IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE PERFORMANCE OF SELECTED QUOTED COMPANIES IN NIGERIA | Blazingprojects Postgraduate Thesis
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IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE PERFORMANCE OF SELECTED QUOTED COMPANIES IN NIGERIA

 

Table Of Contents


Chapter ONE

INTRODUCTION

  • 1.1Introduction
  • 1.2Background of study
  • 1.3Problem Statement
  • 1.4Objective of study
  • 1.5Limitation of study
  • 1.6Scope of study
  • 1.7Significance of study
  • 1.8Structure of the research
  • 1.9Definition of terms

Chapter TWO

LITERATURE REVIEW

  • 2.1Evolution of Sustainability Reporting
  • 2.2Theoretical Frameworks in Sustainability Reporting
  • 2.3Drivers of Sustainability Reporting
  • 2.4Benefits of Sustainability Reporting
  • 2.5Challenges in Sustainability Reporting
  • 2.6Global Trends in Sustainability Reporting
  • 2.7Impact of Sustainability Reporting on Corporate Performance
  • 2.8Empirical Studies on Sustainability Reporting
  • 2.9Stakeholder Theory and Sustainability Reporting
  • 2.10Integrated Reporting and Corporate Performance

Chapter THREE

RESEARCH METHODOLOGY

  • 3.1Research Design
  • 3.2Population and Sampling Techniques
  • 3.3Data Collection Methods
  • 3.4Measurement of Variables
  • 3.5Data Analysis Techniques
  • 3.6Research Ethics
  • 3.7Reliability and Validity
  • 3.8Limitations of the Methodology

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

  • 4.1Overview of Selected Companies
  • 4.2Sustainability Reporting Practices of Selected Companies
  • 4.3Financial Performance of Selected Companies
  • 4.4Analysis of the Relationship between Sustainability Reporting and Financial Performance
  • 4.5Comparison with Industry Benchmarks
  • 4.6Recommendations for Improvement
  • 4.7Implications for Policy and Practice
  • 4.8Future Research Directions

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

  • 5.1Summary of Findings
  • 5.2Conclusions
  • 5.3Contributions to Knowledge
  • 5.4Practical Implications
  • 5.5Recommendations for Stakeholders
  • 5.6Suggestions for Future Research

Thesis Abstract

The principal objective of this research is to ascertain the Impact of Sustainability Reporting on Corporate Performance of Selected Quoted Companies in Nigeria. The specific objectives of this research are to ascertain the level of impact of sustainability reporting on return on equity of companies listed on the Nigeria Stock Exchange; to examine the level of impact of sustainability reporting on return on assets of companies listed on the Nigerian Stock Exchange; to ascertain the level of impact of sustainability reporting on earnings per share of companies listed on the Nigerian Stock Exchange; to examine the level of impact of sustainability reporting on net profit margin of companies listed on the Nigerian Stock Exchange. This research employed ex-post facto design. The sample for the study was made up of 64 companies selected from 76 non financial companies quoted on the Nigerian Stock Exchange. This research utilised secondary data. A model specification based on regression model was used. The statistical technique employed in testing the hypotheses was the student t – test statistic. Findings from this study show that Sustainability Reporting impacted positively on financial performance of companies investigated. Companies are therefore encouraged to adopt this reporting system

Thesis Overview

INTRODUCTION
1.1            Background of the Study
The over all objective of any organization is to consistently grow and survive on a long term basis. Most managers are also aware that their organizations are part of a large system which has profound direct and indirect influence on their operations. This implies that if these organizations must effectively and efficiently meet their objectives, they should properly adapt themselves to their environments.
Adapting organizations (especially firms) to their environments signifies a reciprocal or symbiotic relationship between the ‘duos’ as typ ified by systems model of viewing business. Considering the current environmental crisis, businesses must give more to their environment. The environment in which businesses operate is on an unsustainable course. We are now faced with serious challenge of environmental changes such as global warming, health care and poverty. This situation is similar to what Welford (1997:3) described as tangible environmental crises (serious water shortage across around the world, global food insecurity and decline in fish catches). According to (Vlek & Steg 2007:3), Ezeabasili (2009:369) as human population continue to grow, material consumption intensifies and production technology further expands there is a steady decline in the quantity and quality of environmental resources. There is continuing concern about nature fragmentation and loss of biodiversity, shortages in freshwater availability, over-fishing of the seas, global warming, extreme weather events, air pollution, water pollution, environmental noise and utter neglect and disregard for the protection of the immediate environment, much more the future environment.

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