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Capntan, Philemon Mbakbun and Covenant University, Theses (2023) SUSTAINABILITY REPORTING AND PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA. Masters thesis, Covenant University Ota.

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This study explores the effects of sustainability reporting on the performance of publicly traded oil and gas firms in Nigeria over a period of (2013-2022). Ex-post facto research design was used because the study's data sources were secondary. A purposive sampling technique was used to choose seven (7) listed companies. Market Value was used to measure performance, and proxies for the independent variables were used (economic, environmental, and social performance disclosures). Using E-Views version 09.0, the data was analyzed using the OLS regression analysis, the descriptive analysis, and the Pearson correlation analysis. Based on correlation and regression studies, we found that while environmental and social performance disclosures have a positive and significant impact on the market value of listed oil and gas businesses in Nigeria, economic performance disclosure had no discernible impact. We draw the conclusion that sustainability reporting significantly affects the performance of Nigerian listed oil and gas firms based on the findings of this study. The report suggests, among other things, that companies widely utilize the Sustainability Index as a tool to help them focus on their social and environmental impacts and approach sustainable development challenges urgently. The performance of listed Nigerian oil and gas companies could be enhanced by reporting sustainability initiatives; thus, these companies should pay more attention to it.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Economic Disclosures, Environmental Disclosures, Firm Performance, Oil and Gas Firm, Social Disclosures, Sustainability Reporting
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: nwokealisi
Date Deposited: 23 Aug 2023 12:22
Last Modified: 23 Aug 2023 12:22

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