ENVIRONMENTAL DISCLOSURE PRACTICES AND SUSTAINABLE PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
ナイジェリア上場製造企業における環境情報開示の実践と持続可能なパフォーマンス (AI 翻訳)
ALIU KAFAYAT ARINOLA
🤖 gxceed AI 要約
日本語
本研究はナイジェリアの上場製造企業10社を対象に、環境情報開示が持続可能性パフォーマンスに与える影響を分析。回帰分析の結果、環境開示は持続可能性に正の影響を与えるものの、統計的に有意ではないことが判明。政府による開示ガイドラインの整備を提言。
English
This study examines the impact of environmental disclosure practices on sustainability performance using data from 10 listed manufacturing firms in Nigeria. Multiple regression analysis reveals a positive but statistically insignificant effect. The paper recommends government regulatory guidelines for environmental disclosure.
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
ナイジェリア製造企業の環境開示に焦点を当てており、日本のGX文脈（SSBJや有報）との直接的な関連性は薄い。ただし、新興国における環境開示の実態を示す参考資料として、日本の投資家が多様な市場を理解する一助となり得る。
In the global GX context
This paper provides empirical evidence on environmental disclosure practices in Nigeria, a context rarely covered in global GX scholarship. While not directly applicable to advanced disclosure regimes like TCFD/ISSB, it highlights challenges in emerging markets where regulatory frameworks are still developing.
👥 読者別の含意
🔬研究者:Researchers studying environmental disclosure in emerging economies may find the Nigerian context and empirical approach informative.
🏢実務担当者:Empty string
🏛政策担当者:Policymakers in developing countries can consider the need for stronger regulatory guidelines as suggested by the study's findings.
📄 Abstract（原文）
Information disclosure strategies have turned into a critical part of environmental strategy universally. Recently, there has been expanded clamor about environmental corruption and degradation, an approach discernible to industrial and modern revolution. Organizations are currently anticipated to inscribe the effect of their activities on the environment. With the transitional nature of the environment, assembling and production of standard items at reasonable costs cease to assure sustainability performance; subsequently business entities are currently rushing to sustainability measures. In the illumination of these, the study investigated the impact of environmental disclosure practices on sustainability performance. Ex-post facto research design was utilized in dissecting the annual report of 10 selected manufacturing firms. Multiple regression analysis was utilized in estimating the information. The study found that environmental disclosure practices positively affects sustainability performance with and without the moderating effect. It concluded that environmental disclosure practices have positive but insignificant effect on sustainability performance of manufacturing companies. The study thus recommended that the government should foster regulatory guidelines and principles for disclosing environmental information and practices by relevant organizations.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.70382/bejmse.v10i7.055first seen 2026-05-15 18:42:51 · last seen 2026-06-15 05:28:00
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