ABSTRACT
The main objective of this study
is to examine the effect of Sustainability accounting on financial performance
of listed oil and gas firms in Nigeria. This study adopts ex-post facto
research design which involves the ascertaining of the impact of past factors
on the present happening or event. The research work adopts the secondary
source of data in obtaining all the data needed for the study. Extracted data
from the audited financial statements of the sampled firms. The Simple
regression technique using ordinary least square regression (OLS) method is
adopted in investigating the relationship between the dependent and independent
variables. In line with the main objective of the study which was set to
examine the effect of sustainability cost disclosure on financial performance
of listed oil and gas firms in Nigeria. Two hypotheses are tested to ascertain
the effect of sustainability cost disclosure on the financial performance
listed oil and gas , fIrms in Nigeria found out that Sustainability cost
disclosure has a positive relationship with the profit after tax of the listed
oil and gas firms in Nigeria. Also, the result presents an insignificant effect
of sustainability cost disclosure on the profit after tax of oil and gas listed
firms in Nigeria. In conclusion sustainability cost disclosure has a positive
insignificant effect on the profit after tax of listed manufacturing firms in
Nigeria and therefore recommend that, Investors in the oil and gas sector
should use income from the business activities of the firms in engaging in
sustainable activities that will better the health, social and economic life of
the host communities.
AHIZE, O (2021). Sustainability Reporting And Profitability Of Listed Oil And Gas Firms In Nigeria. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/sustainability-reporting-and-profitability-of-listed-oil-and-gas-firms-in-nigeria-7-2
OLUCHI, AHIZE. "Sustainability Reporting And Profitability Of Listed Oil And Gas Firms In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 16 Jul. 2021, https://repository.mouau.edu.ng/work/view/sustainability-reporting-and-profitability-of-listed-oil-and-gas-firms-in-nigeria-7-2. Accessed 01 Nov. 2024.
OLUCHI, AHIZE. "Sustainability Reporting And Profitability Of Listed Oil And Gas Firms In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 16 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/sustainability-reporting-and-profitability-of-listed-oil-and-gas-firms-in-nigeria-7-2 >.
OLUCHI, AHIZE. "Sustainability Reporting And Profitability Of Listed Oil And Gas Firms In Nigeria" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/sustainability-reporting-and-profitability-of-listed-oil-and-gas-firms-in-nigeria-7-2