Environmental disclosure

This study investigates the effect of firm attributes on environmental disclosure. The
study is motivated by the increasing concern about the environment and the role
corporate organizations play in ensuring sustainable development, the study employs a sample of 720 firm years over a period of 10 years, 2013- 2022, the study employs using a pooled regression to determine the firm attributes that influence environmental disclosures. The study finds that firm attributes are significant in explaining the degree of environmental disclosure. The study finds that firm size and profitability are significant determinants of environmental disclosure. The study recommends that regulatory authorities should be vigilant in curtailing the focus on profit at the expense of the environment and also recommends that stiff penalties be imposed to dissuade firms from mindless pursuit of profit.

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.