COMPANY PEFORMANCE AS A DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY REPORTING: SURVEY OF COMPANIES LISTED IN NAIROBI SECURITIES EXCHANGE IN KENYA

The purpose of the study was to explore the extent of corporate social responsibility reporting and to evaluate whether company performance is a determinant of the extent of corporate social responsibility reporting among companies listed in Nairobi Securities Exchange in Kenya. Based on content analysis of 37 sampled companies which were selected using stratified sampling the descriptive findings of the study reveal that the extent of corporate social responsibility reporting has been adopted by many of the sampled companies as a common practice though the extent and level of reporting differed significantly from one company to another. The linear regression model results reveal that company performance as measured in terms of total assets, profitability, return on equity and market share was found to have a positive and significant association with the extent of corporate social responsibility reporting while the hypothesis testing results reveal that company performance is a significant determinant of the extent of corporate social responsibility reporting among companies listed in Nairobi Securities exchange in Kenya. The study recommended that other studies can be carried out on the same topic but targeting the private sector, SMEs and focusing more than one year to determine if similar results could be identified.