Agency and institutional-related factors and the heterogeneity of sustainability and integrated report information disclosures in Kenya

What is it about?

The results reveal that there is momentum towards newer reporting frameworks in Kenya with substantial IR and SR disclosures in their annual reports. The results also show that level of SR and IR disclosures is influenced by both agency-related factors (board gender diversity, audit committee independence, block ownership and the presence of foreign ownership). Additionally, institutional-related factors [regulatory pressure and promotional efforts of regulatory and professional bodies (reporting excellence awards)] influence the disclosures.

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