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The study is intended to determine factors influencing sustainability reporting among
listed companies in Tanzania. It was guided by four specific objectives; to identify
the sustainability issues reported in the Financial Statement, to examine the variation
in sustainability reporting among companies in Tanzania, to assess the influence of
firm-specific factors on sustainability reporting and to determine the challenges
affecting corporate sustainability reporting in Tanzania.
The study employed both primary and secondary data collection; the study used the
sample size of 48 respondents. The study used questionnaires as data collection tools.
The study concluded customer issues, environmental issues, issues about society are
most reported in sustainability report. Also, the research found that awareness,
financial capabilities to include sustainability reports are some challenges affecting
sustainability reporting and issues that firm size, age of the firm, and ownership
structure have a greater influence on sustainability reporting in Tanzania and they are
the reasons for variation in sustainability reporting among listed companies in
Tanzania.
The study recommended that the sustainability report must be included in the
company’s annual reports because of its importance to the companies, government,
and society in general. |
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