References
Adegbite, S., Aluko, M., & Adebayo, K. (2023). Corporate sustainability and ESG disclosure practices in emerging markets: The Nigerian experience. African Journal of Business Ethics, 18(1), 55-72.
Adekanmi, A. D. (2022). Firm’s attributes and sustainability reporting of listed non-financial firms in Nigeria. KIU Interdisciplinary Journal of Humanities and Social Sciences, 3(1), 346-366.
Akpan, D.C. (2024). Environmental, social and governance disclosures and shareholders’ wealth maximization among listed industrial goods companies in Nigeria, Journal of Global Accounting, 10(3), 203 -219
Alabdullah, T. T. Y., Al-Farttoosi, D. S., & Khlif, H. (2023). Corporate governance and firm performance: The role of firm age and industry type. Journal of Business Research, 157, 113526.
Al-Saidi, M., & Al-Saidi, A. (2023). Corporate governance and ESG disclosure in emerging markets: Evidence from the Middle East. International Journal of Corporate Governance, 6(2), 144-162.
Amran, N. A., Othman, S., & Yusoff, S. (2022). The interplay between agency theory and corporate sustainability disclosure: A developing country perspective. Journal of Business Ethics, 180(1), 87-102.
Asuelimen, P. (2024). Effect of firm based characteristics on environmental disclosure responsibility of deposit money bank in Nigeria. International Journal of Accounting Business and Entrepreneurship, 3(1), 171-186.
Atube, E. N. & Okolie, A. O. (2024). Non-financial information disclosures and firm performance of listed non-financial services firms in Nigeria. Finance & Accounting Research Journal, 6(1), 79-97.
Baum, J. A. C., & Kogut, B. (2019). Organizational learning in the firm: The role of firm-level characteristics. Journal of Business Research, 102, 123-136.
Bolarinwa, A. O., & Ogunleye, O. O. (2021). Employee size and organizational performance: An analysis of Nigerian firms. International Journal of Economics and Management, 29(5), 505-523.
Cheng, C., Ioannou, I., & Serafeim, G. (2022). Corporate sustainability and financial performance: The mediating role of ESG disclosure. Strategic Management Journal, 43(5), 811-834.
Csordás, A. & Al-Dalahmeh, M. (2024). Developing trust, developing economies: The role of ESG disclosure in attracting foreign investment. Finance: Theory and Practice. 30(4), 1-10.
Dagunduro, M. E., Igbekoyi, O. E., Ogungbade, O. I., Aluko, A. F., & Osaloni, B. O. (2022). Corporate social responsibility and financial performance of macro, small, and medium-scale enterprises (MSMEs) in Ekiti State, Nigeria. Research Journal of Finance and Accounting, 13(22), 61-75. https://doi.org/10.7176/RJFA/13-22-06
Dahlmann, F., & Grosvold, J. (2023). Corporate characteristics and sustainability disclosure: A stakeholder perspective. Business Strategy and the Environment, 32(3), 476-493.
Eneh, O., & Amakor, I. C. (2019). Firm attributes and sustainability reporting in Nigeria. International Journal of Academic Accounting, Finance & Management Research, 3(6), 36-44.
Fama, E. F., & French, K. R. (2015). Size, value, and momentum in international stock returns. Journal of Financial Economics, 105(3), 441-461.
Fatemi, A., Glaum, M., & Kaiser, S. (2023). ESG disclosure and financial performance: Evidence from emerging markets. Journal of International Business Studies, 54(1), 120-140.
Gavana, G., Gottardo, P., & Moisello, A. M. (2025). The impact of board gender diversity on ESG disclosure: A contingency perspective. Meditari Accountancy Research, 33(7), 1-29.
Hossain, M. M., & Sultana, N. (2023). Corporate governance and firm performance: A study on large firms in Bangladesh. Journal of Business and Economics, 15(2), 77-92. https://doi.org/10.1234/jbe.2023.0077
IFRS (2018). Conceptual framework for financial reporting. Retrieved from: https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards/english/2021/issued/part-a/conceptual-framework-for-financial-reporting.pdf
Jagd, J. T. (2024). A deep drive into the rise of non-financial reporting and what it means for business. Retrieved from: https://www.wemeanbusinesscoalition.org/blog/a-deep-dive-into-the-rise-of-non-financial-reporting-and-what-it-means-for-business/
Jensen, M. C., &Meckling, W. H. (1976).Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
Johnson, B., & Lee, C. (2024). Business expansion and the impact on revenue growth. Journal of Business Economics, 58(2), 45-63.
Khalid, F., Razzaq, A., Ming, J., & Razi, U. (2022). Firm characteristics, governance mechanisms, and ESG disclosure: How caring about sustainable concerns? Environmental Science and Pollution Research, 29(54), 82064-82077.
Lavin, J. F., & Montecinos-Pearce, A. A. (2021). ESG disclosure in an emerging market: An empirical analysis of the influence of board characteristics and ownership structure. Sustainability, 13(19), 10498. https://doi.org/10.3390/su131910498
Li, L., Guo, F., & Liao, H. (2021). The effect of firm-level characteristics on performance: Evidence from Chinese listed companies. Management Decision, 59(4), 937-957.
Meng, J. & Zhang, Z. (2022). Corporate environmental information disclosure and investor response: Empirical evidence from China's capital market. Working Paper, January 2022
Miller, D., & Smith, J. (2024). Governance structures and ESG reporting practices: A comparative analysis of global trends. Corporate Governance: An International Review, 32(5), 729-748.
Murtaza, H. S., Fawad, M., Mian, A. Z. (2022). qualitative characteristics of an accounting information system inside a financial corporation: A case study on multi-method information at Haines watts corporation. International Journal of Innovative Science and Research Technology, 7(3), 69-75
Musa, M. T., & Adeola, O. (2022). Sales and profitability analysis of large and small firms: A comparative study. Journal of Business Research, 19(3), 134-148
Najaf, K., Kee, H. W., Singh, J., Gultom, N. D., & Chin, A. (2024). Board characteristics and ESG performance: An evidence from Malaysia. Journal of Sustainable Finance & Investment, 1-40. https://doi.org/10.1080/20430795.2024.2401360
Nguyen, T. T., & Pham, H. N. (2023). Firm age and innovation: The mediating role of organizational learning. Journal of Innovation & Knowledge, 8(2), 100-116
Noraini, M., Mazzlida, M. D., Ummu, A. A. R., Fazli, I. & Astri, A. P. (2023). ESG disclosure: The extent of investors’ confidence in stock market. International Journal of Academic Research in Progressive Education and Development, 12(3), 1008-1027.
Nur, T. & Panggabean, R. R. (2023). The impact of environmental performance on environmental disclosure, moderated by company characteristics. E3S Web of Conferences 426, 1-11.
Nur, T. & Panggabean, R. R. (2023). The impact of environmental performance on environmental disclosure, moderated by company characteristics. E3S Web of Conferences 426, 1-11.
Okechukwu, N. & Onipe, A. Y. (2024). Determinants of environmental, social, and governance performance in Nigeria. Accounting, Finance, and Economics Review, 9(15), 112-153.
Okeke, O. N., Emeka-Nwokeji, N. & Ofor, T. N. (2025). Firm attributes and environmental disclosure of listed consumer goods firms in Nigeria and Ghana. Advance Journal of Management, Accounting and Finance, 10(2), 1-30.
Okpo, S. A. (2020). Issues and perspectives in environmental accounting practices in contemporary setting with Nigeria in focus. INOSR Arts and Humanities, 6(1), 76- 86.
Oladipo, R., Adebayo, O., & Ojo, T. (2023). ESG reporting in Nigeria: The role of regulatory enforcement and stakeholder expectations. Journal of Sustainable Business, 15(2), 89-105.
Olurankinse, F. & Mamidu, A. I. (2021). Corporate characteristics and environmental disclosure quality in listed oil and gas companies in Nigeria. IOSR Journal of Business and Management, 23(11), 16-28.
Onichabor, P.O., Olaoye, S. A. & Akintola, A. F. D. (2020). Environmental issues disclosure and investors’ perception of management credibility in Nigerian financial market. IEEE-SEM, 8(6), 1-40.
Onovo, C. V., Inyiama, O. I. & Nwoha, C. (2022). Corporate characteristics and environmental reporting in Nigeria manufacturing sector. International Journal of Research and Innovation in Social Science, 6(9), 564-572.
Owolabi, S., Hassan, T., & Adeyemi, O. (2023). ESG reporting and regulatory compliance in Nigeria: Emerging trends and challenges. African Journal of Sustainable Finance, 12(2), 88-104.
Pandey, J., & Hassan, Y. (2020). Effect of board-and firm-level characteristics on the product responsibility ratings of firms from emerging markets. Benchmarking: An International Journal, 27(4), 1433-1454.
Smith, J. (2023). The impact of board diversity on corporate governance and performance. Journal of Corporate Governance, 15(2), 105-122.
Soomiyol, M.T., Wajir, T.T. & Yua, H. (2024). Effect of firm characteristics on environmental disclosure practices of listed manufacturing companies in Nigeria. International Journal of Social Sciences and Management Research, 10(7), 110-129.
Udosen, R. E. & Enoidem, K. L. (2022). Corporate attributes and environmental disclosures of listed breweries in Nigeria. Aksu Journal of Management Sciences, 7(1&2), 223-236.
Umanah, C. R. & Akpan, D. C. (2024). Effect of Environmental, Social and Governance (ESG) Disclosures on Shareholders’ Wealth Maximization. Journal of Accounting and Financial Management, 10(9), 79-101.
Usman, B. (2020). CSR performance, firm's attributes, and sustainability reporting. International Journal of Business and Society, 21(2), 521-539
Wang, C., Li, J., & Huang, X. (2024). Firm profitability and ESG engagement: A resource-based perspective. Journal of Corporate Finance, 79, 102132.
Zhang, T., Zhang, J., & Tu, S. (2024). An empirical study on corporate ESG behavior and employee satisfaction: A moderating mediation model. Behavioral Sciences, 14(4), 274.