CORPORATE GOVERNANCE Ghana, Nestlé and Unilever, are required to submit environmental assessment reports to the EPA. The EPA reviews these reports in collaboration with relevant ministries and government agencies. However, human, institutional and resource problems hinder the effective implementation exercise of the EPA's mandate. 58. Organisations that contribute to the corporate social responsibility (CSR) agenda in Ghana include the Ghana Anti-Corruption Coalition, Transparency International, the media and a number of NGOs that deal with social and environmental issues. CSR reporting is, however, not a requirement for listed companies. ii. Findings of the CRM 59. Overall, the issues of corporate social responsibility appear not to be well understood. Corporations are not actively engaged in the communities and the CSR is widely regarded as a philanthropic “add-on”. 60. The unemployment rate in Ghana is soaring, and initiatives for job creation, apprenticeship, training and capacity building by corporations are few in number. Most employees who interacted with the CRM have expressed the need for better terms of service. In particular, the problem of relatively low wages, especially in the public sector, was highlighted. As a result, poor morale has affected the quality of public service delivery. Concern has also been expressed about poor employee protection in SMEs and the informal sector. 61. Another concern is gender issues such as stereotyping and discrimination against women. In many cases, female workers earn less than their male counterparts do (there is no equal pay for equal work). Additionally, corporate Ghana is male dominated at the upper echelons, with women mainly employed as receptionists, secretaries, and the like. 62. Concern was expressed about child labour and child workers. Some children work in the construction industry and as petty traders. In some regions, the cultural practice of trokosi, which involves child servitude, is practised. In discussions, the Trade Union Congress noted that it has been active in shaping policy around labour issues, in particular the matter of child labour. This is on the understanding that in very specific contexts, some children (over the age of sixteen) have to work, either as heads of households when orphaned by HIV/Aids, or in assisting their parents. The CRM has also been informed that there are active efforts by the government and the police to combat child trafficking. Child work in mines or plantations is prohibited. 103