SUSTAINABILITY REPORTING AND FIRM PERFORMANCE IN NIGERIA AND SOUTH AFRICA
Abstract
ABSTRACT This study explores the relationship between sustainability reporting and firm performance in Nigeria and South Africa. The study utilized data from 33 listed companies in Nigeria and South Africa. The time span of the study covered a period of 6 years (2016 - 2022). The study adopts an ex-post facto research design. The study reveals the non-significant negative relationship between social sustainability reporting and earnings per share of firms in Nigeria and South Africa. The study also reveals a non-significant positive relationship between environmental sustainability reporting and earnings per share of firms. The study further revealed a significant positive connection between social sustainability reporting and book value of firms. The study also reveals the significant negative connection between environmental sustainability reporting and book value of firms in Nigeria and South Africa. Based on the findings of the study, the researcher recommends that management of corporate firms in Nigeria and South Africa should use sustainability initiatives as long term strategy for improved stakeholder relationship which would in turn impact their book value.
Full-Text Access Notice
In accordance with the NERD Policy on promoting peer-reviewed publication, public access to the full text of a project, thesis or dissertation is restricted for three years, allowing the author and supervisors sufficient time to pursue peer-reviewed publication.
During this period, researchers with legitimate academic or research purposes may request authorisation directly from the author to enable NERD to release the indexed full texts of the work using the form below.