NIGERIA.

This study was undertaken to investigate the relationship between sustainability disclosures and banks' financial performance in Nigeria. In other that the objective in this research work might be achieved, research design employed in this study is the longitudinal research design.The population for this research work includes secondary data from annual reports of selected banks obtained from the Nigeria Stoke Exchange facts book from 2017 to 2023.The study finds that governance disclosure has a negative and non-significant relationship with Return on Assets but a positive and significant relationship with Return on Equity, while Social disclosure has a negative and non-significant relationship with Return on Assets,Return on Equity. Additionally the study also finds that environment disclosure has a positive and non-significant relationship with Return on Equity but a negative and significant relationship with Return on Assets. In light of these findings the study recommends that banks in Nigeria should adopt rationales for prudent venture and financial policies and make appropriate operational choices, in an effort to accomplish its set goals towards creation of income, augmenting profits and accomplishment of investors' objectives. The study further recommends that in the course of banks' lending activities to customers, active interest should be shown in knowing cumulatively what the customer's business is that the bank is financing. Finally the study recommends that to improve corporate governance, the value of the stock ownership of board members must be put in mind, since it relates positively to both the probability of disciplinary management turnover and future operating performance in poorly performing banks.

The relevance of Intellectual Property protection to our day to day activities has repeatedly been shown to be a settled matter. For this reason, the dawn of information age and the advancement of technology in the reproduction of information and intellectual goods has created a favorable tool for piracy; copying and selling of another's intellectual works have become easy and less expensive; Copyright theft; Production of fake, Sub-standard and unlicensed products are on the increase. Hence, Copyright Piracy is a global problem, although more prevalent in developing countries like Nigeria. Copyright piracy has been recognized worldwide as an enemy of creative arts, intellectualism and creativity. It obstructs genuine investments and corrupts cultural value of a nation. Section / of the Copyright Act CAP C28 LFN 2004 makes provisions for the definition, protection, transfer, infringement of and remedy, and penalty thereof of copyright in forms of Literal, Musical, Dramatic and Sound recordings works. It is pertinent to observe that online generated materials can be classified under the category of literary works. Of greater importance, Sections 2 and 3 of the Copyright Act is to the effect that, copyright protection of any
physical creative work is local, while the reach of the internet is international. The provisions of Sections 2 and 3 above presents a strenuous task for the protection of copyrights and enforcement of wrongdoings committed across the border. In respect of that, Section 2(1) of the Copyright Act provides that copyright shall be conferred by this section on every work eligible for copyright of which the authors or in the case of a work of a joint authorship, any of the authors is at the time when the work is made, a citizen, or is domiciled in Nigeria Nigeria's status as a favorable destination for foreign direct investment and a place where local creative talent can flourish is in jeopardy due to the activities of individuals who unjustifiably infringe on another's copyright works. It is in recognition of the above fundamental facts that the Nigerian Copyright Commission (NCC), which is saddled with the responsibility of monitoring, administering and enforcing copyright laws and ensuring proper implementation of set out rules and regulations on the citizenry in the case of default seeks to fight against piracy.