Sustainability Reporting and Corporate Value: Evidence from Quoted Manufacturing Companies in Nigeria
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| Format: | Recurso digital |
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2025
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| _version_ | 1866901506000683008 |
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| author | Kehinde, Fasua Henry Abrahams, Fasua Omolade |
| author_facet | Kehinde, Fasua Henry Abrahams, Fasua Omolade |
| contents | <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> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_18155898 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Sustainability Reporting and Corporate Value: Evidence from Quoted Manufacturing Companies in Nigeria Kehinde, Fasua Henry Abrahams, Fasua Omolade Sustainability Reporting, Environmental Disclosure, Social Reporting, Economic Disclosure <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> |
| title | Sustainability Reporting and Corporate Value: Evidence from Quoted Manufacturing Companies in Nigeria |
| topic | Sustainability Reporting, Environmental Disclosure, Social Reporting, Economic Disclosure |
| url | https://doi.org/10.5281/zenodo.18155898 |