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Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure

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  • Haladu, Alhassan
  • Bt. Salim, Basariah

Abstract

Purpose: There is need for specialization on individual categories of sustainability information disclosure.& An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure.Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).& Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool.Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships.Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary.Practical Implications: Firms in environmentally sensitive sectors are disclosing sustainability information than expected.Originality/Value: The uniqueness in comparing sustainability disclosures between environmental information and social information.

Suggested Citation

  • Haladu, Alhassan & Bt. Salim, Basariah, 2017. "Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 3(2), pages 87-112, December.
    • Handle: RePEc:src:jafeec:v:3:y:2017:i:2:p:87-112
    DOI: http://doi.org/10.26710/jafee.v3i2.96
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    Cited by:

    1. Hope Osayantin Aifuwa, 2020. "Sustainability Reporting And Firm Performance In Developing Climes: A Review Of Literature," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 9(1), pages 9-29.

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