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
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