Environmental Disclosure in Cameroon’s Industrial Sector: Insights from Case Studies

( Vol-12,Issue-2,March - April 2026 )

Author(s): Bleck Capouell Tegofack

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Page No: 105-119
DOI: 10.22161/ijaems.122.13

Keywords:

Environmental disclosure, qualitative analysis, non-financial information, sustainability reporting, content analysis.

Abstract:

Environmental disclosure is a corporate practice in Cameroon. But very little empirical understanding about the environmental aspects of information disseminated in sustainability reports exist. Hence, the principal goal of this study is to provide an insight on the overall features of environmental information disclosed by industrial enterprises in their sustainability reports. In order to achieve this objective, descriptive qualitative research was carried out based on the content analysis involving a multiple case study of 12 sustainability reports of 4 industrial enterprises from 2018 to 2021. The content analysis reveals that 7 environmental themes are consistently disclosed by industrial enterprises, with emission (greenhouse gas) and energy (energy consumption and reduction) being the most and least disclosed environmental themes respectively. Also, the disseminated environmental information is mostly positive and narrative in nature. The non-integration of monetary information in sustainability reports highlight the necessity for the competent accounting body in the OHADA zone to design a distinct accounting reporting framework for non-financial information.

Received: 20 Feb 2026; Received in revised form: 21 Mar 2026; Accepted: 25 Mar 2026; Available online: 29 Mar 2026

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