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ナイジェリア上場製造企業における環境サステナビリティ報告と企業レジリエンス

Environmental sustainability reporting and corporate resilience of listed manufacturing firms in Nigeria (原題)

Juliet Adaku NWANORO, Oke OGUNE

Radiant Journal of Business & Sustainability📚 査読済 / ジャーナル2026-10-11#ESGOrigin: Global経営インパクト: 資金調達対象セクター: manufacturing
DOI: 10.51594/rjbs.v1i4.32
原典: https://doi.org/10.51594/rjbs.v1i4.32

🤖 gxceed AI 要約

日本語

ナイジェリア上場製造企業32社・320社年分のデータを用い、環境サステナビリティ開示が企業レジリエンス（Zスコア）に与える影響を分析。廃棄物・エネルギー消費開示は負、水管理・炭素排出開示は正の有意な効果を示し、開示の影響は次元ごとに異なることを明らかにした。

English

Using 320 firm-year observations from 32 Nigerian listed manufacturers (2016–2025), this study examines how environmental sustainability disclosures affect corporate resilience (Z-score). Waste and energy disclosure show negative effects, while water and carbon emission disclosure show positive effects, indicating dimension-specific rather than uniform impacts.

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

新興国における環境開示と財務健全性の関係を実証した点は、SSBJ基準や有報でのサステナビリティ開示を進める日本企業にとって、開示項目ごとの財務影響を検討する際の比較材料となる。特に炭素排出開示が正の効果を持つという知見は、Scope 1/2開示の戦略的意義を考える上で示唆に富む。

In the global GX context

This study contributes to global disclosure scholarship by providing emerging-market evidence that environmental disclosure dimensions have heterogeneous effects on financial resilience. It complements TCFD/ISSB research largely based on developed markets, offering insights for standard-setters on how disclosure materiality may vary across jurisdictions.

👥 読者別の含意

🔬研究者:環境開示と財務レジリエンスの次元別効果を新興国データで示した実証研究として、開示の財務的含意を研究する際の参照点となる。

🏢実務担当者:炭素排出・水管理開示が財務健全性に正の効果を持つ可能性を示唆し、開示項目の優先順位付けの参考になる。

🏛政策担当者:新興国における環境開示義務化の設計において、開示項目ごとの財務影響の差異を考慮する必要性を示唆する。

📄 Abstract（原文）

This study examined the effect of environmental sustainability reporting on the corporate resilience of listed manufacturing firms in Nigeria. Specifically, it assessed the effects of waste management disclosure, water management disclosure, energy consumption disclosure, and carbon emission disclosure on corporate resilience measured by firm Z score. An ex post facto research design was adopted. The population comprised 39 listed manufacturing firms on the Nigerian Exchange Group, from which 32 firms were purposively selected, yielding 320 firm-year observations for 2016–2025. Secondary data were obtained from audited annual reports and sustainability reports. The analysis employed descriptive statistics, Spearman rank-order correlation, variance inflation factor diagnostics, panel specification tests, cross-sectional dependence and heteroskedasticity tests, followed by Panel Estimated Generalized Least Squares with Period Seemingly Unrelated Regression corrected standard errors. The results show that waste management disclosure had a negative and statistically significant effect on firm Z score (β = −14.46409, p = 0.0233); water management disclosure had a positive and statistically significant effect (β = 38.35192, p = 0.0024); energy consumption disclosure had a negative and statistically significant effect (β = −41.65289, p = 0.0446); and carbon emission disclosure had a positive and statistically significant effect (β = 31.85863, p = 0.0355). Firm size also had a negative and statistically significant coefficient (β = −26.86209, p < 0.001). The findings indicate that the relationship between environmental sustainability reporting and corporate resilience is dimension-specific rather than uniform. Keywords: Environmental Sustainability Reporting, Corporate Resilience, Firm Z Score, Manufacturing Firms, Nigeria.

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