Effect of ESG Reporting on Corporate Performance of Brewery Firms in Nigeria
ESG報告がナイジェリアの醸造会社の企業業績に与える影響 (AI 翻訳)
Raymond A. Ezejiofor, Uzochukwu Ezekwere
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの醸造企業を対象に、ESG報告が企業業績（純利益率）に与える影響を2013～2024年のデータで分析。回帰分析の結果、環境情報開示とガバナンス情報開示は有意な正の効果を持つが、社会情報開示は有意でないことが示された。GRIやTCFDに準拠した体系的開示の重要性を指摘。
English
This study examines the effect of ESG reporting on net profit margin for Nigerian brewery firms from 2013-2024. Regression results show that environmental and governance disclosures have significant positive impacts, while social disclosure is not significant. The authors recommend standardized frameworks like GRI or TCFD for regular environmental reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ナイジェリアの醸造業に限定されるが、新興市場におけるESG開示の財務効果を実証した点が参考になる。日本企業のアフリカ進出時や、ESG報告の国際比較研究の一部として意義がある。
In the global GX context
This paper adds empirical evidence from an African emerging market to the global ESG-financial performance literature. While not directly about Japan, it highlights the relevance of standardized disclosure (GRI, TCFD) for investors and stakeholders, aligning with global GX trends.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG reporting and financial performance in an under-studied region, useful for comparative studies.
🏢実務担当者:Highlights the financial benefits of environmental and governance disclosures, supporting business case for ESG reporting in emerging markets.
🏛政策担当者:Suggests that mandatory ESG reporting frameworks could improve corporate transparency and performance in Nigeria.
📄 Abstract（原文）
This study assessed the effect of ESG reporting on the corporate performance of brewery firms in Nigeria. The specific objectives are to; examine the effect of environmental reporting on net profit margin of Brewery firms in Nigeria, determine the effect of social reporting on net profit margin of Brewery firms in Nigeria and ascertain the effect of governance reporting on net profit margin of Brewery firms in Nigeria. Content analysis and Ex Post Facto research design was adopted. Data for the study were extracted from annual reports and accounts of the Brewery firms in Nigerian Exchange Group from 2013 to 2024. Multiply regressions were applied to test the hypotheses. The study revealed that environmental practice disclosure has significantly affected net profit margin of Brewery firms in Nigeria; thus, P-value of 0.0430 is less than the critical value of 5% (0.05). The study upheld that corporate social practice disclosure has a significantly affect net profit margin of Brewery firms in Nigeria, thus, the P-value of 0.6211 is higher than the critical value of 5% (0.05), while corporate governance practice disclosure has a significantly affect net profit margin of Brewery firms in Nigeria, thus, the P-value of 0.0438 is less than the critical value of 5% (0.05). Based on the findings, the study recommended among others that though environmental disclosure has significant effect on financial performance, there is need for regular report on environmental performance using standardized frameworks like GRI or TCFD, as well communicate with investors, customers and employees about environmental initiatives and progress.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.46654/nmkb5471first seen 2026-05-05 21:29:31
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