Empirical Investigation into the Effect of Sustainability Reporting on Customer Value Creation in Nigerian Construction Firms
ナイジェリアの建設企業におけるサステナビリティ報告が顧客価値創造に与える影響に関する実証研究 (AI 翻訳)
Ajibade Ayodeji T, Kwarbai Jerry O., Durowoju Abdulrauf O.
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの建設企業7社の2010〜2023年のパネルデータを用いて、サステナビリティ報告（環境・社会・ガバナンスの各次元）が顧客価値（収益成長率）に与える影響を検証した。個別のESG次元の効果は統計的に有意ではなかったが、総合的なサステナビリティ報告は顧客価値に対して有意な正の影響を示した。統合的なESG開示の重要性を示唆する結果である。
English
This study examines the effect of sustainability reporting (environmental, social, governance) on customer value creation (revenue growth) using panel data from seven Nigerian construction firms (2010-2023). While individual ESG dimensions were not statistically significant, the collective effect of sustainability reporting was significant and positive. The findings recommend an integrated approach to ESG 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
本論文はナイジェリアが対象だが、ESG報告の統合的効果を示す点で、SSBJやISSBが求める包括的なサステナビリティ開示の重要性を再確認させる。日本の企業にとっても、個別指標ではなく統合的な開示がステークホルダー価値に寄与する可能性を示唆する。
In the global GX context
Although focused on Nigeria, this paper provides empirical evidence that integrated ESG disclosure collectively enhances customer value, supporting the holistic approach of ISSB and global sustainability reporting frameworks. It reinforces the notion that disclosure strategy should consider the combined signaling effect of all ESG dimensions.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the collective impact of ESG reporting in an African emerging market context, useful for comparative studies on disclosure effectiveness across regions.
🏢実務担当者:Highlights that integrated sustainability reporting yields more customer value than siloed ESG initiatives; relevant for corporate reporting strategy and stakeholder communication.
🏛政策担当者:Suggests that regulators in emerging economies should encourage comprehensive ESG disclosure rather than focusing on individual aspects to maximize market benefits.
📄 Abstract（原文）
This study examined the effect of sustainability reporting on customer value creation in construction firms listed in Nigeria. The study employed an ex-post facto research design using secondary data obtained from annual reports and financial statements of seven construction firms listed on the Nigerian Exchange Group over a fourteen-year period (2010-2023). Sustainability reporting was operationalised through three dimensions: environmental sustainability reporting (ENVS), social sustainability reporting (SOCS), and governance sustainability reporting (GOVS). Customer value creation was measured using growth in revenue as a proxy. Panel data regression analysis with random effects estimation and robust standard errors was employed following appropriate diagnostic tests. The findings revealed that while individual sustainability dimensions did not exhibit statistically significant effects on customer value creation (ENVS: β = 0.196, p = 0.669; SOCS: β = 0.071, p = 0.881; GOVS: β =-0.087, p = 0.829), the joint effect of sustainability reporting on customer value creation was statistically significant (Wald Chi² = 179.38, p < 0.05; R² = 0.1886). The study concluded that sustainability reporting, when considered collectively through its environmental, social, and governance dimensions, significantly affects customer value creation in Nigerian construction firms. The study recommends that management adopt an integrated approach to sustainability reporting rather than pursuing isolated ESG initiatives, recognising that the collective signalling effect creates greater customer value than individual dimensions pursued independently.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31014/aior.1991.09.01.630first seen 2026-05-15 18:18:30 · last seen 2026-06-15 05:26:56
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