ナイジェリア上場企業におけるサステナビリティ報告と財務パフォーマンス
SUSTAINABLE REPORTING AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA (原題)
Magdalene Williams, Ngbomowa Moses (Ph.D.) Jonah
🤖 gxceed AI 要約
日本語
ナイジェリア上場企業を対象に、環境開示指数（EDI）と社会サステナビリティ報告（SSR）がROA・ROEに与える影響を回帰分析で検証。EDIとSSRはROA（R²=0.551）およびROE（R²=0.475）に有意な正の効果を示した。開示強化が透明性・ステークホルダー信頼・企業正統性を通じて財務成果と長期企業価値に寄与すると結論づける。
English
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE of listed Nigerian firms using ex-post facto design and multiple regression. EDI and SSR jointly show significant positive effects on ROA (R²=0.551) and ROE (R²=0.475). It concludes that stronger sustainability disclosure enhances transparency, stakeholder confidence, legitimacy, and long-term corporate value.
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
新興国・ナイジェリアのESG開示と財務成果の実証研究であり、日本企業のSSBJ対応や有報でのサステナビリティ開示の費用対効果を考える上で、開示と財務パフォーマンスの関係を比較検討する材料となる。
In the global GX context
Adds emerging-market empirical evidence to the global disclosure literature (TCFD/ISSB/CSRD), showing that environmental and social disclosure correlates with financial performance in a Nigerian context. Useful for comparative analysis of whether disclosure mandates translate into financial outcomes across jurisdictions.
👥 読者別の含意
🔬研究者:新興国におけるESG開示と財務パフォーマンスの関係を検証した実証データとして、国際比較研究の参照点になる。
🏢実務担当者:開示強化が財務指標と正に関連する可能性を示すが、ナイジェリア固有の文脈であり日本企業への直接適用は慎重に。
🏛政策担当者:標準化されたサステナビリティ報告要件の整備が企業財務に悪影響を与えない可能性を示唆する参考事例。
📄 Abstract（原文）
This study examined the effect of sustainable reporting on the financial performance of listed firms in Nigeria. Specifically, it assessed the effects of Environmental Disclosure Index (EDI) and Social Sustainability Reporting (SSR) on Return on Assets (ROA) and Return on Equity (ROE). The study was anchored on Stakeholder Theory and Legitimacy Theory and adopted an ex-post facto research design. Secondary data were obtained from the annual reports and sustainability disclosures of selected listed firms in Nigeria. Data were analysed using descriptive statistics and multiple regression analysis. The findings revealed that EDI and SSR jointly had a significant effect on ROA, with an R² of 0.551 and an F-statistic of 17.11 (p = 0.000). Similarly, EDI and SSR jointly had a significant effect on ROE, with an R² of 0.475 and an F-statistic of 9.37 (p = 0.003). The study concludes that sustainable reporting contributes significantly to the financial performance of listed firms by promoting transparency, stakeholder confidence, corporate legitimacy, and effective risk management. It recommends that listed firms strengthen environmental and social sustainability disclosures, integrate sustainability into corporate strategies, and comply with standardized sustainability reporting requirements to enhance financial performance and long-term corporate value
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.23018158first seen 2026-09-30 05:01:28 · last seen 2026-09-30 05:01:29
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。