Evaluation Of Triple Bottom Line Disclosure On Corporate Performance (A Study Of Nigeria Breweries Plc Aba)

NJOKU TOCHUKWU RANALD MOUAU/12/22536 | 67 pages (13354 words) | Projects

ABSTRACT

Triple bottom line reporting has been undertaken in various degrees since the 1970’s and communications between companies and users are being recognized as an important addition to the creation of a more complete picture of the impacts of a company in its environment. As a result of growing social pressure on organizations to behave as responsible corporate citizens, corporate social reports provide the vehicle whereby the social and environmental undertakings of the company may be chronicled and assessed. This work was undertaken to evaluate Triple bottom line disclosure on corporate performance (case study of Nigeria breweries Plc. Aba). The survey method of research design was employed to generate the required data. The population of the study was made up of three distinctive groups: Investors, Customers and Management. The data was analyzed using descriptive statistics and Analysis of Variance (ANOVA). Our findings indicated that investors and consumers expressed satisfaction in dealing with firms who disclose their company dealings on all three dimensions- financial, social, and environmental, which leads to greater profitability and in the longer term bring growth and sustainability to the corporation. Also, Management were positive of triple bottom line report lessening the chances of causing harm to organizations resources. Based on this, it was recommended that companies should disclose more quantifiable triple bottom line indicators encompassing social, environmental and economic performance indicators. And also, they should embark on such activities that will directly impact on the wellbeing of those in their community. The development of standards to guide companies in the identification of variables for disclosure is also suggested


TABLE OF CONTENTS

Title page                                                                                                i

Declaration                                                                                              ii

Certification                                                                                            iii

Dedication                                                                                               iv

Acknowledgement                                                                                  vi

Table of contents                                                                                     vii

List of tables                                                                                            x

Abstract                                                                                                    xi

CHAPTER ONE

INTRODUCTION

1.1 Background of the study                                                                           1

1.2 Statement of the problem                                                                          3   

1.3 Objectives of the study                                                                              3 

1.4 Research hypothesis                                                                                  4   

1.5 Research questions                                                                                    4                                                                             

1.6 Significance of the study                                                                           5

1.7 Scope of the study                                                                                     5

1.8 Definition of terms                                                                                    6


CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.1 The path to triple bottom line reporting                                                    7   

2.2 The concept of triple bottom line reporting                                              8

2.3 Perspectives to triple bottom line reporting                                              8

2.3.1The Management perspective                                                                  9

2.3.2 The User perspective                                                                              9

2.3.3 The Societal assurance perspective                                                       10

2.4 Triple Bottom Line Accounting Dimensions                                           10

2.4.1 Social Accounting Dimension                                                               10

2.4.2 Environmental Accounting Dimension                                                  11

2.5 Corporate Performance Perspectives                                                        12

2.6 Stakeholders Theory                                                                                 13

2.6.1 Stakeholders model of Organizations                                                    16

2.7 Measurement and Valuation Issues and TBL reporting                            17

2.7.1 Accounting concept of measurement                                                     21

2.8 Application of measurement techniques to TBL reports                          22      

2.8.1 Measurement Method Useable for social and environmental goods     24

2.9 Internalizing externalities and sustainability                                             24

2.10 Valuation models                                                                                     25

2.11 The merit in valuation                                                                             26


CHAPTER THREE

RESEARCH METHODOLOGY

3.1 Research design                                                                                          29

3.2 Area of the study                                                                                         29

3.3 Population of the study                                                                               30

3.4 Sample size and Sampling technique                                                          30 

3.5 Method of data collection                                                                            31  

3.6 Instruments for data collection                                                                    32

3.7 Validity and reliability of research instrument                                            32

3.8 Method of data analysis                                                                               33


CHAPTER FOUR

DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS

4.1 Presentation of data                                                                                      34

4.2 Analysis of research questions                                                                     35

4.3 Test of hypothesis                                                                                        38

4.4 Discussion of findings                                                                                 40                                                                                                                                                              


CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Summary of findings                                                                                    42

5.2 Conclusion                                                                                                    43

5.3 Recommendations                                                                                        43

References


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APA

NJOKU, M (2020). Evaluation Of Triple Bottom Line Disclosure On Corporate Performance (A Study Of Nigeria Breweries Plc Aba). Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-triple-bottom-line-disclosure-on-corporate-performance-a-study-of-nigeria-breweries-plc-aba

MLA 8th

MOUAU/12/22536, NJOKU. "Evaluation Of Triple Bottom Line Disclosure On Corporate Performance (A Study Of Nigeria Breweries Plc Aba)" Mouau.afribary.org. Mouau.afribary.org, 29 May. 2020, https://repository.mouau.edu.ng/work/view/evaluation-of-triple-bottom-line-disclosure-on-corporate-performance-a-study-of-nigeria-breweries-plc-aba. Accessed 30 Oct. 2024.

MLA7

MOUAU/12/22536, NJOKU. "Evaluation Of Triple Bottom Line Disclosure On Corporate Performance (A Study Of Nigeria Breweries Plc Aba)". Mouau.afribary.org, Mouau.afribary.org, 29 May. 2020. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-triple-bottom-line-disclosure-on-corporate-performance-a-study-of-nigeria-breweries-plc-aba >.

Chicago

MOUAU/12/22536, NJOKU. "Evaluation Of Triple Bottom Line Disclosure On Corporate Performance (A Study Of Nigeria Breweries Plc Aba)" Mouau.afribary.org (2020). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-triple-bottom-line-disclosure-on-corporate-performance-a-study-of-nigeria-breweries-plc-aba

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