Sustainability Disclosure and Performance of Firms in Nigeria
ナイジェリア企業のサステナビリティ開示と業績 (AI 翻訳)
Hafsah Haruna Rugga, Prof. N.A Kaoje, Palladan Ahmad Aliyu, Dr. N.M Koko
🤖 gxceed AI 要約
日本語
ナイジェリアの石油・ガスおよび工業製品セクターの上場企業16社を対象に、ESG開示が企業業績に与える影響をパネルデータ分析で検証。ガバナンス開示は業績に有意な正の効果を持つが、環境開示は有意でない。長期的な持続可能性に向け、社会・環境慣行の強化を提言。
English
This study examines the effect of ESG disclosure on firm performance in Nigeria's oil and gas and industrial goods sectors using panel data from 16 listed firms (2014-2023). Governance disclosure positively and significantly affects performance, social disclosure is marginally significant, while environmental disclosure is insignificant. Recommends strengthening governance and gradually improving social and environmental practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まり、ESG情報の財務影響が注目される中、新興国での開示と業績の関係を示す本稿は、日本企業の海外子会社やサプライチェーン管理に示唆を与える。ただし、日本国内の制度文脈とは直接結びつかないため、参考程度の位置づけ。
In the global GX context
Contributes to the global literature on ESG disclosure and firm performance, particularly in emerging markets. While environmental disclosure shows no significant effect, the findings on governance disclosure align with global trends emphasizing governance in ESG frameworks. Offers insights for investors and policymakers in developing economies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on ESG disclosure-performance link in an African context, useful for comparative studies.
🏢実務担当者:Highlights the importance of governance disclosure for financial performance, relevant for firms in emerging markets.
🏛政策担当者:Suggests that strengthening governance disclosure requirements may enhance firm performance, informing regulatory design.
📄 Abstract（原文）
This paper examines the effect of sustainability disclosure (Environmental, Social, and Governance (ESG)) on firm performance in Nigeria’s oil and gas and industrial goods sector. A quantitative panel research design was adopted using secondary data from 16 listed firms over the period 2014-2023. The study employed descriptive statistics, correlation analysis, diagnostic tests, and panel regression techniques. The Hausman test guided model selection, and a Random Effects model with clustered robust standard errors was used for estimation analyses using STATA version 14. The results show that governance disclosure has a strong positive and statistically significant effect on firm performance, social disclosure has a positive but marginally significant effect on firm performance, while environmental disclosure has a positive but statistically insignificant effect on firm performance. The study recommends firms to prioritize governance structures such as transparency, accountability, and board effectiveness to enhance financial performance, while gradually strengthening social and environmental practices for long-term sustainability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://rsisinternational.org/journals/ijriss/uploads/vol10-iss7-pg7485-7500-202608_pdf.pdffirst seen 2026-08-09 05:35:56
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