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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Employee Training and Performance of Agency Banking Units of Selected Commercial Banks in Nairobi City County, Kenya

Waithera Samuel Maina, Hannah Bula

http://dx.doi.org/10.6007/IJARAFMS/v9-i3/6454

Open access

The lack of coherence, transparency and accountability in traditional financial reporting, led the International Integrated Reporting Council (IIRC) to developed Integrated Reporting (IR) in 2010. This study draws the attention towards the top 50 public listed companies listed in Malaysian Stock Exchange as per asset size, and their fulfilment towards voluntary IR disclosures. To achieve this research objective, the extent of disclosures was examined using published annual reports, in accordance to the fulfilment of ISO26000, GRI G4 Guidelines and IR Framework. The findings reveal that although there were traces of the fulfilment of all requirements with regard to ISO 26000, which was 32% and GRI and IR was 12% respectively, there were much to be done to encourage PLCs to incorporate such reporting guidelines. It was also found that, government-linked companies have greater fulfilment of these requirements.