Firm Size Moderating the Relationship Between Mimetic Isomorphism and Sustainability Reporting Compliance

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 and by manufacturing companies become very crucial. This study examined the moderating role of firm size in the relationship between mimetic isomorphism and sustainability reporting compliance of listed manufacturing companies in Nigeria. The problem was to find out whether firm size has any effect in the relationship between mimetic isomorphism and sustainability reporting compliance of listed manufacturing companies in Nigeria. The study adopted longitudinal research design. Data were collected from 47 manufacturing company’s financial statement using content analysis from 2015 to 2024 and analysed using regression analysis on E-view. Result revealed that the moderating effect between firm size and mimetic isomorphism (F*M) has a coefficient of -3.1319, t-statistic of -4.8834, and a p-value of 0.0000, which is highly significant. Hence, we conclude that firm size significantly moderates the relationship between mimetic isomorphism and sustainability reporting compliance among manufacturing firms. The study recommended that company size, together with emulating positive attitude towards sustainability reporting should be encourage to ensuring sustainability reporting compliance.