Ownership Structure Dimensions And Corporate Social Responsibility Dsiclosure Among Firm Listed In Nairobi Securities Exchange, Kenya
Purpose: Corporate social responsibility (CSR) is picking pace in many listed companies in Kenya both as marketing and sustainability tool. However, the disclosure of CSR could be affected by the ownership structure dimensions of the listed firms. This paper aimed at investigating the relationship between ownership structure dimensions and corporate social responsibility disclosure among firms listed at Nairobi Securities Exchange.
The Mediating Effect Of Firm Performance On The Relationship Between Ownership Structure Dimensions And Corporate Social Responsibility Disclosure Among Listed Firms In The Nairobi Securities Exchange – Kenya.
This study examined the mediating effect of firm performance on the relationship between ownership structure dimensions and CSR disclosure among listed firms. The paper employed Barron and Kenny mediation procedure where firm performance was proxied using return on assets. The listed firms at the Nairobi Securities Exchange (NSE) were reviewed retrospectively (2007-2018) through content analysis of annual financial statements and