Role of Institutional Factors and Environmental Policy in Improving Corporate Sustainability Initiatives in Nigerian Listed Non-Financial Firms
制度的要因と環境政策がナイジェリア上場非金融企業の企業サステナビリティ向上に与える役割 (AI 翻訳)
(著者不明)
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの非金融上場企業を対象に、経済的制約、競争、環境政策などの制度的要因と企業特性が企業サステナビリティ（CSI）に与える影響を分析。2018～2023年のデータを用いた結果、競争と環境政策はCSIに正の影響を与えるが、経済的制約は有意でないことが判明。企業規模とレバレッジも正の関係を示した。
English
This study examines institutional factors (economic constraints, competition, environmental policy) and firm characteristics affecting corporate sustainability initiatives (CSI) in Nigerian non-financial firms from 2018-2023. Results show competition and environmental policy positively influence CSI, while economic constraints are insignificant. Firm size and leverage also show positive relationships.
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
ナイジェリアの非金融企業を対象とした本研究は、日本企業が新興国でサステナビリティ経営を展開する際の制度的要因を理解する一助となる。ただし、日本のGX政策（SSBJ等）との直接的な関連は薄い。
In the global GX context
This study provides insights for global investors and multinationals on the role of competition and environmental policy in driving corporate sustainability in emerging markets like Nigeria, although it lacks direct connection to international disclosure frameworks like TCFD/ISSB.
👥 読者別の含意
🔬研究者:Offers empirical evidence on determinants of corporate sustainability in an African context, contributing to the literature on sustainability in developing economies.
🏢実務担当者:Relevant for companies operating in Nigeria to understand that competition and environmental policy are key drivers of sustainability initiatives, while economic constraints may be less impactful.
🏛政策担当者:Nigerian regulators can use the findings to strengthen environmental policy and promote competition to enhance corporate sustainability.
📄 Abstract（原文）
As a result of low attention given towards corporate sustainability initiatives (CSI) which encompass economic, environmental, social, and governance aspects by companies to their host communities, this study examines the relationship between institutional factors such as economic constraints, and competition, and environmental policy towards CSI, as well as firm specific attributes such as company size and leverage on the Nigerian non-financial listed firms. Data were collected from the firms assessed and documented by global consensus rate of corporate social responsibility (CSRHUB) from 2018 to 2023. A total of 300 firm-year observations were considered using the annual reports and accounts of 50 sampled companies. The panel-corrected standard errors (PCSEs) and fixed generalised lease square (GLS) regression models were used to test the hypotheses for this study. The result established that economic constraints measured by access to finance is not significantly related to CSI. In contrast, competition and environmental policy are positive and significantly associated with CSI. Likewise, company size and leverage indicate a positive relationship with CSI. Hence, this study suggests that regulatory authorities should assess how the companies deal with issues relating economic constraints to ensure a good access to finance that could be responsible for sustainability initiative practices among non-financial firms in Nigeria.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.24191/jibe.v11i1.9285first seen 2026-05-15 21:14:18 · last seen 2026-06-16 05:18:09
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