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International Journal of Management (IJM)
ISSN: 0976 - 6510
Publisher: publisher
International Journal of Management (IJM)
Indexed in
Business and Management
ASI-FACTOR
1.3
Journal Basics Score: 3
Journal Transparency Score: 3
Journal Operation Score: 3
Journal Articles Score: 2
Journal Accessibility Score: 3
SUBMIT ARTICLE ASK QUESTION
International Category Code (ICC):
ICC-0502
Evaluator Publisher Relations Manager
Publication Center:
International Journal Address (IJA):
IJA.ZONE/0976126436510
eISSN
:
0976 - 6510
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Scope
This study focused on corporate attributes and environmental, social and governance (ESG) reporting among listed firms in Nigeria: A sector based evaluation. The study considered firm size, firm profitability, leverage and audit quality (2011-2020). The Ordinary Least Square (OLS) regression estimation technique, correlation matrix and unit root were adopted using E-views 9.0. The findings revealed firm size has a p-value of 0.0013 which is less than 5% significant level and connote that it is affirmative and have significant influence on the ESG reporting practices of quoted firms in Nigeria; firm profitability had p-value of 0.0066, less than 5% considerable level, affirmative and implies that firm profitability have a significant influence on the ESG reporting practices of quoted firms. Leverage level has an affirmative and considerable effect on the ESG reporting practices because the p-value is 0.0023, less than 5% considerable l...
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