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
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 company reports. Firm performance positively mediated the relationship between managerial, institutional, and concentrated ownership and CSR disclosure. Download