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Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis

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Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis


Obiora Fabian. C. | Onuora, J. K. J. | Nworah Cynthia. N



Obiora Fabian. C. | Onuora, J. K. J. | Nworah Cynthia. N "Social Sustainability Disclosures and Performance of ICT Firms in Nigeria; an Independent and Joint Effect Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-6 | Issue-1, December 2021, pp.1356-1365, URL: https://www.ijtsrd.com/papers/ijtsrd48007.pdf

Background: Sustainability disclosures deal with the measurement, analysis and communication of interactions and links between social, environmental and economic issues constituting the three dimensions of sustainability Aim: This study empirically investigated the relationship between social sustainability disclosures and performance of listed ICT firms’ in Nigeria. The study is vital as it portrays the extent to which social sustainability disclosure influences firms’ performance. In order to determine the relationship between social sustainability disclosures (SSDs) and firms’ performance, social sustainability disclosure index by GRI was used while firms’ performance on the other hand was represented by net assets per share (NAPS). Materials and Methods: Four hypotheses were formulated to guide the investigation and the statistical test of parameter estimates was conducted using OLS regression model operated with STATA 15. Ex Post Facto design was adopted and data for the study were obtained from the Nigerian Stock Exchange Factbook and the published annual financial reports of the entire listed ICT firms on NSE with data spanning from 2015-2020. Results: The finding generally indicates that human rights disclosure, labour practices and decent work disclosure, product responsibility disclosure and societal disclosure have significant influence on firms’ performance (NAPS) at 5% significant level. Conclusion: Based on the findings of the study, the study concludes that social sustainability disclosure has positively improved firms performance over the years. Recommendation: The study however suggests that firms should disclose more of this information in their annual reports concerning her commitment of business to contribute to sustainable economic development, working with employees, their families and the local communities as the level this information disclosure has exerted significant influence on firms’ performance over the years.

Social Sustainability Disclosure, Labour Practice & Decent Work Disclosure, Human Rights Disclosure, Product Responsibility Disclosure, Societal Disclosure Firms Performance


IJTSRD48007
Volume-6 | Issue-1, December 2021
1356-1365
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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