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Corporate Attributes And Environmental Social And Governance (Esg) Reporting Among Listed Nigerian Firms: A Sector-Bas...
ISSN: 0976 - 6510
Publisher: author
Corporate Attributes And Environmental Social And Governance (Esg) Reporting Among Listed Nigerian Firms: A Sector-Bas...
Indexed in
Business and Management
ARTICLE-FACTOR
1.3
Article Basics Score: 3
Article Transparency Score: 2
Article Operation Score: 2
Article Articles Score: 3
Article Accessibility Score: 3
SUBMIT PAPER ASK QUESTION
International Category Code (ICC):
ICC-0502
Evaluator Publisher Relations Manager
International Journal Address (IAA):
IAA.ZONE/0976126446510
eISSN
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0976 - 6510
VALID
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Abstract
ABSTRACT This study focused on corporate attributes and environmental, social and governance (ESG) reporting among listed firms in Nigeria: A sector based evaluation. The study considered firm size, firm profitability, leverage and audit quality (2011-2020). The Ordinary Least Square (OLS) regression estimation technique, correlation matrix and unit root were adopted using E-views 9.0. The findings revealed firm size has a p-value of 0.0013 which is less than 5% significant level and connote that it is affirmative and have significant influence on the ESG reporting practices of quoted firms in Nigeria; firm profitability had p-value of 0.0066, less than 5% considerable level, affirmative and implies that firm profitability have a significant influence on the ESG reporting practices of quoted firms. Leverage level has an affirmative and considerable effect on the ESG reporting practices because the p-value is 0.0023, less than 5% consi...
