Assigned to an account like all other actions in the

assigned to an account like all other actions in the public sectors, which is not the case in
private sectors.”
During the interview, respondent A stated clearly that, when it comes to projects the ministry
wants to undertake, they submit their budget to the ministry of finance for approval, and once it

is approved, then they can now access those benefits. Any sustainability initiative or action that
an organization wants to carry out implies an organizational effort.
Respondent D added that, all fuel stations have different units, so it’s the consumer who has to
make the right decision. He accentuated that:
“We create competition in the industry, and that is the farthest we can go, but we also have
mechanisms to check equity in the industry based on pricing issues.”
Corporate entities sometimes do not realize that it is implementing sustainability initiatives,
because sustainability actions are integrated within the regular organizational actions of the
entity. The sustainability initiatives and related actions are often an integral part of a broader set
of procedures. In the private hospitals, each sustainability initiative is considered an action.
A theory was drawn on the work of Brunninge and Fridriksson (2017) , who use social memory
( Olick and Robbins, 1998 ) to argue how a company’s past can be used to communicate about
current, and guide future actions. It is, possible that a similar approach be applied to public and
private hospitals, in order to determine how the background of the organization shapes its current
sustainability initiatives.
4.4 Sustainable development indicators in corporate firms in Ghana.
Sustainable development lies at the heart of the new government's policies. It means achieving a
balance between three broad objectives -maintenance of economic growth, protection of the
environment and prudent use of natural resources, and social progress which recognizes the

needs of everyone. Governments have for many years used the key economic indicators to
develop and monitor their economic policies.
“The work of the Brundtland Commission and others provides the background for the approach
we have chosen to structure the indicators. Sustainability indicators are generally designed to
illustrate the economic, environmental and social dimensions of sustainable development. There
is a danger in categorizing a set of indicators with these dimensions since the same phenomena
can often be viewed from several perspectives.”
We have chosen to structure our indicators under themes that we have named efficiency,
equality/participation, adaptability and values and resources for coming generations. Within
these themes, the indicators encompass economic, environmental and social dimensions. We
hope this approach will serve interdisciplinary and help avoid categorization. The aim is to bring
a focus to the different facets of the transition towards sustainability, rather than serving as a
judgment on the present state of sustainability. Sustainable indicators as indicators which provide