Effect of Normative Pressure on Sustainability Reporting Compliance of Listed Manufacturing Companies in Nigeria

The importance of presenting wholistic report about the operations and activities of a company cannot be overemphasized. It is therefore very important that manufacturing companies comply with sustainability reporting. This study investigated the role of normative isomorphism on the sustainability reporting compliance of listed manufacturing companies in Nigeria. The problem was to find out whether normative isomorphic pressure has significant effect on the sustainability reporting compliance of listed manufacturing companies in Nigeria. Longitudinal Panel Data were collected from 47 manufacturing company’s financial statements from 2015 to 2024 and analysed using regression analysis on E-views 12. Result revealed that normative isomorphism has significant and positive effect on the sustainability reporting compliance of listed manufacturing companies in Nigeria.. In essence, the result showed that normative isomorphism ((N) is 1.8399 with a t-statistic of 13.8253 and a p-value of 0.0000, highly significant atthe 1% level. Therefore, the researcher concluded that normative isomorphism positively and significantly influences sustainability reporting compliance among listed manufacturing firms in Nigeria. The study recommended that professionalism should be key in order to achieve sustainability reporting compliance.