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

Alhassan Haladu and Basariah Bt. Salim

Journal of Accounting and Finance in Emerging Economies, 2017, vol. 3, issue 2, 87-112

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.

Keywords: environmental reporting; social reporting; sustainability reporting; Business and Corporate Governance (search for similar items in EconPapers)
Date: 2017
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DOI: 10.26710/jafee.v3i2.96

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