IDEAS home Printed from https://ideas.repec.org/a/ris/jfaafi/0051.html
   My bibliography  Save this article

Sustainability Reporting and Financial Performance of Nigerian Deposit Money Banks

Author

Listed:

Abstract

This study examines the effect of sustainability reporting on the financial performance of the Deposit Money Banks in Nigeria by looking into the variables of sustainability reporting as it relates to the Nigeria Banking Industry. The variables used are social sustainability and environmental sustainability. The study is anchored on the stakeholders' theory. The data for the study was collected from four key principal officers each of the Nigerian Deposit Money Banks. The study used descriptive survey research design, purposive and convenience sampling techniques was adopted for the sampling. Simple regression analysis was used to analyze the data generated. The study showed a positive relationship between social sustainability and the financial performance of Nigerian DMBs. The study also shows a positive relationship between environmental sustainability and performance of the Nigerian DMBs. The study recommends that the management of all Nigerian deposit money banks should create and establish a sustainability reporting unit to overcome the deficiencies observed in the conventional ways of reporting the financial statement. Similarly, regulators should increase awareness, training and provide a framework for the mandatory adoption of sustainability reporting in Nigeria.

Suggested Citation

  • Temitope Oluwatoyin, , Babajide, & Godwin Emmanuel, Oyedokun,, 2021. "Sustainability Reporting and Financial Performance of Nigerian Deposit Money Banks," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 6(2), pages 144-164, July - De.
    • Handle: RePEc:ris:jfaafi:0051
    as

    Download full text from publisher

    File URL: https://www.afarng.org/jfafi/
    File Function: Full text
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:jfaafi:0051. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Daniel Akanbi (email available below). General contact details of provider: https://edirc.repec.org/data/afarnea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.