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Assessment of Sustainability Reporting in Nigerian Industrial Goods Sector

Owolabi, F. and Akinwumi, Taleatu and Adetula, D. T. and Uwuigbe , U. (2016) Assessment of Sustainability Reporting in Nigerian Industrial Goods Sector. In: 3rd International Conference On African Development Issues (CU-ICADI), May 9- May 11 2016, Covenant University, Ota, Nigeria.

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Abstract

Sustainability reporting has gained recognition as an improvement to traditional reporting. Whereas there is mandatory requirement for sustainability reporting in some countries, it is implemented in some other countries as a voluntary practice. This study examined the extent of sustainability reporting practiced by Lafarge Africa Plc. Content analysis was used to analyze the data extracted from their annual reports and the Global Reporting Initiative (GRI) G4 sustainability reporting guideline was used as a basis of assessment. The study found no disclosures on human rights issues, 3% environmental disclosures and an aggregate of 30% disclosure based on one hundred and sixty-nine indicators used. Consequently, this study recommends the regulation of sustainability reporting in Nigeria so as to enforce compliance on corporate entities because this will improve sustainability reporting among corporate entities in the nation and thus bring about more transparency and accountability which will enhance development in the nation.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Sustainability reporting, Global reporting initiative, assessment, regulation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Hannah Akinwumi
Date Deposited: 01 Jul 2016 12:25
Last Modified: 01 Jul 2016 12:25
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/6724

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