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FINANCIAL REPORTING IN THE ERA OF SUSTAINABILITY AND CLIMATE CHANGE

  • Project Research
  • 1-5 Chapters
  • Quantitative
  • Simple Percentage
  • Abstract : Available
  • Table of Content: Available
  • Reference Style: Available
  • Recommended for : Student Researchers
  • NGN 3000

ABSTRACT:

This study examines financial reporting in the era of sustainability and climate change in Lagos State, Nigeria. The objectives are to: (1) evaluate the integration of sustainability metrics into financial reports, (2) assess the impact of climate change disclosures on financial performance, and (3) analyze stakeholder perceptions of sustainability reporting. A survey design was employed to gather data from corporate managers and financial analysts. The sample size, calculated using Taro Yamane's formula, ensures statistical robustness. Nigerian National Petroleum Corporation (NNPC) was chosen as the case study due to its significant environmental impact and reporting practices. The reliability coefficient score of the survey was 0.89. Findings indicate that integrating sustainability metrics into financial reports enhances financial performance and positively influences stakeholder perceptions. It is recommended that companies in Lagos State adopt comprehensive sustainability reporting practices to address climate change and improve financial outcomes.





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