Haladu, Alhassan and Salim, Basariah (2017) Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure. In: 2nd International Research Conference on Economics Business and Social Sciences, 11-12 July 2017, Park Royal Hotel Penang Malaysia.
PDF
Restricted to Registered users only Download (459kB) | Request a copy |
Abstract
Purpose: - There is need for specialization on individual categories of sustainability information disclosure.Attempts 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 analysed for 6 years (2009-2014).Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their 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: | Conference or Workshop Item (Paper) |
---|---|
Additional Information: | ISSN-2523-1537 Cover and Layout: Sobia Nasir, Center for Sustainability Research and Consultancy Distributed by: School of Economics, Bahauddin Zakariya University Multan Pakistan (www.bzu.edu.pk) Center for Sustainability Research and Consultancy (www.globalcsrc.org) School of Economics Finance and Banking, Universiti Utara Malaysia (www.sefb.uum.edu.my) |
Uncontrolled Keywords: | global reporting initiative, social reporting, environmental reporting |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
Divisions: | School of Business Management |
Depositing User: | Mrs. Norazmilah Yaakub |
Date Deposited: | 26 Sep 2018 01:40 |
Last Modified: | 26 Sep 2018 01:40 |
URI: | https://repo.uum.edu.my/id/eprint/24813 |
Actions (login required)
View Item |