Levels and Predictors of Sustainability Finance Knowledge Across Finance and Non-Finance Professionals in Nigeria

Understanding the extent and determinants of sustainability finance knowledge among professionals is critical for effective capacity†building and policy implementation. This study surveyed 204 Nigerian practitioners—including accountants, auditors, tax specialists, bankers, procurement officers, and other non†finance roles—between March and May 2025 to assess self†rated familiarity with green bonds, ESG integration, climate risk disclosure, and sustainable investment products. Respondents rated their knowledge on a five†point scale, and analyses compared finance versus non†finance cohorts and major urban centers (Kano, Abuja, Lagos). Descriptive statistics revealed that just over half of participants rated their knowledge as “Average,†with 22.6% reporting “Low,†11.3% “High,†and only 2.9% “Very High.†Independent†samples t†tests indicated a small but significant difference between finance and non†finance professionals (t = –2.15, p = .032), while one†way ANOVA demonstrated location effects (F = 4.50, p = .012), with Lagos†based respondents scoring highest. Logistic regression further identified geographic context—but not professional category—as a significant predictor of reporting “High†or “Very High†knowledge (OR = 1.01, p = .04). Findings highlight the need for targeted, regionally tailored training programs and suggest that professional affiliation alone does not guarantee advanced sustainability finance literacy. Recommendations include expanding Lagos†style workshops to secondary cities, incorporating objective assessments into training curricula, and embedding ESG competencies within continuing professional development.