Environmental, Social, and Governance (ESG) Reporting and Stakeholder Trust: A Study of the Nigerian Oil and Gas Sector
環境・社会・ガバナンス（ESG）報告とステークホルダーの信頼：ナイジェリア石油ガスセクターの研究 (AI 翻訳)
Iyanu Emmanuel Olatunbosun, Olawale Victor Olalude, Stanley Osinachi Okafor
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの石油ガスセクターにおけるESG報告とステークホルダーの信頼の関係を体系的文献レビューにより分析。社会的開示と環境的開示が市場パフォーマンスに有意な正の影響を与える一方、ガバナンス開示の効果は一貫しない。石油産業法（2021年）や気候変動法（2021年）が強制報告を推進しており、2028年までに完全実施が見込まれる。
English
This study examines the relationship between ESG reporting and stakeholder trust in Nigeria's oil and gas sector through a systematic literature review. Social and environmental disclosures show significant positive effects on market performance, while governance disclosure effects are inconsistent. Regulatory frameworks like the Petroleum Industry Act (2021) and Climate Change Act (2021) are driving mandatory reporting, with full implementation expected by 2028.
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
ナイジェリアの事例は、日本が資源国とのサプライチェーンにおけるESG開示の重要性を理解する上で参考になる。ただし、日本のGX政策（SSBJ、有報）への直接的な示唆は限定的。
In the global GX context
This paper provides evidence from an African emerging economy on how ESG reporting builds stakeholder trust, contributing to the global discourse on disclosure effectiveness. It highlights the role of regulatory mandates in driving adoption, relevant for jurisdictions like the EU (CSRD) and US (SEC climate rule).
👥 読者別の含意
🔬研究者:ESG報告と信頼の関係に関する発展途上国の実証エビデンスとして参考になる。
🏢実務担当者:ナイジェリアの石油ガス企業のESG開示実務の参考になるが、日本企業への直接適用は限定的。
🏛政策担当者:強制報告制度の導入効果を示す事例として、日本の開示制度設計に示唆を与える可能性がある。
📄 Abstract（原文）
The Nigerian oil and gas sector faces significant sustainability challenges amidst growing global pressure for transparent environmental, social, and governance (ESG) disclosures. This research examines the relationship between ESG reporting practices and stakeholder trust in Africa's largest petroleum industry. This study employs a systematic literature review methodology, analysing secondary data from peer-reviewed journals, corporate sustainability reports, regulatory frameworks, and empirical studies published between 2014 and 2025. The sample includes eight listed Nigerian oil and gas companies and regulatory documents from the Nigerian Exchange Group (NGX), Securities and Exchange Commission (SEC), and National Petroleum Corporation (NNPC). Empirical evidence indicates that comprehensive ESG reporting significantly influences stakeholder trust metrics, though with varying effects across ESG domains. Social disclosure (p<0.05) and environmental disclosure (p<0.01) demonstrate significant positive relationships with market performance indicators, while governance disclosure shows inconsistent statistical significance. Regulatory frameworks such as the Petroleum Industry Act (2021) and Nigerias Climate Change Act (2021) are driving the adoption of mandatory reporting, with full implementation expected by 2028. Strategic ESG reporting represents a critical pathway for rebuilding stakeholder trust in Nigerias oil and gas sector. Companies demonstrating authentic commitment beyond compliance through verified disclosures, community engagement, and transparent governance structures achieve higher trust dividends. Future research should explore sector-specific ESG metrics and longitudinal trust measurement frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.17587681first seen 2026-05-05 19:08:03
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