EFFECT OF ECONOMIC AND GOVERNANCE DIMENSION OF SUSTAINABILITY REPORT ON FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA

Authors

  • Adetayo Philip Adesanwo Department of Accounting, Gombe State University, Gombe State, Nigeria
  • Hauwa Saidu Department of Accounting, Gombe State University, Gombe, Nigeria
  • Nasiru Mohammed Department of Accounting, Gombe State University, Gombe, Nigeria

Keywords:

Financial Performance, Economic, Corporate Governance, Sustainability Report

Abstract

This study examines the effect of economic and governance sustainability report on financial performance. Data were extracted of listed oil and gas companies who published sustainability reports between 2013-2022, and we used GRI4 sustainability reporting index as a measurement. Multiple regression analysis method was utilized to analysed data. The findings indicate that economic disclosure had no significant effect. Similarly, governance disclosure has negative not significant effect on financial performance. Again, good governance, though positive, does not improve financial performance.

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Published

2025-05-14

How to Cite

Adesanwo, A. P. ., Saidu, H. ., & Mohammed, N. . (2025). EFFECT OF ECONOMIC AND GOVERNANCE DIMENSION OF SUSTAINABILITY REPORT ON FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA. Kashere Journal of Accounting and Finance, 5(1), 25–33. Retrieved from https://www.kajaf.com.ng/index.php/kajaf/article/view/52

Issue

Vol. 5 No. 1 (2025): Kashere Journal of Accounting and Finance

Section

Articles

License

Copyright (c) 2025 Adetayo Philip Adesanwo, Hauwa Saidu, Nasiru Mohammed

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.