THE IMPACT OF SUSTAINABLE DEVELOPMENT GOALS ON FIRM FINANCIAL PERFORMANCE OF OIL AND GAS LISTED COMPANIES IN NIGERIA
Abstract
ABSTRACT
The purpose of this study is to determine the impact of sustainable development goals on firm’s financial performance of oil and gas listed company in Nigeria, it is also aimed at examining the impact of environmental, social and governance sustainability on the firm financial performance , The study employs only secondary source of data collection through 5 years (2020-2024) financial report of six (6) oil and gas listed company in Nigeria, while correlation and regression was used as tools for data analyses through STATA version 13. The findings of the study revealed that, there is negative but insignificant relationship between both environmental, social sustainability and financial performance of sampled companies. However, the study shows positive although insignificant relationship between governance sustainability and financial performance of oil and gas listed companies in Nigeria. The study recommends among others, that, Firms should focus on strengthening their governance practices, such as transparency, accountability, and ethical leadership, to enhance their financial performance.
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