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Sustainability Reporting Quality and Corporate Reputation of Oil & Gas Companies in Nigeria

ナイジェリアの石油・ガス企業におけるサステナビリティ報告の質と企業評判 (AI 翻訳)

Olayinka Odunayo Akinlade, Olabisi Bolarinwa Odewole, Chinanuife Emmanuel, Olanrewaju O. Ilori, Simeon Adebisi Akinade

European Journal of Accounting, Auditing and Finance Research📚 査読済 / ジャーナル2026-01-01#ESG経営インパクト: 資金調達対象セクター: oil_and_gas
DOI: 10.37745/ejaafr.2013/vol14n4121
原典: https://doi.org/10.37745/ejaafr.2013/vol14n4121

🤖 gxceed AI 要約

日本語

本研究は、ナイジェリアの石油・ガス企業におけるサステナビリティ報告の質と企業評判の関係を2019～2025年のデータを用いて分析した。高品質なESG報告を行う企業は評判スコアが高く（r=0.842）、特に環境情報の開示が最大の影響を与える。GRIやSASBの枠組みの採用を推奨している。

English

This study examines the relationship between sustainability reporting quality and corporate reputation in Nigerian oil and gas firms using data from 2019-2025. High-quality ESG disclosures strongly correlate with reputation (r=0.842), with environmental disclosure having the highest impact. Recommends adopting GRI and SASB frameworks.

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

本論文は新興国市場におけるESG報告の価値を示すケーススタディ。日本企業がナイジェリアで事業展開する場合の参考となり得るほか、SSBJや有報における報告品質向上の議論にも示唆を与える。

In the global GX context

This paper provides empirical evidence from an emerging market (Nigeria) on the link between sustainability disclosure quality and corporate reputation, supporting global frameworks like GRI/SASB and ISSB. It reinforces the importance of transparency for stakeholder trust.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the ESG disclosure-reputation link in an emerging market, using longitudinal data and regression analysis.

🏢実務担当者:Oil and gas firms can leverage high-quality sustainability reporting to enhance reputation and stakeholder trust.

🏛政策担当者:Regulators in emerging economies should mandate adoption of global reporting frameworks to improve transparency.

📄 Abstract（原文）

This study examined the relationship between sustainability reporting quality and corporate reputation of oil and gas companies in Nigeria. Quantitative research using secondary data from 2019 to 2025 was employed. Descriptive statistics revealed that firms with high-quality sustainability disclosures scored an average of 82% in ESG reporting, while firms with low-quality reporting scored 56%. Correlation analysis indicated a strong positive relationship between sustainability reporting quality and corporate reputation (r = 0.842, p < 0.01). Regression results showed that sustainability reporting quality significantly predicts corporate reputation (β = 0.852, t = 7.61, p = 0.000). Environmental disclosure had the highest impact on corporate reputation, followed by social and governance reporting. The findings imply that transparency, accountability, and consistent reporting practices enhance stakeholder trust and organizational legitimacy. The study recommends that Nigerian oil and gas companies should prioritize high-quality sustainability reporting by adopting globally recognized frameworks such as GRI and SASB.

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