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Determinants of Sustainability Reporting Practices Among Listed Industrial and Domestic Firms in Nigeria. |
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| รหัสดีโอไอ | |
| Creator | Abdulrasaq Mustapha |
| Title | Determinants of Sustainability Reporting Practices Among Listed Industrial and Domestic Firms in Nigeria. |
| Publisher | University of the Thai Chamber of Commerce |
| Publication Year | 2566 |
| Journal Title | Journal of Family Business and Management Studies |
| Journal Vol. | 15 |
| Journal No. | 1 |
| Page no. | 155-174 |
| Keyword | Strategic posture, Organization culture, Institutional Presure Sustainability Reopring, GRI4 |
| URL Website | www.fbmsjournal.com |
| Website title | fbmsjournal |
| ISSN | 2821-9643(online) |
| Abstract | Since environmental reporting is voluntary, sustainability disclosure practices among firms have been described as face-saving mainly to gain some competitive advantages with little or no concern about the green environment. What then may encourage an organization to disclose quality information about its impact on environment is an issue of concern. Thus, this study examined the factors that determine the level of sustainability reporting practices among listed industrial and domestic goods firms in Nigeria. It employed a cross-sectional research design to obtain data from randomly selected one hundred and ninety-two (192) senior managers of the target listed firms. The hypotheses of the study were tested using partial least square structural equation modeling (PLS-SEM). The result of the PLS-SEM revealed that corporate strategicposture and organizational culture have positive and significant effect on the level of sustainability reporting practice among listed industrial and domestic goods sector in Nigeria as supported by t-values of 3.097 and 2.993 with p-values of 0.024 and 0.000 respectively. However, the study found that institutional pressure has an insignificant negative effect on sustainability reporting as shown by t-value -0.656 with p-value of 0.512.Based on these findings, it is concluded that organizational characteristics in the context of corporate culture and strategic posture contribute to the level sustainability reporting practices of the listed industrial and domestic goods firms in Nigeria. Therefore, Firms are encouraged to integrates environmental issues into their core values and strategic vision. Environmentalists are also advised to promote the need to see environmental management as a culture and strategic direction within the corporate world and beyond. |
