IGUEH NKEM SONIA

This study investigated the Sustainability Reporting on Corporate Financial Performance of listed Deposit Money Banks in Nigeria. The study adopted ex-post facto research design. The population of the study was the thirteen DMBs listed on Nigerian Exchange Group of which five (5) were sampled out using purposive sampling technique. The specific objectives of the study were to determine the effect of environmental, economic, social sustainability reporting using return on assets (ROA) as a measure of corporate financial performance. Panel data collected from sampled sourced from their annual report of sampled banks from 2013 to 2022. Using the panel least squares regression technique, the study found that environmental and economic sustainability reporting has a positive and negative insignificant effect on the performance respectively. However, social sustainability reporting was found to be negative and statistically significant. Based on the findings, the study recommends amongst others that enabling legislation should be put in place to mandate enhanced sustainability practices among all deposit money banks in Nigeria as well as facilitate meaningful evaluation and measurement of environmental, economic and social impacts in all areas of bank operations in Nigeria.