The quality of corporate environmental reporting in Kenya

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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.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.identifier2041-8698
dc.identifier
dc.identifier.urihttp://hdl.handle.net/11071/3772
dc.languageeng
dc.publisherInderscience
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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
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