Environmental, Social and Governance Disclosures: A Call for Integrated Reporting in Nigeria
作者： Adebimpe Otu Umoren , Ekubiat John Udo , Bokime Sunday George
DOI: 10.11648/J.JFA.20150306.19
关键词: Dummy variable 、 Descriptive statistics 、 Audit 、 Accounting 、 Integrated reporting 、 Return on equity 、 Business 、 Actuarial science 、 Profitability index 、 Corporate governance 、 Stock exchange
摘要: Annual reports of most companies quoted on the Nigerian Stock Exchange (NSE) have been found to be deficient, because they lack vital financial and non-financial information that would enable stakeholders make informed decisions. The aim this study was investigate environmental, social governance (ESG) practices discuss need for integrated reporting (IR). A checklist developed capture ESG disclosures from annual 40 listed over a two-year period 2013 2014. determinants were proxied by company size, profitability auditor type. Company size measured total assets, return equity (ROE), type dummy variable, ‘1‘ Big 4 ’0‘ otherwise. data obtained analysed using descriptive statistics, correlation regression. findings revealed that, level disclosure 53%, made up environmental scores (7%), (66%) (81%). This showed disclosed while least disclosed. Findings also practice influenced type; but not profitability. current trend worldwide calls proactive. There is improve integrating elements generate single report, which allows both its better-informed
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