PERCEPTION OF SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR RELEVANCE TO PUBLIC ACCOUNTANTS
ABSTRACT
The objective of this study is to evaluate the perception of sustainability reporting frameworks among public accountants, focusing on their relevance to environmental, social, and governance (ESG) performance reporting. A survey research design was chosen to gather insights from accountants and sustainability officers, leveraging their firsthand experiences and views. The sample size, derived using Taro Yamane’s formula, was set at 385 from a population of 10,000 accountants in Lagos, ensuring statistical validity. Lagos, a major commercial center, provides a diverse pool of professionals engaged in sustainability reporting. The survey instrument’s reliability coefficient score was 0.85, indicating satisfactory reliability. Findings reveal a general consensus on the importance of sustainability frameworks in enhancing ESG reporting; however, there is a perceived gap in the practical implementation due to inadequate training and lack of standardized guidelines. The study recommends the introduction of mandatory training programs and the development of unified reporting standards to bridge these gaps.
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