Sustainability reporting and the role of accountants’ competence among companies listed on the Nairobi securities exchange in Kenya
Dr. Mutiso Agnes Ndinda
The low level of sustainability reporting among developing countries has been an issue of concern to companies as they strive to ensure transparency and accountability. The purpose of the study was to evaluate the role of accountants’ competence on the level of Sustainability reporting among companies listed in Nairobi Securities Exchange in Kenya. The study adopted a cross sectional survey design. Document analysis and structured questionnaires were used to collect the required data. The descriptive findings revealed that the accountants’ skills, knowledge, experience was low with regard to reporting on the companies social activities. The regression analysis results revealed that accountants’ competence has a positive and significant influence on the level of sustainability reporting. The study recommends that the accountants should be trained on the modalities of Sustainability accounting, Universities and learning institutions should give particular emphasis on teaching sustainability reporting while the academic sector should ensure a closer exchange between the accounting profession and the industry players through organizing seminars and training programs on sustainability reporting.