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Influence of Sustainability Reporting on Financial Performance of Corporate Firms Listed on the Nairobi Securities Exchange

Author

Listed:
  • Hezekiah Adwar Ouma

    (Tom Mboya University)

  • Micah Odhiambo Nyamita

    (Tom Mboya University)

  • Midida Peter Keta

    (Tom Mboya University)

Abstract

Sustainability reporting has gained global attention among firms, researchers, and academicians. However, a notable gap remains in empirical literature regarding its specific influence on corporate financial performance, particularly in Kenya. Despite advocacy from the Kenyan Government, sustainability reporting programs among listed corporate firms in Kenya have been slow, with only 46% of the 65 listed firms integrating ESG disclosure into their annual reports by December 2022. Given these gaps, this study examined the influence of sustainability reporting on financial performance among corporate firms listed on the Nairobi Securities Exchange by assessing how each sustainability reporting variable influence Corporate financial performance. Guided by the stakeholder theory, the study employed panel data methodology. A census was conducted on 57 firms, constituting target population between 2014-2023.

Suggested Citation

  • Hezekiah Adwar Ouma & Micah Odhiambo Nyamita & Midida Peter Keta, 2025. "Influence of Sustainability Reporting on Financial Performance of Corporate Firms Listed on the Nairobi Securities Exchange," EuroEconomica, Danubius University of Galati, issue 1(44), pages 51-68, May.
    • Handle: RePEc:dug:journl:y:2025:i:1:p:51-68
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