{"id":"https://openalex.org/W7225313124","doi":"https://doi.org/10.37284/ijar.9.2.6195","title":"Environmental Liability Disclosure and Quality Sustainability Reporting: Evidence from Listed Agricultural Firms in Kenya","display_name":"Environmental Liability Disclosure and Quality Sustainability Reporting: Evidence from Listed Agricultural Firms in Kenya","publication_year":2026,"publication_date":"2026-11-05","ids":{"openalex":"https://openalex.org/W7225313124","doi":"https://doi.org/10.37284/ijar.9.2.6195"},"language":"en","primary_location":{"id":"doi:10.37284/ijar.9.2.6195","doi":"https://doi.org/10.37284/ijar.9.2.6195","is_oa":true,"landing_page_url":"https://doi.org/10.37284/ijar.9.2.6195","pdf_url":"https://journals.eanso.org/index.php/ijar/article/download/6195/6491","source":{"id":"https://openalex.org/S4210194046","display_name":"International Journal of Advanced Research","issn_l":"2707-7802","issn":["2707-7802","2707-7810"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Advanced Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.eanso.org/index.php/ijar/article/download/6195/6491","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160805921","display_name":"Bonface Ochieng Musina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106600","display_name":"Kibabii University","ror":"https://ror.org/0111z3553","country_code":"KE","type":"education","lineage":["https://openalex.org/I4210106600"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"Bonface Ochieng Musina","raw_affiliation_strings":["Kibabii University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kibabii University","institution_ids":["https://openalex.org/I4210106600"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5082475278","display_name":"Rashid Simiyu Fwamba","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210106600","display_name":"Kibabii University","ror":"https://ror.org/0111z3553","country_code":"KE","type":"education","lineage":["https://openalex.org/I4210106600"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"Rashid Simiyu Fwamba","raw_affiliation_strings":["Kibabii University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kibabii University","institution_ids":["https://openalex.org/I4210106600"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5157454576","display_name":"Arnety Nangila","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405256813","display_name":"Alupe University","ror":"https://ror.org/04jfsqd34","country_code":"KE","type":"education","lineage":["https://openalex.org/I4405256813"]}],"countries":["KE"],"is_corresponding":false,"raw_author_name":"Arnety Nangila","raw_affiliation_strings":["Alupe University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Alupe University","institution_ids":["https://openalex.org/I4405256813"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":"2","first_page":"448","last_page":"464"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9955999851226807,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting-quality","display_name":"sustainability reporting quality","score":0.9549999833106995},{"id":"https://openalex.org/keywords/agricultural-companies","display_name":"agricultural companies","score":0.8730000257492065},{"id":"https://openalex.org/keywords/environmental-management-accounting","display_name":"environmental management accounting","score":0.5139999985694885},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.7099999785423279},{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.5559999942779541},{"id":"https://openalex.org/keywords/disclosure-regulation","display_name":"disclosure regulation","score":0.4779999852180481},{"id":"https://openalex.org/keywords/nairobi-securities-exchange","display_name":"Nairobi Securities Exchange","score":0.5910000205039978},{"id":"https://openalex.org/keywords/kenya","display_name":"Kenya","score":0.5860000252723694},{"id":"https://openalex.org/keywords/gri-standards","display_name":"GRI standards","score":0.8059999942779541},{"id":"https://openalex.org/keywords/environmental-accounting-standards","display_name":"environmental accounting standards","score":0.5809999704360962},{"id":"https://openalex.org/keywords/stakeholder-pressure","display_name":"stakeholder pressure","score":0.5109999775886536},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.6050000190734863},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.8849999904632568},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.9599999785423279},{"id":"https://openalex.org/keywords/disclosure-credibility","display_name":"disclosure credibility","score":0.5519999861717224},{"id":"https://openalex.org/keywords/environmental-accountability","display_name":"environmental accountability","score":0.49000000953674316},{"id":"https://openalex.org/keywords/mandatory-disclosure-requirements","display_name":"mandatory disclosure requirements","score":0.5429999828338623},{"id":"https://openalex.org/keywords/regulatory-enforcement","display_name":"regulatory enforcement","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.673799991607666},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6197999715805054},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5716999769210815},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5511000156402588},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.5393999814987183},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.4959999918937683},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.48179998993873596},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.47839999198913574},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.474700003862381},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.44519999623298645},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4235000014305115},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.3986000120639801},{"id":"https://openalex.org/C100129307","wikidata":"https://www.wikidata.org/wiki/Q1261772","display_name":"Environmental Sustainability Index","level":3,"score":0.387800008058548},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.37860000133514404},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.36820000410079956},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.33379998803138733},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3197999894618988},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3158000111579895},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.3118000030517578},{"id":"https://openalex.org/C187651312","wikidata":"https://www.wikidata.org/wiki/Q114","display_name":"Kenya","level":2,"score":0.31029999256134033},{"id":"https://openalex.org/C1670747","wikidata":"https://www.wikidata.org/wiki/Q396622","display_name":"Agribusiness","level":3,"score":0.28679999709129333},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.27880001068115234},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.2786000072956085},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.26919999718666077},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.265500009059906},{"id":"https://openalex.org/C176239081","wikidata":"https://www.wikidata.org/wiki/Q2979849","display_name":"Stakeholder theory","level":3,"score":0.2605000138282776},{"id":"https://openalex.org/C2909468537","wikidata":"https://www.wikidata.org/wiki/Q58734","display_name":"Environmental pollution","level":2,"score":0.25619998574256897},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.2558000087738037},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25189998745918274}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37284/ijar.9.2.6195","doi":"https://doi.org/10.37284/ijar.9.2.6195","is_oa":true,"landing_page_url":"https://doi.org/10.37284/ijar.9.2.6195","pdf_url":"https://journals.eanso.org/index.php/ijar/article/download/6195/6491","source":{"id":"https://openalex.org/S4210194046","display_name":"International Journal of Advanced Research","issn_l":"2707-7802","issn":["2707-7802","2707-7810"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Advanced Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37284/ijar.9.2.6195","doi":"https://doi.org/10.37284/ijar.9.2.6195","is_oa":true,"landing_page_url":"https://doi.org/10.37284/ijar.9.2.6195","pdf_url":"https://journals.eanso.org/index.php/ijar/article/download/6195/6491","source":{"id":"https://openalex.org/S4210194046","display_name":"International Journal of Advanced Research","issn_l":"2707-7802","issn":["2707-7802","2707-7810"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Advanced Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225313124.pdf","grobid_xml":"https://content.openalex.org/works/W7225313124.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W2050984758","https://openalex.org/W2156536580","https://openalex.org/W3014756872","https://openalex.org/W3121777248"],"related_works":["https://openalex.org/W7220389360","https://openalex.org/W4226179569","https://openalex.org/W7113249008","https://openalex.org/W7162851839","https://openalex.org/W6892837235","https://openalex.org/W4319317218","https://openalex.org/W3120340668","https://openalex.org/W7219307241","https://openalex.org/W4413989103","https://openalex.org/W7130821772"],"abstract_inverted_index":{"Sustainability":[0],"reporting":[1,81,325],"quality":[2,79,326],"remains":[3],"a":[4,102,144,185,208,228],"critical":[5],"challenge":[6],"for":[7,34],"agricultural":[8,66,85,112,329],"firms":[9,19,86,113],"listed":[10,84,111],"on":[11,41,78],"the":[12,71,202,236,247,265,268,276,284,295],"Nairobi":[13],"Securities":[14],"Exchange":[15],"(NSE),":[16],"with":[17,101,190,244,340],"many":[18],"failing":[20],"to":[21,199,353],"meet":[22],"international":[23],"Environmental,":[24],"Social,":[25],"and":[26,57,94,137,149,170,176,238,283,317,349,357],"Governance":[27],"(ESG)":[28],"standards":[29],"despite":[30],"growing":[31],"stakeholder":[32],"pressure":[33],"environmental":[35,45,55,74,310,335,346],"accountability.":[36],"Limited":[37],"empirical":[38],"evidence":[39],"exists":[40],"whether":[42],"disclosure":[43,76,230,337,355],"of":[44,73,83,132,201,242,303,344],"liabilities":[46],"such":[47],"as":[48],"asset":[49],"restoration":[50],"obligations,":[51],"pollution":[52],"clean-up":[53],"liabilities,":[54],"fines":[56],"penalties":[58],"translates":[59],"into":[60],"higher-quality":[61],"sustainability":[62,80,324],"reports":[63],"among":[64,246,327],"Kenyan":[65,328],"firms.":[67,330],"This":[68,261],"study":[69,307,332],"examined":[70,252],"influence":[72],"liability":[75,224,311,336],"(ELD)":[77],"(QSR)":[82],"in":[87,313],"Kenya,":[88],"guided":[89],"by":[90,222],"Legitimacy,":[91],"Stakeholder,":[92],"Institutional,":[93],"Disclosure":[95],"theories.":[96],"An":[97],"explanatory":[98],"research":[99],"design":[100],"longitudinal":[103],"panel":[104,171],"approach":[105],"was":[106,141,157],"adopted,":[107],"covering":[108],"all":[109],"seven":[110],"(complete":[114],"sector":[115],"census)":[116],"over":[117],"2015\u20132024,":[118],"yielding":[119],"70":[120],"maximum":[121,152],"firm-year":[122],"observations.":[123],"Secondary":[124],"data":[125],"were":[126,163],"obtained":[127],"through":[128],"systematic":[129],"content":[130],"analysis":[131,234],"annual":[133],"reports,":[134],"financial":[135,160],"statements,":[136],"ESG":[138],"filings.":[139],"QSR":[140,191,245],"measured":[142,158],"using":[143,159,165],"validated":[145],"eleven-dimension":[146],"index":[147],"(Relevance":[148],"Reliability":[150],"sub-dimensions,":[151],"score":[153],"21),":[154],"while":[155,232],"ELD":[156,183,210,243],"ratios.":[161],"Data":[162],"analysed":[164],"descriptive":[166],"statistics,":[167],"correlation":[168,233],"analysis,":[169],"regression":[172],"(OLS),":[173],"following":[174],"poolability":[175],"Hausman":[177],"specification":[178],"tests.":[179],"Findings":[180],"revealed":[181],"that":[182,294,309],"had":[184],"negative,":[186],"statistically":[187],"insignificant":[188],"relationship":[189],"(\u03b2":[192],"=":[193,196,213,216,219,255,259,274,291],"-0.0042,":[194],"p":[195],"0.954),":[197],"leading":[198],"non-rejection":[200],"null":[203],"hypothesis.":[204],"Descriptive":[205],"statistics":[206],"showed":[207],"right-skewed":[209],"distribution":[211],"(mean":[212],"0.2743,":[214],"SD":[215],"0.3372,":[217],"N":[218],"58)":[220],"driven":[221],"episodic":[223],"recognition":[225],"rather":[226,299],"than":[227,300],"sustained":[229],"trend,":[231],"confirmed":[235],"weakest":[237],"least":[239],"consistent":[240],"association":[241],"four":[248],"green":[249],"accounting":[250,347],"dimensions":[251],"(Pearson":[253],"r":[254],"0.020;":[256],"Spearman":[257],"\u03c1":[258],"0.002).":[260],"non-significance":[262],"persisted":[263],"across":[264],"bivariate":[266],"model,":[267],"direct-effects":[269],"model":[270,287,304],"(Model":[271,281,288],"2,":[272],"R\u00b2":[273,290],"0.3681),":[275],"ELD\u00d7Environmental":[277],"Management":[278],"Accounting":[279],"interaction":[280],"4),":[282],"full":[285],"mediation":[286],"8,":[289],"0.4407),":[292],"indicating":[293],"result":[296],"is":[297],"robust":[298],"an":[301],"artefact":[302],"specification.":[305],"The":[306,331],"concludes":[308],"disclosure,":[312],"its":[314],"current":[315],"voluntary":[316],"inconsistent":[318],"form,":[319],"does":[320],"not":[321],"meaningfully":[322],"drive":[323],"recommends":[333],"mandatory":[334],"requirements":[338],"aligned":[339],"GRI":[341],"standards,":[342,348],"development":[343],"Kenya-specific":[345],"stronger":[350],"regulatory":[351],"enforcement":[352],"enhance":[354],"credibility":[356],"comparability.":[358]},"counts_by_year":[],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2026-11-06T00:00:00"}
