I tiakina i:
| Ngā kaituhi matua: | , |
|---|---|
| Hōputu: | Recurso digital |
| Reo: | |
| I whakaputaina: |
Zenodo
2025
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| Ngā marau: | |
| Urunga tuihono: | https://doi.org/10.5281/zenodo.18155898 |
| Ngā Tūtohu: |
Tāpirihia he Tūtohu
Kāore He Tūtohu, Me noho koe te mea tuatahi ki te tūtohu i tēnei pūkete!
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Rārangi ihirangi:
- <p><em><span>This study assesses the impact of sustainability reporting on corporate value among Nigerian manufacturing firms between 2019 and 2023. An ex-post facto research design was applied using data from 40 purposively selected companies listed on the Nigerian Exchange Group (NGX). Sustainability practices were measured through environmental (ERI), social (SRI), and economic (ECRI) disclosure indices based on the Global Reporting Initiative (GRI) framework. Tobin’s Q was used as the proxy for corporate value, with firm size and financial leverage as control variables. Descriptive statistics, correlation analysis, and panel regression were employed. The results indicate that environmental, social and economic disclosures significantly improve the corporate value of quoted manufacturing firms in Nigeria. The study concludes that sustainability reporting enhances market valuation in Nigeria’s manufacturing sector, particularly through environmental, social and economic dimensions. It recommends stronger regulatory enforcement and standardized reporting frameworks to boost transparency, investor confidence, and competitiveness.</span></em></p>