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Firm Size and Sustainability Reporting in the Nairobi Securities Exchange, Kenya

Author

Listed:
  • Naftal Nyarangi Oino

    (School of Business and Economics, Daystar University, Kenya)

  • Charles Katua Kithandi

    (Daystar University, Kenya)

Abstract

This study examined the influence of firm size on sustainability reporting among companies listed on the Nairobi Securities Exchange. Guided by agency theory, signaling theory, and resource-based theory, the research used a descriptive research design and quantitative methodology. Data collected from listed firms were analyzed using SPSS through descriptive and inferential statistics. The findings reveal a positive and statistically significant relationship between firm size indicators such as market capitalization, sales value, and net assets and the level of sustainability reporting. The study concludes that larger firms are more likely to engage in sustainability reporting and recommends that organizations strengthen financial capacity and adopt strategies aligned with modern sustainability demands.

Suggested Citation

  • Naftal Nyarangi Oino & Charles Katua Kithandi, 2025. "Firm Size and Sustainability Reporting in the Nairobi Securities Exchange, Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(5).
    • Handle: RePEc:cwk:ajocsk:2025-110
    DOI: 10.59413/ajocs/v6.i5.18
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    References listed on IDEAS

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    Cited by:

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    3. De Buck, Emmanuella Elisabeth, 2026. "The Impact of the Mining Industry on the Local Population in Southern Democratic Republic of Congo," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 7(2).

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