Show simple item record

dc.creatorWangombe, David
dc.date04/08/2014
dc.dateTue, 8 Apr 2014
dc.dateTue, 8 Apr 2014 11:01:05
dc.dateMonth: 3 Day: 19 Year: 2014
dc.dateTue, 8 Apr 2014 11:01:05
dc.date.accessioned2015-03-18T11:29:12Z
dc.date.available2015-03-18T11:29:12Z
dc.identifier2041-8698
dc.identifier
dc.identifier.urihttp://hdl.handle.net/11071/3772
dc.descriptionArticle published in International Journal of Economics and Accounting.
dc.descriptionThe aim of this paper is to evaluate the quality of mandatory and voluntary corporate environmental reporting (CER) in Kenya. Content analysis was carried out to measure the quality of environmental reporting in four different media; mandatory reports, voluntary environmental reports in annual reports, websites and stand–alone reports. The paper finds that the quality of CER in Kenya is low, varies among firms, and among the reporting media. It is highest in sustainability reports but lowest in both websites and annual reports. The CER is self–laudatory as companies reported more on positive environmental impacts. The two quality measurement indices arrived at different levels of qualities implying that they measured different constructs of quality of CER. This paper contributes to the body of CER literature by documenting the quality of CER of large companies in a developing country. It also provides a comparison of quality among different environmental reporting media and between different reporting indices.
dc.description.abstractThe aim of this paper is to evaluate the quality of mandatory and voluntary corporate environmental reporting (CER) in Kenya. Content analysis was carried out to measure the quality of environmental reporting in four different media; mandatory reports, voluntary environmental reports in annual reports, websites and stand–alone reports. The paper finds that the quality of CER in Kenya is low, varies among firms, and among the reporting media. It is highest in sustainability reports but lowest in both websites and annual reports. The CER is self–laudatory as companies reported more on positive environmental impacts. The two quality measurement indices arrived at different levels of qualities implying that they measured different constructs of quality of CER. This paper contributes to the body of CER literature by documenting the quality of CER of large companies in a developing country. It also provides a comparison of quality among different environmental reporting media and between different reporting indices.
dc.formatVolume Number:4/2013
dc.formatVolumes:4
dc.formatNumber of Pages:327-349
dc.languageeng
dc.publisherInderscience
dc.rightsBy agreeing with and accepting this license, I (the author(s), copyright owner or nominated agent) agree to the conditions, as stated below, for deposit of the item (referred to as .the Work.) in the digital repository maintained by Strathmore University, or any other repository authorized for use by Strathmore University. Non-exclusive Rights Rights granted to the digital repository through this agreement are entirely non-exclusive. I understand that depositing the Work in the repository does not affect my rights to publish the Work elsewhere, either in present or future versions. I agree that Strathmore University may electronically store, copy or translate the Work to any approved medium or format for the purpose of future preservation and accessibility. Strathmore University is not under any obligation to reproduce or display the Work in the same formats or resolutions in which it was originally deposited. SU Digital Repository I understand that work deposited in the digital repository will be accessible to a wide variety of people and institutions, including automated agents and search engines via the World Wide Web. I understand that once the Work is deposited, metadata may be incorporated into public access catalogues. I agree as follows: 1.That I am the author or have the authority of the author/s to make this agreement and do hereby give Strathmore University the right to make the Work available in the way described above. 2.That I have exercised reasonable care to ensure that the Work is original, and to the best of my knowledge, does not breach any laws including those relating to defamation, libel and copyright. 3.That I have, in instances where the intellectual property of other authors or copyright holders is included in the Work, gained explicit permission for the inclusion of that material in the Work, and in the electronic form of the Work as accessed through the open access digital repository, or that I have identified that material for which adequate permission has not been obtained and which will be inaccessible via the digital repository. 4.That Strathmore University does not hold any obligation to take legal action on behalf of the Depositor, or other rights holders, in the event of a breach of intellectual property rights, or any other right, in the material deposited. 5.That if, as a result of my having knowingly or recklessly given a false statement at points 1, 2 or 3 above, the University suffers loss, I will make good that loss and indemnify Strathmore University for all action, suits, proceedings, claims, demands and costs occasioned by the University in consequence of my false statement.
dc.subjectenvironmental reporting quality
dc.subjectcorporate environmental reporting
dc.subjectCER
dc.subjectdeveloping countries
dc.subjectKenya
dc.subjectstakeholders
dc.subjectenvironmental reporting media
dc.subjectsustainability reports
dc.subjectwebsites
dc.subjectannual reports
dc.subjectvoluntary disclosure
dc.subjectsustainable development
dc.subjectenvironmental impact
dc.titleThe quality of corporate environmental reporting in Kenya
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record