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      Sound governance is the foundation upon which credible ESG programmes are built yet governance gaps remain among the most consistently identified weaknesses in Ghana's corporate and public sectors. Investors, development finance institutions, and regulators are progressively raising governance expectations: the Bank of Ghana, SEC Ghana, and international frameworks such as TCFD and ISSB all embed governance requirements into their sustainability standards. Organisations that lack the board-level oversight structures, accountability frameworks, and ESG policies needed to manage sustainability commitments effectively risk losing investor confidence and regulatory standing.

      KPMG Ghana helps organisations design and implement the governance frameworks that make ESG programmes credible, accountable, and durable. We work with boards, audit committees, executive teams, and sustainability functions in both the private and public sectors to build the structures, policies, performance management systems, and oversight mechanisms that embed ESG accountability at every level of the organisation.

      We draw on international governance frameworks including King IV, the OECD Principles of Corporate Governance, and sector-specific standards applied in a manner that is appropriate for Ghana's legal, regulatory, and institutional environment. For state-owned enterprises and public institutions, we bring specialised expertise in the governance challenges at the intersection of commercial performance, public interest obligations, and ministerial accountability.

      Kwame Sarpong Barnieh

      Partner, Head of Advisory, GRC & ESG Services

      KPMG in Ghana



      What we do

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      ESG Governance Framework Design and Implementation

      We design comprehensive ESG governance frameworks that define board and committee mandates, management accountability structures, integration of ESG into enterprise risk management, escalation and reporting protocols, and the internal assurance mechanisms that give the board confidence in the quality of ESG information it receives. Frameworks are tailored to the organisation's sector, ownership structure, and regulatory context.

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      ESG Performance Management and KPI Framework Design

      We design ESG performance management systems that set measurable targets, define consistent KPI methodologies, establish data collection and validation processes, and create board-level reporting that enables meaningful accountability. We also advise on the integration of ESG metrics into executive remuneration frameworks. This has become  an increasingly important signal of genuine ESG commitment to institutional investors.

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      Board ESG Oversight and Governance Advisory

      We provide strategic advisory to boards and board committees on their ESG oversight responsibilities helping directors understand what they should be asking of management, what information they should be receiving, and how to satisfy themselves that ESG risks are adequately identified, managed, and disclosed. We also advise on board composition and capability requirements for effective ESG oversight.

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      Corporate Governance Reviews with ESG Integration

      We conduct independent corporate governance reviews that assess board structure and effectiveness, risk management and internal control adequacy, the quality of financial and non-financial reporting, and alignment with Ghanaian regulatory requirements and international best practice producing prioritised, evidence-based recommendations for governance improvement.

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      ESG Policy Development

      We develop or strengthen the suite of ESG policies covering environmental management, social responsibility, human rights, anti-bribery and anti-corruption, business ethics, and inclusion and diversity ensuring alignment with international standards, appropriateness for the Ghanaian context, and the enforcement and monitoring mechanisms needed to give policies genuine operational effect.

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      ESG Governance for State-Owned Enterprises and Public Institutions

      We provide ESG governance advisory tailored to Ghanaian SOEs and public institutions designing accountability frameworks that meet development finance institution requirements, building transparency mechanisms that satisfy public interest expectations, and developing governance reform programmes that are practically achievable within Ghana's public institutional context.



      Our people

      Kwame Sarpong Barnieh

      Partner, Head of Advisory, GRC & ESG Services

      KPMG in Ghana



      Connect with us

      KPMG combines our multi-disciplinary approach with deep, practical industry knowledge to help clients meet challenges and respond to opportunities. Connect with our team to start the conversation.

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