O. U. Akogo

The study investigates the relationship between sustainability reporting and financial performance of public limited liability company. The ex-post factor Research designed was adopted for this study. Company in the financial sector was adopted for the scope of this study. The data used in this study were obtained from a secondary sources (Nigeria exchange group, company websites and sustainability reporting index). The Research make use of post –Regression analysis including Descriptive Statistics, correlation analysis and normality test.
Moreover, the least square regression analysis was also carried out. Sustainability Reporting where proxy by Economic activities disclosure, social activities disclosure, and environmental activities disclosure. The findings of the post Regression analysis revealed that sustainability reporting proxy by economic activities has a positive and significant effect on financial performance, this indicate that companies with high level of economic disclosure tend to have better financial performance.
The study concludes that sustainability reporting must be incorporated by company in order to increase their financial performance. the study hereby recommends the following Company should integrate sustainability reporting into business strategy. firms should seamlessly integrate sustainability initiatives into their overarching business strategy, viewing sustainability as a core element of their mission and values, this alignment will foster more impactful and meaningful sustainable practices.

inancial performance in Nigeria. The scope of this study is for a period covering selected manufacturing companies
in Nigeria from 2018 to 2022 using the Nigeria Exchange Group (NGX) as a basis of
sampling selection. The data used was obtained mainly from secondary sources. The
secondary data relate to relevant information that depicts board diversity and firm
financial performance. This was made up of information relating to board age, board
gender, board educational background, board ethnicity and firm financial performance. In
this study, data were extracted from the annual reports and account of these seventeen (17)
fast moving consumers goods, companies quoted on the Nigeria Exchange Group used as
case study within the period of five (5) years ranging from 2018-2022. The findings provide valuable insights for policymakers, corporate leaders, and
stakeholders. Firstly, the study reveals that board age has a statistically significant
positive impact on firm financial performance. The study therefore made the following
recommendations that companies should aim to achieve a balanced mix of experienced
and younger directors on boards to leverage diverse perspectives and experiences, there is
need to implement policies and practices to increase the representation of women on
boards, fostering inclusivity and broader corporate governance objectives. The following
recommendations are made to achieves the objective. There should be constant review of
existing tax laws of one year. There should be stringent penalty imposed on any corporate
body who include in any form of VAT malpractice irrespective of states. In conclusion, this study sheds light on the relationships between board characteristics and firm financial
performance in the quoted manufacturing industry in Nigeria.

The broad objective of this study is to investigate the effect of good corporate governance practices on the performance of Nigerian oil and gas firms using a five (5) year time frame that span through 2018 to 2022. To achieve this objective, the researcher selected specific corporate governance mechanism proxies which have been widely employed in related extant
literature to ascertain the extent to which board size, audit committee, board gender, and board Independence affects performance of oil and gas firms in Nigeria. This study employed ex-post facto and descriptive research design on a panel data set sourced from annual financial reports of listed oil and gas firms in Nigeria. Further, Descriptive statistics, Correlation Matrix Assessment and Balanced regression analysis technique were used for data analysis. Specifically, the result reveals mixed evidence suggesting that the effect of corporate governance on performance of oil and gas firms depends specifically on the
proxy/s employed. Particularly, the findings reveal that while board size and board Independence have a positive and statistically significant relationship with firm performance proxied by return on asset(ROA) in Nigeria. However, board gender and audit committee
showed no statistically significant relationship with firm performance during the period
under review. Therefore, based on these empirical outcomes, the study recommends among
others that policymakers should ensure a balanced board representation and a careful
consideration of board Independence of firms in Nigeria. This can be achieved by reviewing
and updating existing governance guidelines to emphasize the importance of board size in
enhancing performance of oil and gas firms in Nigeria. Additionally, consider strengthening
regulatory capacity by reviewing the adequacy of legal enforcement provisions and consider
measures to increase the representation of females on boards.