Moderating Impact of Firm Size on the Relationship between Sustainability Disclosure and Financial Performance of Firms Listed Nairobi Securities Exchange, Kenya

Purpose: To establish the moderating impact of firm size on the relationship between sustainability disclosure and financial performance of firms listed NSE, KenyaDesign/Methodology/Approach: A correlational research design as per Orodho (2013) was adopted for the study to establish the relationship between sustainability reporting, firm size, and financial performance (FP). It was focuses on the use of objective and measurable data in testing relationships among variables. It is a positivist research philosophy. The target population consisted of 65 Companies listed in the NSE as of December 2024. The research covered a ten-year period ranging from 2015 to 2024. Hence, this allowed us to assess trends and relationship over the years.The audited financial statements of the quoted companies and reports by the NSE were the source of secondary data for the study.&The gathered quantitative data were analyzed via STATA Version 15.0. Descriptive statistics were used to describe the data. Likewise, inferential statistics were used to test the relationship between the study variables and draw conclusions from it.Findings: Independent, Moderating and Dependent Variables produced an increase of each sustainability reporting (SR) for FP of NSEs listed firms is significantly affected by SR and firm size.Implications/Originality/Value: The study recommends valuation of assets and focus on income generating elements to help manage the asset structure of firms, this would help in enabling a strong firm size power which is essential in the organization growth prospects.