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

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Sustainability Reporting, Social Reporting, Environmental Reporting
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	22 Apr 2019 00:31
Last Modified:	22 Apr 2019 00:31
URI:	https://repo.uum.edu.my/id/eprint/25966

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