Determinants of sustainability disclosures among Non-Governmental Organisations in Kenya
Date
2024
Authors
Owilly, S. O.
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Publisher
Strathmore University
Abstract
The purpose of this study was to investigate the determinants of sustainability disclosure among non-governmental organisations in Kenya. The study was anchored on the stakeholder theory. Further, the study adopted a correlative research design and a mixed methodology and employed both quantitative surveys and a qualitative focus group discussion to collect primary data. The population for this study was the executive managers of leading NGO sector players in Kenya. Stratified random sampling was employed to collect quantitative data from respondents and seven randomly selected participants were included in the focus group discussion. Findings indicate that strategic posture is a positive significant predictor of sustainability disclosure in NGOs in Kenya. Governance attributes were found to be a positive put nonsignificant of sustainability disclosure of NGOs in Kenya. Stakeholder attributes were found to have the strongest positive and significant effect on NGO sustainability disclosure in Kenya. The results of the thematic analysis of the FGD support the results of the quantitative findings. The study makes a substantial contribution to the understanding of the specific context of NGO sustainability disclosure in Kenya, providing useful insights into the distinct strategic posture, governance, and stakeholder dynamics that influence reporting practices. It challenged conventional findings and discovered significant predictors of sustainability disclosure, resulting in a more nuanced knowledge of non-profit sustainability activities in developing countries. However, this study acknowledges the limitation of a correctional study where it is a challenge to establish the consistency of findings over time. Therefore, future studies could conduct longitudinal research monitoring the development of sustainability disclosure policies over time to provide a dynamic viewpoint of the third sector in Kenya.
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Full - text thesis
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Citation
Owilly, S. O. (2024). Determinants of sustainability disclosures among Non-Governmental Organisations in Kenya [Strathmore University]. http://hdl.handle.net/11071/15536