSCOhost, Emerald Insights and Business Source Complete. Previous reviews relied on these databases which make them relevant to CSR related studies (e.g. . Some of the papers were also sourced from Google search engine (the study excluded local Ghanaian print journals). A total of 52 abstracts were initially screened after which 47 full papers were subsequently retrieved for detailed analysis. Five of the abstracts were excluded from the study after several unsuccessful attempts to locate the full papers in online databases. The analysis of the research domains within the field of CSR in Ghana was based on the 47 available articles (which eventually formed the final sample), published up to the year 2017. This particular year was selected because the study was conducted in 2018 (the search and review processes were from January 5, 2018 to June 5, 2018). communication. This finding lends support to the observations by Ihlen et. al. (2011) and Nielsen and Thomsen (2012) that, generally, literature on the communication aspect of CSR is minimal. From the forty-seven papers analysed thirty-nine (82.98%) focused on CSR while the remaining eight (17.02%) focused on CSR communication. Crucially, research has established that stakeholders increasingly look for information about CSR which requires companies to keep them updated about their social and ethical issues (e.g. Ihlen et. al. (2011). Through communication, companies can show evidence of their CSR commitments to build stakeholder trust and loyalty, in the wake of recent scepticisms and attributions (Edelman, 2018). Of the eight papers that centered on CSR communication, seven (87.5%) focused on web-based disclosures. Only Welbeck's (2017) study analysed companies' annual reports for CSR information. Due to technological developments, the web presents many opportunities for companies to dialogue or engage with their stakeholders in CSR efforts . At the same time, scholars from Ghana focus on CSR from various academic disciplines. In line with the categorisations by Ihlen et. al. (2011), the vast majority of the research papers, twenty-four, representing 51.06% focused on marketing (e.g. Hinson et. al. 2016;Mahmoud & Hinson, 2012;Okoe & Boateng, 2016), looking at consumer preferences and reactions towards CSR and other customer or brand related CSR studies. Eleven papers (23.40%) centred on public relations or corporate communication within the context of CSR (e.g. Amo-Mensah & Tench, 2015;Boateng, 2016;Opoku Appiah et. al. 2016); seven articles constituting 14.89% (e.g. Abugre, 2014;Puplampu and Dashwood, 2011) related to organisation and management studies, emphasising managerial roles in CSR and other institutional characteristics that serve as predictors of CSR, while five papers (10.64%) were categorised as conceptual/literature review (e.g. Amponsah-Tawiah & Dartey-Baah, 2012;Hinson et. al. 2017).

Thematic areas
Following Carroll (1999) and Lockett et. al. (2006), CSR issues in the papers examined were categorised into five thematic areas: economic (profit-oriented), social (general societal well-being), environmental (environmental considerations), ethics (values-driven actions) and stakeholder (relationship with stakeholder groups). For example, the finding by Boateng (2016) that CSR projects primary focused on donations and social projects was categorised under 'social'. Welbeck's (2017) study also concluded that environmental CSR disclosures of companies listed on the GSE were more than social disclosures, and this was categorised under 'environmental'. The articles highlighted all the five thematic areas, however, majority of them (twenty-four) focused on sociallyoriented issues, with particular emphasis on how CSR can contribute to societal development or improving the lives of members within the community (e.g. Yankson, 2010;Hinson et. al. 2016). As expected, social/philanthropic issues including charitable donations and corporate support to education and health related issues seemed to dominate CSR practices and research in Ghana. Many studies in Africa have reached similar conclusions. In Nigeria, for instance, Amaeshi et. al. (2006) revealed that CSR practices are framed within the context of development, particularly to address socio-economic challenges related to health, education and infrastructure as opposed to conceptualisations of CSR in developed countries which focus on environmental and other ethical concerns (e.g. Lockett et. al. 2006). Visser (2008) also observes that responsible business practices in emerging economies particularly in Africa draws heavily on "deep-rooted indigenous cultural traditions of philanthropy" and upon African humanism, what has been widely referred to as Ubuntu (Visser, 2008, p. 481). The next most discussed CSR issues in the papers examined were economic (thirteen papers) followed by stakeholder-oriented dimensions (four). Compared to findings in many developed countries (e.g. Kim et. al. 2010), environmental and ethical CSR themes were not prominent in the studies examined as these had three papers each. The study also followed the reasoning behind Golob et. al.'s (2013) differentiation between the nature of CSR research and identified three key areas: disclosure, outcome, and process. Most of the papers that fell under economic issues assessed the relationship between CSR and financial performance (e.g. Famiyeh, 2017) reflecting outcome -oriented streams of research. Other CSR topics that were covered in the papers were CSR reporting practices or disclosure streams of research (e.g. Welbeck, 2017), stakeholder preferences and reactions to CSR (e.g. Hinson et. al. 2016), drivers of CSR (e.g.) perceptions and perspectives on CSR (e.g. Kasum et. al. 2016) the nature of CSR practices (e.g. Amponsah-Tawiah & Dartey-Baah (2011) and factors that promote or hinder CSR practices (e.g. .

Methodologies
Another important revelation from the study was that, CSR researchers in Ghana have focused more on empirical dimensions of CSR. There was an unequal distribution of theoretical and empirical papers: of the majority of research articles examined, forty-one representing 87.23% were empirical. There was only one (2.13%) literature review and five (10.64%) theoretical/conceptual studies (See , Table 1). Lockett et. al. (2006) also found that 53% of published CSR studies between 1992 and 2002 were empirical. However, the study by Verk and Golob (2013) revealed a somewhat different finding. In their study, 86% of CSR communication papers were theoretical. The analysis showed that although overtime empirical papers increased, this was not the case for theoretical papers. Between 2013 and 2015 and in 2010 and 2017, there was no study with a theoretical focus. The study also found European Journal of Business and Management www.iiste.org ISSN 2222-1905(Paper) ISSN 2222-2839(Online) DOI: 10.7176/EJBM Vol.11, No.5, 2019 a large number of quantitative methods of the empirical studies, consistent with the studies by Belal and Momin (2009) and Lockett et. al. (2006), but contrary to the finding by Hinson et. al. (2017). Out of the forty-one empirical papers, twenty (42.55%) focused on quantitative methodologies, mostly drawing on survey data and other statistical methods or analysis. Eighteen of the papers (38.30%) focused on quantitative methodologies, mostly relying on non-numerical data while three papers (6.38%) focused on mixed methodology (a combination of qualitative and quantitative approaches). In terms of the purposes of research (See table 1), twelve out of the twenty quantitative papers reviewed (25.53%) were descriptive and sought to look at the characteristics of different stakeholder groups or organisations or industry-related issues to better define CSR practices. The eight (17.02%) were causal studies that sought to establish cause-effect relationships such as the relationship between CSR and financial performance. The eighteen qualitative studies were exploratory or preliminary research studies that sought to understand more about CSR as a relatively new phenomenon in Ghana, highlighting areas for potential growth. It is important to emphasise that methodologies of some of the papers were not clearly explicated although they could be inferred. From the evidence gathered, it is clear that research orientations of CSR scholars in Ghana reflect a more positivist stance as opposed to interpretive/constructivist thinking. Again, it appears single methodologies (quantitative, quantitative) have generally been given much priority compared to mixed approaches which seemed to be relatively sparse. There was also evidence of a culture of cooperation and partnerships instead of individualism among CSR researchers in Ghana since the findings suggest extensive research collaborative processes. As many as thirty-three papers (70.21%) were joint studies while fourteen (29.79%) fell into the category of individual studies.

Theoretical underpinnings
Consistent with the findings by Belal and Momin (2009), the study found that generally, the concept of CSR in Ghana is under-theorised. Most of the scholars relied on established theories in the CSR literature including stakeholder, legitimacy, institutional, impression management and slack resources theories (See table 1). Other studies were informed by Western CSR conceptualisations although it has been argued (e.g. Dartey-Baah & Amponsah-Tawiah, 2011) that such applications may not adequately mirror or reflect conditions and practices in developing economies such as Ghana. The study by Opoku Appiah (2016) and Hinson et. al. (2010) for instance draw on Branco and Rodriques' (2006) online CSR framework, while Anim and Agbemabiese (2015) and Hinson et. al. (2016) rely on Carroll's (1999) CSR construct which was framed in the American context. Very few studies (only nine) proposed models and theoretical concepts relevant to Ghana or Africa. Most of the studies (eighteen of them) were also not underpinned by any theoretical or conceptual framework (e.g. Simpson et. al. 2016). Overall, stakeholder theory came out strongly as the dominant theory (eleven papers) in the articles analysed, consistent with the studies by Crane and Glozer (2016) and Hinson et. al. (2017). Legitimacy theory followed (four papers) as the second theoretical stance the CSR scholars in Ghana draw upon. While stakeholder theory broadens business societal relationship beyond shareholders to include other constituencies "that affect who can affect or is affected by the achievement of the organisation's objectives" (Freeman, 1984, p.46), the legitimacy theory emphasises that actions of businesses "are desirable, proper, or appropriate within some socially constructed system" (Suchman, 1995).

Industry sectors
At the same time, CSR research studies in Ghana have focused mainly on large multinational or internationally connected companies particularly those in the mining, banking and telecommunications sectors (the most written about sectors). Thus, MNCs lead the CSR agenda in Ghana, as also observed by Amponsah-Tawiah and Dartey-Baah (2011) and consistent with the study by Ziek (2009) in the US context. Little data (only two studies were found, Agyemang and Ansong, 2016;Ansong, 2017) exist on CSR in Small and Medium Scale Enterprises (SMEs). Of the forty-one empirical articles analysed, the mining and banking sectors stemmed out predominantly as the focus of CSR research in Ghana, with seven papers each representing a total of 34.15%. This was followed by the telecommunications sector with four papers (9.76%). There was a study each in the construction and insurance sectors while twenty-one (51.22%) fell under multi-industry studies (studies that focused on many industry sectors). The multi-industry studies particularly focused on companies listed on either the GC100 (e.g. Amo-Mensah & Tench, 2015), the Ghana Stock exchange (e.g. Marfo et. al. 2015) or the Ghana Business Directory (e.g. Famiyeh, 2016). A considerable number of the studies focused on companies listed on the GC100 (six of them), which is an annual ranking of top 100 companies in Ghana. Studies have shown that companies listed on the GC100 proactively engage in CSR related activities (e.g. Ofori & Hinson, 2007). The GC100 was introduced in 1998 by the Ghana Investment Promotion Centre (GIPC) to acknowledge successful companies for their outstanding business performance. In 2005, GIPC included CSR weighting in its criteria for inclusion onto the GC100. Specific studies were not found in sectors like manufacturing, trading, pharmaceuticals and health care, energy and agriculture although some appeared in the multi-industry studies. Although this does not necessarily imply the absence of CSR practices in these sectors, they reveal that scholars have not specifically paid attention to these sectors in research endeavours.

Conclusion
The literature demonstrates that CSR reviews that focus on specific countries have not been given scholarly attention. This study sought to identify and synthesise research studies that have been conducted on CSR in Ghana. The comprehensive search identified a total of 47 academic papers published between 2007 and 2017 in thirtyfour different journals. Drawing on content analysis procedures, the articles retrieved that fit the criteria for inclusion were critically examined to map research streams and perspectives. Reviews of the forty-seven papers suggest that, although generally, CSR research in Ghana is quite a recent phenomenon, averagely, there was a steady research growth over the study period. Insights from the analysis show that compared to the extensive literature on CSR in Ghana, literature on the communication aspect of CSR is minimal. It also emerged that generally, the concept of CSR in Ghana is under-theorised. Researchers have focused more on empirical dimensions of CSR focusing particularly on positivist orientations. Again, majority of the research papers focused on marketing research perspectives looking at consumer preferences and reactions towards CSR, among other aspects. Further, although the papers assessed highlighted several key thematic areas of CSR, majority of them focused on socially-oriented or philanthropic issues looking at how CSR can contribute to societal development. Research studies have also focused mainly on large multinational or internationally connected companies particularly those in the mining, banking and telecommunications sectors. These observations in the study are especially significant. Since this is the first investigation that assesses the state of CSR research in Ghana, the findings point to other critical areas of CSR engagements and research that need further exploration. More studies are, for instance, needed in the conceptual or theoretical CSR dimensions, the communication aspect of CSR, and interpretive/constructivist CSR perspectives that may reveal more compelling evidence on the nature of CSR practices in Ghana. There is also more room for scholars to extend CSR research to SMEs and other industry sectors beyond those identified in this study. It is important to emphasise that this study only focused on academic articles retrieved online. It is possible there may be other research studies on CSR in local Ghanaian print journals.