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Impact of Environmental Sustainability Reporting on Financial Performance of Firms Listed Nairobi Securities Exchange, Kenya

Author

Listed:
  • James, Opiyo
  • Tibbs, Charles
  • Musiega, Maniagi

Abstract

Purpose: To determine the impact of environmental sustainability reporting on financial performance (FP) of firms listed Nairobi Securities Exchange, Kenya.Design/Methodology/Approach: Causation design was as a result of time series data. This assessed how sustainability reporting affects the financial performance (FP). The population consisted of 65 companies listed on the NSE as at December 2024 (NSE, 2024). The financial years under consideration were 2015 to 2024 covering a period of 10 years. Second data factors included sustainability reports. Firm size was based on total assets as well as Financial performance on the Basis of ROA ROE. The study employed both descriptive and inferential statistics.Findings: Environmental sustainability reporting had a significant effects on financial performance of NSE listed firms in Kenya. The findings revealed a p-value 0.000<0.05. These relationships were found to be statistically significant since the p-value for sustainability reporting was 0.000<0.05 hence rejection of null hypothesis.Implications/Originality/Value: Nairobi Securities Exchange listed firms’ leadership should embrace sustainability reporting, thereby create environmental friendly state to enable productivity hence financial performance, on this course clean water, proper waste management and smart carbon emission approaches can be considered.

Suggested Citation

  • James, Opiyo & Tibbs, Charles & Musiega, Maniagi, 2026. "Impact of Environmental Sustainability Reporting on Financial Performance of Firms Listed Nairobi Securities Exchange, Kenya," Sustainable Business and Society in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 8(2), pages 285-300, June.
    • Handle: RePEc:src:sbseec:v:8:y:2026:i:2:p:285-300
    DOI: http://doi.org/10.26710/sbsee.v8i2.3784
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