Beyond compliance: embedding ESG on organisational culture-a Kenyan perspective

Ngetich Ruth Jeptepkeny (2026) Beyond compliance: embedding ESG on organisational culture-a Kenyan perspective. In: ESG - Risk Management or New Sustainability? VIII.BUEB International Sustainability Student ConferenceProceedings - Budapest University of Economics and Business 2025. Budapesti Gazdaságtudományi Egyetem, Budapest, Magyarország, pp. 1-15. ISBN 978-615-6886-27-9

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Abstract

Environmental, Social and Governance (ESG) principles have evolved from a mere regulatory compliance framework and checklist into a powerful catalyst for business sustainability and long-term success. However, many Kenyan firms remain at the compliance stage, approaching ESG principles as a checklist for reporting rather than a strategic imperative. This study used Kenya Power, a major electricity corporation in Kenya, as a case study. Through analysis of its annual ESG disclosures and integrated financial reports (2020–2024), the study evaluated the degree of cultural assimilation across three ESG principles domains: environmental mindfulness, social inclusivity and ethical governance. The study found that Kenya Power has strongly institutionalised ESG principles with clear mandates, but certain aspects still require further development. Also, Kenya Power’s ESG practices are strong on compliance but weak on embedding organisational culture. However, the company is slowly but steadily transitioning from ESG principles compliance and reporting to embedding them in its organisational culture. This study recommends that regulatory bodies and governments should mandate ESG principles disclosure beyond reporting and require information on the level of Environmental, Social and Governance principles integration in organisational culture.

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Budapesti Gazdaságtudományi Egyetem

Mű típusa:	Könyv része
Szerző publikációban használt neve:	Publikációban használt név ORCID MTMT szerző azonosító Ngetich Ruth Jeptepkeny
Kulcsszavak:	Environmental, Social and Governance, Organisational culture, Sustainability, Competitive Advantage, Business Transformation
Felhasználó:	Kinga Eszenyi-Bakos
DOI azonosító:	https://doi.org/10.29180/978-615-6886-27-9_11
Rekord készítés dátuma:	2026. Már. 26. 12:27
Utolsó módosítás:	2026. Már. 26. 12:27
URI:	https://publikaciotar.uni-bge.hu/id/eprint/2641

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