Title: Stakeholder perceptions of the meaning and relevance of 'high quality corporate environmental reporting': evidence from Kenya

Authors: David Karungu Wangombe

Addresses: Strathmore University, P.O. Box 39520, Nairobi, Kenya

Abstract: This paper aims at generating the meaning and establishing the relevance of the construct 'high quality corporate environmental reporting' (HQCER) through an analysis of stakeholders' opinion. Using environmental stakeholders in Kenya, empirical evidence is gathered through questionnaires which aimed at extracting the social reality on the meaning and relevance of HQCER by locating individual's typical response on an evaluative continuum. This paper finds that HQCER is achieved if an internationally recognised reporting framework is used; the needs of the stakeholders in the domicile of the reporting entity are met; is regulated; is verified and is highly rated. The paper also finds that corporate environmental reporting (CER) is relevant to all stakeholders but at varying degrees. Academic accountants are invited to research more on the meaning of HQCER, and to avoid using it loosely, so as not to dilute the richness of its meaning. This paper contributes to knowledge by documenting stakeholders' voice, especially those in a developing country, to the meaning and relevance of HQCER.

Keywords: high quality CER; corporate environmental reporting; HQCER; Global Reporting Initiative; GRI; stakeholders; Kenya; stakeholder perceptions; developing countries.

DOI: 10.1504/IJCA.2016.10002490

International Journal of Critical Accounting, 2016 Vol.8 No.5/6, pp.396 - 416

Received: 01 Dec 2015
Accepted: 03 May 2016

Published online: 18 Jan 2017 *

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