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した。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。開示の強化が透明性・ステークホルダー信頼・企業の正当性・リスク管理を通じて財務成果に寄与すると結論づけている。
English
This study examines how environmental disclosure (EDI) and social sustainability reporting (SSR) affect ROA and ROE among listed Nigerian firms. Using ex-post facto design and multiple regression, EDI and SSR jointly show significant positive effects on both ROA (R²=0.551) and ROE (R²=0.475). The authors conclude that stronger sustainability disclosure improves transparency, stakeholder confidence, legitimacy, and risk management, enhancing financial performance.
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
新興国における開示と財務成果の実証は、SSBJ基準や有報でのサステナビリティ開示義務化を進める日本企業にとって、開示の経済的便益を裏付ける比較材料となる。ただし制度・市場環境の差異には留意が必要。
In the global GX context
This adds emerging-market empirical evidence to the global disclosure literature (TCFD/ISSB/CSRD), showing that environmental and social disclosure correlates with financial performance. It offers a non-OECD data point for debates on whether standardized sustainability reporting delivers economic benefits, though institutional differences limit direct transferability.
👥 読者別の含意
🔬研究者:開示と財務パフォーマンスの関係を新興国データで検証した実証例として、国際比較研究の参照点になる。
🏢実務担当者:環境・社会開示の強化が財務指標と正に関連する可能性を示し、開示戦略の社内説得材料に使える。
🏛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も便益をもたらしうる根拠として参照できる。
📄 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.23058969first seen 2026-10-02 04:56:40 · last seen 2026-10-02 04:56:42
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