DETERMINANTS OF SUSTAINABILITY REPORTING DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Authors

  • E. E. M. Micah Dept of Accounting Federal University Lokoja
  • O. Okonkwo Department of Accounting, Nasarawa State University, Keffi - Nasarawa State
  • H. J. Ibrahim Dept of Accounting Federal University Lokoja

Keywords:

Audit Committee Meeting, Sustainability Reporting Disclosure, Return on Asset, Leverage

Abstract

This study examines the determinants of sustainability reporting disclosure of quoted
industrial goods companies in Nigeria from 2014 to 2023. The study adopts ex post facto
research design. The population of the study was the entire 12 listed industrial goods
companies quoted on Nigerian Exchange Group (NGX) as at 31st December 2023. Purposive
sampling technique was used to ascertain the sample size of which 10 listed industrial goods
companies were chosen. The technique for data analysis was linear regression. Findings
from this study indicated that profitability and audit committee meeting have statistically
significant positive effect on sustainability reporting disclosure in listed industrial goods
companies in Nigeria while leverage has a statistical insignificant negative effect on
sustainability reporting disclosure in listed industrial goods companies in Nigeria. The study
recommends that companies should ensure that greater attention is dedicated to
sustainability reporting disclosure as profit increase, this is because contemporary investors
are highly interested to invest on companies that promote sustainability reporting disclosure,
hence greater profit.

Published

2024-06-15

Issue

Vol. 2 No. 1 (2024)

Section

Articles