Rationale for researching on corporate environmental reporting behaviour in a developing country: the case of Kenya

The purpose of this paper is to analyse the possibility of corporate environmental reporting (CER) in a developing country so as to present the possible factors encouraging as well as those inhibiting the practice. It responds to the observation of prior research that CER research in developing countries is rare and the conjecture that developing countries should concern themselves with ‘development issues’, not CER. The findings draw from a wide range of secondary contextual material and employ an argumentative approach to the rationale of CER in a developing country. While CER has been associated more with developed countries, developing countries have unique factors encouraging, and others discouraging, the practice. Developing countries must seek ways to attain economic development, but avoid environmental destruction that results from pursuit of an unbalanced growth. Consequently, companies in developing countries must endeavour to assist in the social-environmental-economic agenda and especially report on their respective environmental impacts.