TY - JOUR AU - Aiyesan, Olabode Olutola PY - 2023/05/09 Y2 - 2024/03/29 TI - SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA JF - Gusau Journal of Accounting and Finance JA - gujaf VL - 3 IS - 3 SE - DO - 10.57233/gujaf.v3i3.180 UR - https://journals.gujaf.com.ng/index.php/gujaf/article/view/180 SP - 33 AB - <p><em>This study examines the effect of sustainability reporting (SR) on financial-performance of listed manufacturing firms in Nigeria from 2010 to 2020. Ex-post facto research design was employed and 24 firms form 8 sectors were sampled. Data were sourced from their annual report and analysed using Panel-regression technique. The study found positive significant connection linking DP, ERS and R&amp;D and financial performance while CRS has negative insignificant effect on financial-performance. Base on the findings, the study concluded that SR has positive influence on financial-performance of listed manufacturing firms in Nigeria. The study recommended that relevant authorities should encourage firms to report SR on real-time and make reporting compulsory and not voluntary. There should be strict enforcement on firms to increase investment in R&amp;D as this will increase profitability and help climate change.</em></p> ER -