Savings and credit cooperative societies (SACCOs) in Kenya provide disclosures to comply with regulatory requirements as well as improve their image.
Disclosures by deposit-taking SACCOs in Kenya mainly encompass mandatory financial aspects, followed by voluntary disclosure on strategic, social, governance and environmental conservation aspects in that order.
SACCO disclosures in Kenya seem to be driven by regulations, financial performance and governance.
Other drivers of disclosure by SACCOs include guidelines issued by the professional accounting body in Kenya, resources (assets) and licensing.