Environmental Sustainability Reporting and Economic Value Added of Listed Industrial Goods Firms in Nigeria
ナイジェリア上場製造企業における環境サステナビリティ報告と経済付加価値 (AI 翻訳)
Jovita Nkechinyere Ezeji, Uzoamaka Maureen Ukoh, Dorothy Agboma Okafor
🤖 gxceed AI 要約
日本語
ナイジェリア上場製造企業を対象に、環境サステナビリティ報告が経済付加価値（EVA）に与える影響を2012～2024年のパネルデータで実証分析。推定一般化最小二乗法の結果、環境報告はEVAに有意な正の効果（β=1.123, p<0.01）を持つことを示した。企業の環境情報開示の充実が長期的な価値創造に寄与する可能性を示唆する。
English
This study examines the effect of environmental sustainability reporting on Economic Value Added (EVA) for listed industrial goods firms in Nigeria, using panel data from 2012 to 2024. The findings show a positive and significant relationship (β=1.123, p<0.01), suggesting that improved environmental disclosure enhances firm value creation. The study recommends strengthening transparency in environmental reporting to boost long-term shareholder value.
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、環境情報と企業価値の関連が注目される。本稿は新興国での実証を示し、日本企業の開示戦略に示唆を与える。
In the global GX context
This study adds to the global evidence on the value relevance of environmental disclosure, particularly in an African emerging market context. It complements ISSB/CSRD discussions by showing that investors may reward transparent environmental reporting, even in less regulated environments.
👥 読者別の含意
🔬研究者:環境開示と企業価値の関連を新興国データで検証した実証例として参考になる。
🏢実務担当者:環境情報開示の充実が株主価値向上につながる可能性を示すエビデンスとして活用できる。
🏛政策担当者:環境開示規制の強化が企業価値に与える影響を検討する際の参考になる。
📄 Abstract（原文）
ABSTRACT : This study examined the effect of environmental sustainability reporting on the Economic Value Added of listed industrial goods firms in Nigeria, with the specific objective of determining the effect of environmental sustainability reporting on Economic Value Added. The study adopted an ex post facto research design, while the population comprised thirteen listed industrial goods firms on the Nigerian Exchange Group, from which nine firms were selected through judgmental sampling. Secondary data were obtained from the published annual reports and sustainability reports of the sampled firms covering the period from 2012 to 2024. The hypothesis was tested using Panel Estimated Generalized Least Squares regression with the aid of EViews 10 statistical software at the 5 per cent level of significance. The findings revealed that environmental sustainability reporting had a positive and significant effect on Economic Value Added (β = 1.123005, p = 0.0000), indicating that improvements in environmental sustainability reporting increased the Economic Value Added of the sampled firms. The study concluded that environmental sustainability reporting enhances value creation among listed industrial goods firms in Nigeria and recommended that management should strengthen environmental sustainability reporting practices by providing comprehensive and transparent environmental disclosures to improve long term shareholder value.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21898724first seen 2026-08-14 05:06:50 · last seen 2026-08-14 05:06:51
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