ナイジェリア上場製造企業におけるサステナビリティ報告と経営業績

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on sustainability reporting and performance in an African context, useful for comparative studies.

🏢実務担当者:Suggests integrating sustainability reporting into annual reports and linking executive pay to sustainability to improve performance.

🏛政策担当者:Highlights the need for regulatory support for sustainability reporting in emerging markets.

The study focused on sustainability reporting and operational performance of listed manufacturing companies in Nigeria. Sustainability reporting was measured using environmental responsibility, economic responsibility and social responsibility while firm size is used as the control variable. Operational performance was measured using net profit margin. To achieve the objective of this study ex post facto research design using content analysis was adopted. The study used content analysis to collect data on social disclosure and economic disclosure based on global reporting initiatives (GRI). The population of the study is made up of 55 listed manufacturing firms in Nigeria. However, 10 listed manufacturing firms were used as the sample size after adopting judgmental sampling, stratified sampling and simple random sampling. The data collected were analyzed using panel regression analysis. The findings revealed that sustainability reporting as a whole has significant effect on net profit margin and return on asset of listed manufacturing companies in Nigeria. However, individually, environmental reporting, economic reporting and social reporting have no significant effect on net profit margin and return on asset of listed manufacturing companies in Nigeria. Based on the findings, the following recommendations were made; firms should integrate sustainability reporting into their mainstream reporting, such as annual reports and financial statements. This integration will provide stakeholders with a comprehensive view of the firm’s environmental reporting which would lead to increase in net profit margin. Also, Firms should link executive compensation to sustainability performance to align the interests of executives with those of stakeholders. This linkage will encourage executives to prioritize sustainability considerations in their decision-making. This will therefore increase the return on asset of manufacturing firms in Nigeria.

• openalex https://doi.org/10.56201/jafm.vol.11.no10.2025.pg259.275first seen 2026-08-22 05:06:50