SUSTAINABILITY

This study examined total quality management and corporate sustainability practices in the organization in Edo State, Nigeria. Specifically, it assessed the relationship between continuous organizational improvement, consumer focus and quality leadership and corporate sustainability practices in the organization in Edo State, Nigeria. The survey research design was adopted for this research study. The population of the study encompassed a total of 452 employees working in the organisation. A total of 400 copies of the questionnaire were distributed, retrieved and found usable. A convenience sampling procedure was used in administering the copies of the questionnaire to sample respondents who are employees working in the organisation in Benin City, Edo State. The data collected through questionnaire administration was analysed using descriptive statistics such as frequency distribution, mean and standard deviation. Multiple regression analysis was used to test the null hypotheses and estimate the research model using the Ordinary Least Squares (OLS) technique through the use of Statistical Package for Social Sciences (SPSS) Version 24. The study found that there is a significant positive relationship continuous organizational improvement, consumer focus and quality leadership and corporate sustainability practices in the organization in Edo State, Nigeria. The study recommends that the organisation needs to consciously integrate sustainability goals within their continuous improvement strategies, place a strong emphasis on sustainability measures that directly xaddress consumer needs and expectations and focus on cultivating and empowering leaders with a strong commitment to sustainability

The relationship between firm attributes and sustainability reporting has become a critical area of study as organizations increasingly face pressure to demonstrate their commitment to environmental, social, and governance (ESG) principles. This research explores how various firm attributes, including size, industry type, financial performance, corporate governance structure, and stakeholder orientation, influence the extent and quality of sustainability reporting. The study examines how larger firms with greater resources are more likely to engage in comprehensive sustainability reporting, while also considering the role of regulatory frameworks and external pressures from consumers, investors, and advocacy groups. Additionally, it investigates how the transparency and credibility of sustainability reports are shaped by internal governance mechanisms and organizational culture. By understanding the interplay between these attributes, the study provides insights into how firms can leverage sustainability reporting not only as a tool for accountability but also as a strategic asset for long-term value creation and competitive advantage.

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.

This study examines the factors influencing environmental disclosure among oil and gas companies in Nigeria. It adopts an ex-post facto research design with a longitudinal approach, utilizing panel data spanning eleven (11) financial years (2014–2024) from oil companies listed on the Nigerian Exchange (NGX). The variables investigated include leverage, firm size, profitability, audit firm type, financial constraint, and firm age. The findings reveal that leverage, profitability, firm size, audit firm type, firm age, and financial constraint all have no significant effect on the level of environmental accounting disclosure by oil and gas companies in Nigeria. Based on these results, the study recommends that future research should consider a broader sample of companies and incorporate additional variables beyond those used in the current model, to provide a more comprehensive understanding of the determinants of environmental disclosure in the Nigerian oil and gas sector.

The study investigated the ethical and environmental, social, and governance implications of generative artificial intelligence on sustainability practices in Nigeria. The rapid adoption of generative AI has created both opportunities and concerns for organisations striving to enhance sustainable development. The study examined how ethical considerations, environmental responsibility, social impact, and governance practices influence the effective integration of generative AI into sustainability initiatives. A descriptive survey design was adopted. Data were collected from 120 respondents who met the benchmark criteria related to AI, sustainability, and governance. A structured questionnaire was used to assess ethical considerations, environmental outcomes, social effects, governance structures, and sustainability practices. Data were analysed using descriptive statistics, correlation analysis, variance inflation factors, heteroskedasticity diagnostics, and multiple regression at the 5 percent significance level. The findings revealed that ethical considerations significantly improved sustainability practices. Environmental impact demonstrated a meaningful positive influence, indicating that AI-enabled environmental optimisation contributes to sustainability. Social impact also enhanced sustainability practices through inclusiveness, trust building, and knowledge improvement. Governance practices exerted a strong positive effect, showing that oversight, policy compliance, and responsible AI governance are essential for achieving sustainable outcomes. Together, the predictors explained 57.2 percent of the variation in sustainability practices. The study concludes that responsible generative AI adoption depends on ethical values, environmental responsibility, social inclusion, and strong governance structures. Organisations can only achieve sustainable outcomes when AI systems are developed and deployed within these guiding dimensions. The study recommends strengthening ethical frameworks, improving environmental safeguards, promoting socially responsible AI practices, and enhancing governance structures to support sustainable AI integration in Nigeria.

The rapid growth in the use of lithium-ion batteries (LIBs), driven by the global shift toward electric vehicles and renewable energy, presents both opportunities and challenges for sustainability. This research explores the current state and future prospects of lithium-ion battery recycling, focusing on its environmental, economic, and policy implications. Through a mixed- methods approach combining systematic literature review, thematic analysis, life cycle assessment (LCA), and multi-criteria decision analysis (MCDA), the study evaluates the efficiency, environmental footprint, and cost structures of pyrometallurgical, hydrometallurgical, and direct recycling methods. The findings indicate that hydrometallurgical processes currently offer the most balanced and scalable solution, while direct recycling shows strong long-term promise pending technological advancement. The study also emphasizes the critical role of robust regulatory frameworks and circular economy principles in enhancing sustainability. Ultimately, this work highlights battery recycling as a key enabler of a more resource-efficient and environmentally responsible energy future.