Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure
Purpose: There is need for specialization on individual categories of sustainability information disclosure. An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure.Methodology:Guided by the G4 sustainabilit...
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my.uum.repo.259662019-04-22T00:31:45Z http://repo.uum.edu.my/25966/ Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure Haladu, Alhassan Salim, Basariah HF5601 Accounting Purpose: There is need for specialization on individual categories of sustainability information disclosure. An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure.Methodology:Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of the relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships.Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary. Practical Implications:Firms in environmentally sensitive sectors are disclosing sustainability information than expected. Originality/Value:The uniqueness in comparing sustainability disclosures between environmental information and social information. CSRC Publishing 2017 Article PeerReviewed application/pdf en http://repo.uum.edu.my/25966/1/JAFEE%203%202%202017%2087%20122.pdf Haladu, Alhassan and Salim, Basariah (2017) Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure. Journal of Accounting and Finance in Emerging Economies, 3 (2). pp. 77-122. ISSN 2519-0318 http://doi.org/10.26710/jafee.v3i2.96 doi:10.26710/jafee.v3i2.96 |
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HF5601 Accounting Haladu, Alhassan Salim, Basariah Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
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Purpose: There is need for specialization on individual categories of sustainability
information disclosure. An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure.Methodology:Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of the relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships.Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary. Practical Implications:Firms in environmentally sensitive sectors are disclosing sustainability information than expected. Originality/Value:The uniqueness in comparing sustainability disclosures between environmental information and social information. |
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Article |
author |
Haladu, Alhassan Salim, Basariah |
author_facet |
Haladu, Alhassan Salim, Basariah |
author_sort |
Haladu, Alhassan |
title |
Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
title_short |
Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
title_full |
Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
title_fullStr |
Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
title_full_unstemmed |
Sustainability reporting by firms in the Nigerian economy: social versus environmental disclosure |
title_sort |
sustainability reporting by firms in the nigerian economy: social versus environmental disclosure |
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CSRC Publishing |
publishDate |
2017 |
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http://repo.uum.edu.my/25966/1/JAFEE%203%202%202017%2087%20122.pdf http://repo.uum.edu.my/25966/ http://doi.org/10.26710/jafee.v3i2.96 |
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