A Quantitative Study of IFRS and Sustainable Development Goals Reporting in Nigeria
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Background of the Study
The United Nations' Sustainable Development Goals (SDGs) provide a blueprint for global sustainability, emphasizing issues such as poverty reduction, climate action, and economic growth. Corporate reporting aligned with SDGs is critical for tracking progress and ensuring accountability. IFRS adoption offers a standardized framework for financial reporting that can integrate SDG-related disclosures. This study examines how IFRS compliance influences SDG reporting in Nigerian firms.
Statement of the Problem
While SDG reporting is gaining traction globally, many Nigerian firms struggle to align their disclosures with these goals. Challenges such as inconsistent reporting standards, limited awareness, and inadequate regulatory enforcement impede progress. This study investigates the role of IFRS in improving SDG-related disclosures in Nigeria.
Aim and Objectives of the Study
Aim:
To assess the impact of IFRS compliance on Sustainable Development Goals (SDG) reporting in Nigeria.
Objectives:
To evaluate the level of SDG-related disclosures among Nigerian firms.
To analyze the influence of IFRS compliance on the quality of SDG reporting.
To identify challenges in aligning corporate reporting with SDGs in Nigeria.
Research Questions
What is the current state of SDG-related disclosures among Nigerian firms?
How does IFRS compliance influence the quality of SDG reporting in Nigeria?
What challenges hinder Nigerian firms from aligning corporate reporting with SDGs?
Research Hypotheses
IFRS compliance significantly enhances the quality of SDG reporting.
Nigerian firms face substantial challenges in integrating SDG-related disclosures into financial reporting.
Significance of the Study
This study underscores the importance of IFRS in promoting transparency and accountability in SDG reporting. It provides valuable insights for businesses, regulators, and policymakers to improve sustainability reporting practices.
Scope and Limitation of the Study
The study focuses on Nigerian firms from various sectors, including manufacturing, banking, and energy, from 2015 to 2023. Limitations include data availability and variations in SDG priorities across sectors.
Definition of Terms
Sustainable Development Goals (SDGs): A global framework for achieving sustainability by 2030.
SDG Reporting: Disclosure of corporate contributions to achieving the SDGs.
IFRS Compliance: Adherence to international financial reporting standards in corporate reporting.
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