サステナビリティ報告実務と消費財の価格設定：ナイジェリア・ラゴス州の製造企業からの実証的証拠
Sustainability Reporting Practices and the Pricing of Consumer Goods: Empirical Evidence from Manufacturing Firms in Lagos State, Nigeria (原題)
ADEGOKE Bolaji Paul, Oluwaseyi Ayodele ADEDIPE
🤖 gxceed AI 要約
日本語
ナイジェリア・ラゴス州の消費財製造企業20社の従業員213名を対象に、サステナビリティ報告実務が消費財価格設定に与える影響を調査した。報告実務と価格設定には中程度の正の有意な関係（r=0.487, p<0.001）が認められ、報告実務が価格設定の分散の23.7%を説明した。新興国における開示と価格戦略の連関を企業レベルで示した初期の実証研究である。
English
Surveying 213 employees across 20 consumer-goods manufacturers in Lagos, Nigeria, this study examines how sustainability reporting practices affect product pricing. Reporting practices showed a moderate, significant positive relationship with pricing (r=0.487, p<0.001), explaining 23.7% of variance. It offers one of the first firm-level examinations of the disclosure–pricing nexus in a developing economy.
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
日本企業にとって直接の政策連動は薄いが、開示の信頼性が製品差別化・価格プレミアムに寄与しうるという示唆は、SSBJ基準や有報でのサステナビリティ情報開示が事業価値にどう波及するかを考える際の参考になる。新興国市場での開示インフラ整備の重要性を示す事例として位置づけられる。
In the global GX context
While focused on a developing-economy context outside the TCFD/ISSB mainstream, the paper adds to global disclosure scholarship by linking credible sustainability reporting to product differentiation and pricing power—an angle rarely tested empirically. It underscores how disclosure standardization (akin to ISSB/CSRD efforts) can create market-visible value even in emerging markets.
👥 読者別の含意
🔬研究者:開示と価格設定の因果的連関を新興国企業レベルで検証した希少な実証データを提供する。
🏢実務担当者:信頼性の高いサステナビリティ開示が製品差別化や価格戦略の根拠になりうることを示唆する。
🏛政策担当者:開示要件の標準化と比較可能性向上が市場の信頼性と価格メカニズムに寄与する可能性を示す。
📄 Abstract（原文）
This study examines the effect of sustainability reporting practices on the pricing of consumer goods among manufacturing firms in Lagos State, Nigeria. Although sustainability reporting has attracted considerable research attention, existing Nigerian studies have concentrated on its links with profitability, earnings quality, and firm value, leaving its implications for product pricing largely unexplored. A descriptive cross-sectional survey design was adopted. Data were obtained from 213 employees of twenty consumer goods manufacturing companies in Lagos State through a structured, five-point Likert-scale questionnaire administered electronically. The instrument demonstrated high internal consistency (Cronbach's α = 0.863 for sustainability reporting practices; α = 0.889 for pricing of consumer goods). Data were analysed using descriptive statistics, Pearson product-moment correlation, and simple linear regression. Sustainability reporting practices exhibited a moderate, positive, and statistically significant relationship with the pricing of consumer goods (r = 0.487, p < 0.001). Regression results confirmed that sustainability reporting practices significantly predict consumer goods pricing (β = 0.487, t = 8.10, p < 0.001), accounting for 23.7% of the variance in pricing (R² = 0.237). The null hypothesis was therefore rejected. Managers of consumer goods firms may leverage credible sustainability disclosure as a basis for product differentiation and pricing strategy, while regulators should strengthen and standardise sustainability reporting requirements to improve the comparability and credibility of disclosures. The study offers one of the first firm-level survey-based examinations of the sustainability reporting–pricing nexus in a developing economy, extending the application of Legitimacy Theory, Stakeholder Theory, and the Resource-Based View to pricing decisions in the Nigerian consumer goods sector.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.64388/irev10i3-1723516first seen 2026-10-02 04:57:19
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