Effect Of Sustainability Reporting On Listed Manufacturing Firms In Nigeria

ABSTRACT

Sustainability reporting has become an issue of major concern in the corporate world today. In recent times, investors have become more concerned about sustainability; hence sustainability has the potential to influence a firm`s performance. This research examined the effect of sustainability reporting on corporate performance of selected quoted manufacturing firms in Nigeria. To determine the association between sustainability reporting and corporate performance, data was obtained from the audited financial statements of manufacturing firms under study for a period of six years (2013-2018). The result of the study shows that Economic performance disclosure (ECN), Environmental performance disclosure (ENV) and Social performance disclosure (SOC) have no significant effect on return on asset (ROA) of selected quoted firms in Nigeria.