Sustainability Reporting Quality and Return on AssetsOf Listed Financial Institutions in ‎Nigeria

  • Authors

    https://doi.org/10.14419/hdzrmd61

    Received date: November 5, 2025

    Accepted date: December 21, 2025

    Published date: February 3, 2026

  • Firm Size; Listed Financial Institutions; Nigeria; Return on Assets; Sustainability Reporting ‎Quality Index

  • Abstract

    The research aims to determine if higher Sustainability Reporting Quality (SRQ) is linked to ‎improved monetary performance, as indicated by the Return on Assets (ROA), among ‎Nigerian financial institutions. An SRQ index of 0-6 was adopted to determine the extent to ‎which SRQ affects ROA in these institutions, with the addition of Firm Size, Age, and ‎Growth as controls. The research utilised an ex-post facto research design as data were obtained ‎from yearly reports of 36 listed Nigerian financial institutions and other relevant sources. The ‎data were collected from 2012 to 2024 and analysed using the Variance Inflation Factor, Pearson ‎Correlation matrix, and Generalized Least Squares regression. Findings revealed that ‎sustainability reporting quality index (SRQ 2, 3, 4, 6), together with firm size, had statistically ‎significant effect on ROA. Listed firms should therefore integrate these sustainability ‎practices into their core business strategies to enhance the financial relevance of sustainability ‎reporting‎.

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  • How to Cite

    Osueke, C. A. ., Kolawole, P. E. ., Emmanuel, Y. L., Oyerogba, E. O. . ., Aregbesola, O. D. . ., Wright, O. ., & Abidoye, O. O. . (2026). Sustainability Reporting Quality and Return on AssetsOf Listed Financial Institutions in ‎Nigeria. International Journal of Accounting and Economics Studies, 13(1), 657-662. https://doi.org/10.14419/hdzrmd61