JCARM Journal of Contemporary Academic Research and Methodologies JCARM 3139-7247 Ivory and Finch Publishers 10.5281/zenodo.21858490 JCARM_JUL_26_040 Original Research Article THE IMPACT OF SUSTAINABILITY REPORTING ON FAIR VALUE MEASUREMENT: EVIDENCE FROM LISTED COMPANIES IN GHANA Kwesi Botwe Dennis Department of Accounting, All Nations University, Koforidua, Ghana. joyone43@gmail.com 10 08 2026 1 6

The growing call for corporate transparency, accountability, and sustainable business practices is reshaping how organizations report their activities around the globe. Sustainability reporting has become a key way for companies to share their environmental, social, and governance (ESG) performance with stakeholders. At the same time, fair value measurement has taken center stage in financial reporting under International Financial Reporting Standards (IFRS), offering crucial and timely insights into the value of assets and liabilities. While both sustainability reporting and fair value measurement have garnered significant academic interest on their own, there's still a lack of empirical evidence exploring how these two areas intersect, especially in emerging markets like Ghana. This study aims to delve into how sustainability reporting impacts fair value measurement among companies listed on the Ghana Stock Exchange. It specifically looks at how environmental, social, and governance disclosures affect fair value measurement and reporting practices. Using an explanatory research design, the study will analyze secondary data from annual reports, sustainability reports, and integrated reports of listed companies from 2019 to 2025. The data will be examined through descriptive statistics, correlation analysis, and multiple regression techniques. The anticipated findings should reveal that sustainability reporting boosts transparency, minimizes information gaps, builds stakeholder trust, and enhances the quality of fair value measurement. This research will add to the existing body of literature by providing insights from a developing economy and will offer valuable implications for regulators, investors, policymakers, and corporate managers who are looking to elevate reporting quality and corporate accountability. This study adds more weight to the ongoing push for incorporating sustainability factors into financial reporting frameworks.

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