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Impact of Information Technology on Sustainability Reporting on Deposit Money Banks in Nigeria
(Bells University of Technology, 2025-07-09) OKUSAGA, Oladipupo Marvelous; Prof. L. A. E. Imeokparia
This study investigates the Impact of information technology (IT) on sustainability reporting in deposit money banks (DMBs) in Nigeria. Using an ex-post facto design and panel data from 2015 to 2024, the study examines how IT indicators which are Automated Teller Machines (ATM), Point of Sale (POS) terminals, and web-based (WEBPAY) transactions influence sustainability disclosures, as captured by the Global Reporting Initiative (GRI) index. Descriptive statistics, the Hausman test, and panel regression models were applied to analyze the data. The findings reveal that IT adoption significantly improves the quality of sustainability reporting. Banks with higher transaction volumes through digital channels tend to have better sustainability disclosure scores. Control variables such as firm age and board size were also found to influence reporting performance. These results suggest that IT serves as a critical enabler of transparency and accountability, reinforcing the strategic role of digital infrastructure in advancing ESG goals in Nigeria's banking sector.