Abstract: THE IMPACT OF SUSTAINABILITY REPORTING IN FUND ACCOUNTING
This research aims to: (1) evaluate the role of sustainability reporting in fund accounting; (2) assess the impact of sustainability disclosures on investor confidence and decision-making; and (3) identify the challenges and benefits of integrating sustainability reporting into fund accounting practices. A survey research design was employed to collect quantitative data from industry professionals. Based on Taro Yamane's formula, a sample size of 310 fund accountants and investment managers from Lagos, Nigeria, was selected to ensure statistical validity. The study focuses on a leading investment firm in Lagos that has implemented sustainability reporting practices. A reliability coefficient score of 0.88 was achieved, demonstrating the reliability of the survey tool. Findings indicate that sustainability reporting significantly enhances investor confidence, improves transparency, and supports long-term financial performance. However, challenges such as the lack of standardized reporting frameworks and the additional costs of implementing sustainability measures were also identified. Recommendations include developing standardized sustainability reporting guidelines, providing training for fund accountants on sustainability issues, and integrating sustainability metrics into the overall financial reporting framework.
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