Background of the Study
Sustainability reporting has become a critical aspect of corporate transparency, particularly for industries with significant environmental and social impacts, such as the oil and gas sector. The adoption of International Financial Reporting Standards (IFRS) is expected to enhance the clarity and consistency of sustainability reporting by oil and gas companies, aligning their non-financial disclosures with financial reporting standards. This study aims to explore the effect of IFRS adoption on sustainability reporting practices in Nigerian oil and gas companies.
Statement of the Problem
The Nigerian oil and gas sector plays a crucial role in the economy, but its environmental and social impacts necessitate robust sustainability reporting. While IFRS provides a standardized financial reporting framework, its influence on the non-financial sustainability disclosures made by oil and gas companies is not well understood. This study will investigate how IFRS affects the comprehensiveness and quality of sustainability reporting in this sector.
Aim and Objectives of the Study
The aim of this study is to analyze the effect of IFRS adoption on sustainability reporting in Nigerian oil and gas companies.
The objectives are:
Research Questions
Research Hypotheses
Significance of the Study
This study will provide insights into the role of IFRS in improving sustainability reporting practices in the Nigerian oil and gas sector. The findings will be relevant for regulators, companies, and stakeholders concerned with the environmental and social impacts of the oil and gas industry.
Scope and Limitation of the Study
This study will focus on major Nigerian oil and gas companies that have adopted IFRS. Limitations include challenges in obtaining detailed sustainability reports and variations in the adoption of sustainability reporting practices across different companies.
Definition of Terms
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