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FROM SUSTAINABILITY TO INTEGRATED REPORTING- A PARADIGM SHIFT FOR NIGERIA'S GLOBAL COMPETITIVENESS

Sunday Okaro, Gloria Okafor and Ezinmma Nnabuife
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Sunday Okaro: Nnamdi Azikiwe University, Postal: Department of Accounting, Awka, Nigeria.
Gloria Okafor: Nnamdi Azikiwe University, Postal: Department of Accounting, Awka, Nigeria.,
Ezinmma Nnabuife: Nnamdi Azikiwe University,, Postal: Department of Accounting, Awka, Nigeria.

International Journal of Accounting and Finance (IJAF), 2019, vol. 08, issue 1, 38-49

Abstract: The purpose ofthis paperis to examine the sustainability reporting practices ofcompanies quoted on the Nigerian StockExchange andmake a case forthe companies to transitto IntegratedReporting (IR) in order to be more globally competitive. The study adopted multiple data collection tools. A content analysis of the sustainability practices of a sample of 49 listed companies in the Nigerian Stock Exchange was undertaken. Besides, a focus group discussion of 14 Doctoral students of the Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria was arranged. The sustainability practices ofNigerian Listed companies on a sectorial basis were as varied as they were different regarding sophistication. Also, no Nigerian company had reported under the integrated reporting framework. We conclude, deriving from this study, that Nigeria needs to transit to an integratedreporting framework, albeitgradually, to remain globallycompetitive.

Keywords: Keywords: Sustainability reporting; Integrated reporting; Global competitiveness (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ijafic:0013

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