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September 5, 2025

The effect of sustainability cost disclosures on operating performance of listed consumer goods companies in Nigeria

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Authors

BABetty Oluwayemisi Ali-MomohFederal University Oye Ekiti KLKehinde Tosin Longe EAEbenezer Kayode Adediran

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Implication

Analysis reveals sustainability cost disclosures positively affect operating performance in consumer goods firms, indicating potential regulatory needs.

Key Points

Sustainability cost disclosures significantly improve operating performance in consumer goods companies.
Regression analysis showed a positive impact of environmental, social, and governance disclosures on performance metrics.
The study analyzed secondary data from ten companies listed on the Nigerian Exchange Group from 2015 to 2024.
Effective sustainability reporting can enhance operational results in emerging markets like Nigeria.

Cite This Study

Ali-Momoh et al. (2025) studied this question.

synapsesocial.com/papers/68bb3d682b87ece8dc956bc0 https://doi.org/10.59568/ijebm-2025-1-2-36

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Implication

Analysis reveals sustainability cost disclosures positively affect operating performance in consumer goods firms, indicating potential regulatory needs.

The effect of sustainability cost disclosures on operating performance of listed consumer goods companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

The effect of sustainability cost disclosures on operating performance of listed consumer goods companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

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