ナイジェリアの異なるセクターにおける持続可能性開示と企業業績の次元：累積的および分解的視点

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on ESG disclosure-performance link in an African context, useful for comparative studies.

🏢実務担当者:Highlights potential performance benefits of environmental and social disclosures, informing reporting strategies in emerging markets.

🏛政策担当者:Suggests that encouraging ESG disclosure could improve corporate performance, relevant for emerging market regulators.

Using samples taken from publicly traded companies in Nigeria between the years 2006 and 2015, the study examines the impact of sustainability disclosures on company performance by taking into account environmental, social, and governance sustainability characteristics. Through corporate reporting, investors and other stakeholders in Nigeria and elsewhere demand a comprehensive view of the business. The measurement and disclosure of various non-financial information as well as a company's performance in relation to the objective of sustainable development is the subject of sustainability reporting. It entails incorporating environmental, social, and governance factors into portfolio construction, risk management, investment analysis, and security selection (ESG Matters, 2015). Pooled ordinary least squares regression was used for the analysis of the variables specified in the models because the data used for the work is pooled data. Descriptive and inferential statistics were used to identify the possible environmental, social, and corporate governance specific characteristics and exogenous factors that would affect the firm's performance. Environmental sustainability disclosures have a significant positive effect on accounting performance measured here with return on assets, while the variable social sustainability disclosure has a significant positive effect on accounting performance measured here with return on assets, according to the results of Pooled ordinary least squares multiple regression using ROA and Tobin's Q measures of performance. Companies in Nigeria should implement and disclose environmentally friendly policies, such as contributing to environmental protection through donations and providing an alternative energy source in light of the carbon emissions generated by using more energy-intensive assets and natural resources.

• semanticscholar https://doi.org/10.56201/ijbfr.vol.12.no6.2026.pg162.172first seen 2026-08-20 05:23:06 · last seen 2026-09-09 05:42:07