SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
Olabode Kehinde Joseph, Jimoh Ismail, Babatunde Alanamu Rasaq, Ajisafe Akeem Omotayo
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造企業を対象に、サステナビリティ報告と財務パフォーマンスの関係を調査。ベンチマーク実績および環境指標が財務成果に有意な正の影響を与えることを発見。
English
Investigates the relationship between sustainability reporting and financial performance of listed manufacturing firms in Nigeria, finding that both benchmark performance and environmental metrics have significant positive associations with profitability.
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的な示唆は限定的だが、新興国におけるサステナビリティ報告の実態と財務効果の事例として参考になる。
In the global GX context
Adds a developing-country perspective to the global literature on sustainability reporting and corporate financial performance, relevant for understanding ESG practices in emerging markets.
👥 読者別の含意
🔬研究者:Provides empirical evidence from an African context on the financial relevance of sustainability reporting.
📄 Abstract（原文）
Sustainability reporting and financial performance of listed manufacturing companies in Nigeria has become an important subject in the face of increasing global demand for accountability and corporate responsibility. This study investigates the relationship between sustainability reporting practices and the financial performance of manufacturing firms in Nigeria, with particular focus on profitability, return on assets, and return on equity. The objectives of the research are to assess the relationship between benchmark performance and financial performance, to evaluate the impact of environmental metrics on financial outcomes, and to determine how sustainability reporting practices influence overall corporate performance. The study adopts qualitative approach and data was collected through annual report and account. The result of the analysis indicate that benchmarks performance has significant (0.000) and positive relationship of (0.8765) on financial performance of listed manufacturing companies in Nigeria while environmental matrix has significant (0.000) and positive relationship of (1.2456) on financial performance of listed manufacturing companies in Nigeria. Given this result of the analysis, the study concludes that benchmarks performance has significant and positive relationship on financial performance of listed manufacturing companies in Nigeria while environmental matrix has significant and positive relationship on financial performance of listed manufacturing companies in Nigeria. The study recommends that manufacturing companies in Nigeria should strengthen policymakers, corporate managers, and stakeholders to improve on their environmental disclosure practices in brooder their financial performance in the future to come.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.64290/gjam.v8i2.1564first seen 2026-07-18 06:14:50
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