What question did this study set out to answer?

This research aims to assess how sustainability reporting affects the value of manufacturing firms in Nigeria.

June 21, 2026Open Access

Effect of Sustainability Reporting Disclosure on Firm Value of Listed Companies in Nigeria

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Randomized trial examines sustainability reporting effects on firm value, suggesting focus on economic metrics for growth.

This research aims to assess how sustainability reporting affects the value of manufacturing firms in Nigeria.
Utilized ex-post facto research design.
Analyzed data from 53 manufacturing firms on the Nigerian Exchange Group.
Employed ordinary least squares regression to validate hypotheses.
Social performance indices showed no significant effect on return on assets (P > 0.05).
Environment performance indices had no significant impact on return on investment (P > 0.05).
Economic performance indices positively affected stock prices (P < 0.05).

Afodigbueokwu et al. (2026) studied this question.

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