MODERATING EFFECT OF FIRM ENVIRONMENTAL SENSITIVITY ON THE RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING DIMENSIONS AND FINANCIAL PERFORMANCE OF AN EMERGING MARKET ECONOMY

MODERATING EFFECT OF FIRM ENVIRONMENTAL SENSITIVITY ON THE RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING DIMENSIONS AND FINANCIAL PERFORMANCE OF AN EMERGING MARKET ECONOMY

This study examines the moderating role of firm environmental sensitivity on the relationship between sustainability reporting dimensions, environmental, social, and governance disclosures, and the financial performance of nine listed oil and gas firms in Nigeria from 2019 to 2023. Employing panel...

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Bibliographic Details
Main Author:	Adedeji Daniel GBADEBO
Format:	Article
Language:	English
Published:	Department of Accounting and Finance, Federal University Gusau 2024-09-01
Series:	Gusau Journal of Accounting and Finance
Subjects:	Sustainability Reporting Financial Performance Environmental Sensitivity Oil and Gas Firms Panel Data Nigeria
Online Access:	https://journals.gujaf.com.ng/index.php/gujaf/article/view/428
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