What type of study is this?

This is a Ex-post facto design study (also classified as: Multiple linear regression).

Effect of Sustainability Reporting On the Financial Performance of Selected Oil and Gas Firms in Nigeria

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Ex-post facto analysis reveals mixed effects of sustainability disclosures on return on equity in oil and gas sector.

Sustainability reporting has significant implications for financial performance in oil and gas companies.
Social responsibility disclosure negatively impacts return on equity, suggesting potential drawbacks.
Corporate governance disclosure shows a positive and significant effect, indicating effective management is crucial.
Environmental disclosure positively influences return on equity, though the significance remains questionable.

Onwubiko et al. (2025) studied this question.

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