SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR IMPACT ON FINANCIAL REPORTING
- Project Research
- 1-5 Chapters
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- Abstract : Available
- Table of Content: Available
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- Recommended for : Student Researchers
- NGN 3000
Abstract:
This study examines the impact of sustainability reporting frameworks on financial reporting in Lagos State, Nigeria. The objectives are to: (1) assess the influence of sustainability reporting on financial statement accuracy, (2) evaluate the role of these frameworks in enhancing corporate transparency, and (3) analyze the overall effect on investor decision-making. A survey design was selected to gather data from financial analysts, corporate managers, and investors. The sample size, determined using Taro Yamane's formula, ensures representativeness. Dangote Cement Plc was chosen as the case study due to its comprehensive sustainability reporting practices. The reliability coefficient score of the survey was 0.90. Findings indicate that sustainability reporting frameworks significantly enhance the accuracy and transparency of financial reports, leading to more informed investor decisions. It is recommended that companies in Lagos State adopt robust sustainability reporting frameworks to improve financial reporting and corporate transparency.
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