Browsing by Author "CHIAGOROM, Queen Chiamaka"

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    Corperate Dynamic and Sustainability Reporting of Financial and Non-Financial Quoted Firms in Nigeria
    (Bells University of Technology, 2024-07-19) CHIAGOROM, Queen Chiamaka; Mrs. Grace A. Daniel
    This study investigates corporate dynamics and sustainability reporting in Nigerian firms listed on the Nigerian Stock Exchange, comparing financial and non-financial firms. Using content and regression analysis on annual reports, it evaluates sustainability reporting based on Global Reporting Initiative (GRI) guidelines and its relationship with performance metrics like revenue growth rate (RGR), operating margin (OM), and market value. The findings show a significant positive relationship between comprehensive sustainability reporting and firm performance. Firms with higher sustainability reporting scores tend to perform better financially, indicating that transparent sustainability practices boost investor confidence and stakeholder trust. Larger firms and those in more regulated industries generally provide more comprehensive reports. The study concludes that sustainability reporting enhances firm performance in Nigeria. Major recommendations include encouraging firms to adopt comprehensive sustainability reporting practices, enhancing regulatory frameworks to mandate such disclosures, and providing training and resources to firms to improve the quality of their sustainability reporting