IMPACT OF SUSTAINABILITY REPORTING ON CORPORATE PERFORMANCE OF SELECTED QUOTED COMPANIES IN NIGERIA

TABLE OF CONTENT
Approval Page
Dedication
Acknowledgements
List of Tables
List of Figures
Abstract
CHAPTER ONE: INTRODUCTION
1.1.      Background of the study
1.2.      Statement of problem
1.3.      Objectives of the study
1.4.      Research questions
1.5.      Hypotheses of the study
1.6.      Scope of the study
1.7.      Limitations of the study
1.8.      Significance of the study
1.9.      Definition of terms                
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1.      Introduction
2.2.      Conceptual framework
2.2.1    An overview of sustainability reporting
2.2.2    Sustainable Development, the Context for Sustainability Reporting
2.2.3    Methods of Sustainability Accounting          
2.2.4    Benefits Associated With Sustainability Reporting
2.2.5    Stakeholders and Their Information Needs
2.2.6    How to Report on Sustainability/Bodies That Promote Sustainability Reporting                
2.2.7    Corporate Performance
2.2.8    Sustainability Reporting and Accountability
2.3       Theoretical Framework
2.3.1    Legitimacy theory
2.3.2    Political Economy theory
2.3.3    Stakeholder Theory
2.4       Sustainability Reporting in Nigeria
2.5       Sustainability Reporting in Other Countries
2.6       Empirical Review
2.7       Summary of Reviewed Literature
CHAPTER THREE: METHODOLOGY                        
3.1Introduction
3.2       Research Design
3.3       Population and Sample
3.4       Model specification
3.5       Nature and sources of data
3.6       Techniques of data analysis
CHAPTER FOUR: DATA PRESENTATION, ANALYSIS AND RESULTS
4.1       Introduction
4.2       Data Presentation
4.3       Data Analysis
4.4       Test of the Research Hypotheses
4.5       Discussion of Findings
CHAPTER FIVE: SUMMARYOF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1       Introduction
5.2       Summary of Findings
5.3       Conclusion
5.4       Recommendations
5.5       Contribution to Knowledge
5.6       Suggestions for Further Studies
Bibliography
Appendices


ABSTRACT


The principal objective of this research is to ascertain the Impact of Sustainability Reporting on Corporate Performance of Selected Quoted Companies in Nigeria. The specific objectives of this research are: to ascertain the level of impact of sustainability reporting on return on equity of companies listed on the Nigeria Stock Exchange; to examine the level of impact of sustainability reporting on return on assets of companies listed on the Nigerian Stock Exchange; to ascertain the level of impact of sustainability reporting on earnings per share of companies listed on the Nigerian Stock Exchange; to examine the level of impact of sustainability reporting on net profit margin of companies listed on the Nigerian Stock Exchange. This research employed ex-post facto design. The sample for the study was made up of 64 companies selected from 76 non financial companies quoted on the Nigerian Stock Exchange. This research utilised secondary data. A model specification based on regression model was used. The statistical technique employed in testing the hypotheses was the student t – test statistic. Findings from this study show that Sustainability Reporting impacted positively on financial performance of companies investigated. Companies are therefore encouraged to adopt this reporting system.


CHAPTER ONE

INTRODUCTION
1.1            Background of the Study

The over all objective of any organization is to consistently grow and survive on a long term basis. Most managers are also aware that their organizations are part of a large system which has profound direct and indirect influence on their operations. This implies that if these organizations must effectively and efficiently meet their objectives, they should properly adapt themselves to their environments.

Adapting organizations (especially firms) to their environments signifies a reciprocal or symbiotic relationship between the ‘duos’ as typ ified by systems model of viewing business. Considering the current environmental crisis, businesses must give more to their environment. The environment in which businesses operate is on an unsustainable course. We are now faced with serious challenge of environmental changes such as global warming, health care and poverty. This situation is similar to what Welford (1997:3) described as tangible environmental crises (serious water shortage across around the world, global food insecurity and decline in fish catches). According to (Vlek & Steg 2007:3), Ezeabasili (2009:369) as human population continue to grow, material consumption intensifies and production technology further expands there is a steady decline in the quantity and quality of environmental resources. There is continuing concern about nature fragmentation and loss of biodiversity, shortages in freshwater availability, over-fishing of the seas, global warming, extreme weather events, air pollution, water pollution, environmental noise and utter neglect and disregard for the protection of the immediate environment, much more the future environment. This type of environmental unsustainability associated with continuously rising demand and a shrinking resource base now spills over into social and economic...

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Item Type: Ph.D Material  |  Attribute: 150 pages  |  Chapters: 1-5
Format: MS Word  |  Price: N3,000  |  Delivery: Within 30Mins.
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