Impact of Environmental Sustainability Reporting on Financial Performance of Firms Listed Nairobi Securities Exchange, Kenya
ケニア・ナイロビ証券取引所上場企業の環境持続可能性報告が財務業績に与える影響 (AI 翻訳)
Opiyo James, Charles Tibbs, Maniagi Musiega
🤖 gxceed AI 要約
日本語
本論文は、ケニアのナイロビ証券取引所（NSE）に上場する65社を対象に、環境持続可能性報告が財務業績（ROA、ROE）に与える影響を2015年から2024年の時系列データを用いて分析した。結果、環境持続可能性報告は財務業績に統計的に有意な正の影響を与えることが示された。NSE上場企業の経営陣は、持続可能性報告を通じて環境配慮型の経営を推進すべきである。
English
This study examines the impact of environmental sustainability reporting on the financial performance (ROA, ROE) of 65 firms listed on the Nairobi Securities Exchange from 2015 to 2024 using time series data. The findings reveal a statistically significant positive effect, rejecting the null hypothesis. The paper recommends that listed firms adopt sustainability reporting to enhance environmental stewardship and financial outcomes.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業でもサステナビリティ報告と財務業績の関係は議論されているが、新興国市場のエビデンスは日本企業の海外子会社やサプライチェーン管理において参考になる可能性がある。また、SSBJ基準の導入に向けた企業の取り組みにも示唆を与える。
In the global GX context
This paper contributes to the global evidence base on the business case for sustainability reporting, particularly in emerging markets. It supports the rationale for mandatory ESG disclosure frameworks such as ISSB standards and aligns with trends in integrated reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the sustainability reporting-financial performance link in an emerging market context, useful for comparative studies.
🏢実務担当者:Demonstrates that sustainability reporting can positively affect financial performance, supporting investment in reporting systems.
🏛政策担当者:Highlights the value of mandating sustainability reporting for listed firms, relevant for securities regulators in emerging economies.
📄 Abstract（原文）
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.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.26710/sbsee.v8i2.3784first seen 2026-07-18 06:22:56
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