Effect of Sustainability Reporting on Economic Value Added of Manufacturing Firms Listed on..

The impact of sustainability reporting on the economic value added of manufacturing firms listed on the Nigeria Stock Exchange was investigated in this review. Between 2008 and 2019, the sample size of this study was twenty-one (21) listed manufacturing firms.

Secondary data was derived from the annual reports and accounts of the sampled companies and analysed using E-Views 10 statistical tools, using an ex-post facto study design and content analysis. Pearson correlation, Panel Least Square (PLS) regression analysis, granger causality test, and Hausman test were used in the study for descriptive and inferential statistics.

Economic Sustainability Reporting, Social Sustainability Reporting, Environmental Sustainability Reporting, and Sustainability Governance Reporting all had a major positive impact on Economic Value Added of listed manufacturing firms in Nigeria at a 5% level of significance, according to the findings of the empirical study.It was suggested, for example, that corporate companies in Nigeria invest in sustainability activities in all of their forms in order to improve their image/reputation and thereby increase their profits.

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