Firm Size and Sustainability Reporting in the Nairobi Securities Exchange, Kenya

Naftal Nyarangi Oino and Charles Katua Kithandi
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Naftal Nyarangi Oino: School of Business and Economics, Daystar University, Kenya
Charles Katua Kithandi: Daystar University, Kenya

African Journal of Commercial Studies, 2025, vol. 6, issue 5

Abstract: This study examined the influence of firm size on sustainability reporting among companies listed on the Nairobi Securities Exchange. Guided by agency theory, signaling theory, and resource-based theory, the research used a descriptive research design and quantitative methodology. Data collected from listed firms were analyzed using SPSS through descriptive and inferential statistics. The findings reveal a positive and statistically significant relationship between firm size indicators such as market capitalization, sales value, and net assets and the level of sustainability reporting. The study concludes that larger firms are more likely to engage in sustainability reporting and recommends that organizations strengthen financial capacity and adopt strategies aligned with modern sustainability demands.

Keywords: Firm Size; Net Asset; Market Capitalization; Sales value; Sustainability Reporting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2025-110

DOI: 10.59413/ajocs/v6.i5.18

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