Okeoghene OKPAKO-UYEH

This study investigated sustainability reporting with focus on environmental, social and governance in relation to the corporate financial performance among listed companies in Nigeria. The specific objectives of the study were to examine the influence of environmental, social responsibility and corporate governance disclosure on corporate financial performance. A total
of eighty-three (83) companies in agriculture, consumer goods, industrial goods, healthcare, oil and gas, and deposit money bank constituted the population while forty-five (45) companies formed the sample size. The statistical tools employed include descriptive statistics and panel least square regression. The study found that environmental and social disclosures have no significant influence, but have positive relationship with corporate financial performance, while corporate governance has significant positive relationship with corporate financial performance. The study recommended that companies should engage in environmental, social responsibility and corporate governance activities for the interest of various stakeholders