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ナイジェリア上場金融企業の財務業績に及ぼすサステナビリティ要因の影響：コーポレート・サステナビリティ実践の検証

INFLUENCE OF SUSTAINABILITY FACTORS ON THE FINANCIAL PERFORMANCE OF LISTED FINANCIAL COMPANIES IN NIGERIA: A CORPORATE SUSTAINABILITY PRACTICE EXAMINATION (原題)

Omehe, Raphael, Dr. Amahi, Fidelis U., Tutuvwe, Victor

プレプリント2026-07-22#ESG経営インパクト: 資金調達対象セクター: finance
DOI: 10.5281/zenodo.21487204
原典: https://doi.org/10.5281/zenodo.21487204

🤖 gxceed AI 要約

日本語

ナイジェリア上場金融企業36社を対象に、ESG開示がROA、ROE、EVA、Tobin's Qなどの財務指標に与える影響を回帰分析で検証。結果、サステナビリティ開示は財務業績に有意な影響を与えることを示し、金融機関への強制的なサステナビリティ報告義務化を提言している。

English

This study examines the impact of ESG disclosure on financial performance (ROA, ROE, EVA, Tobin's Q) of 36 listed Nigerian financial firms using regression analysis. Results show significant influence, recommending mandatory sustainability reporting for listed financial institutions to enhance performance and stakeholder well-being.

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

日本ではSSBJ開示が始まる中、新興市場でのESG開示と財務業績の関連性を示す本研究成果は、日本の金融機関が海外子会社や取引先の評価に活用できる示唆を含む。

In the global GX context

This study adds empirical evidence from an African emerging market to the global discourse on ESG disclosure and financial performance, relevant for ISSB-aligned reporting and sustainable finance frameworks.

👥 読者別の含意

🔬研究者:Provides empirical evidence on ESG-financial performance link in an under-researched market, useful for comparative studies.

🏢実務担当者:Highlights potential benefits of ESG disclosure for financial firms, informing reporting strategies.

🏛政策担当者:Supports arguments for mandatory sustainability reporting in emerging markets.

📄 Abstract（原文）

This study investigates how sustainability disclosure affects the financial performance of publicly traded financial companies in Nigeria. The major objective of this study is, to assess the impact of disclosure indices related to environmental, social, and governance (ESG) factors on financial measures, such as return on assets (ROA), return on equity (ROE), return on assets (EVA), and Tobin’s Q, and to determine the extent to which sustainable finance practices are integrated into firms’ operational strategies. The study employed the expost facto research design method, focusing on a population of 49 financial institutions registered in the Nigerian Exchange Group Limited database as of 2024. A purposive selection method was used to create a sample size of 36, and data were gathered from annual reports, company websites, and the NGX database, adhering to ESG sustainability disclosure criteria. Analysis involved descriptive and inferential statistics, including OLS regression, fixed effect, and random-effects model. Results indicated a significant influence of sustainability disclosure on key financial performance indicators (ROA, EVA, ROE, and Tobin’s Q) for the companies examined. The study recommends the adoption of mandatory sustainability reporting requirements for all listed financial institutions in Nigeria to, improve financial performance and overall stakeholder well-being in terms of environmental, social, and governance considerations

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