FIRM'S INNOVATIVENESS AND CORPORATE SUSTAINABILITY DISCLOSURE AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA
| dc.contributor.author | Saheed Lawal | |
| dc.contributor.author | Olabode Kehinde Joseph | |
| dc.contributor.author | Ajisafe Akeem Omotayo | |
| dc.contributor.author | Ibrahim Isah | |
| dc.date.accessioned | 2025-03-05T12:34:25Z | |
| dc.date.available | 2025-03-05T12:34:25Z | |
| dc.date.issued | 2024-06-01 | |
| dc.description.abstract | This study examines the relationship between corporate sustainability disclosure and firm's innovativeness in Nigerian listed manufacturing companies. Specifically, to evaluate if there are significant difference between firm's complexity, technological infrastructure and corporate sustainability disclosure across listed manufacturing companies in Nigeria. Based on methodological perception, this study used a population of 76 companies with a sample size of 49, based on Krejcie and Morgan's (1970) formula. The Panel Corrected Standard Error (PCSE) result showed that there is no correlation between corporate sustainability disclosure (via the CSD proxy) and the complexity of the firm. This finding provides support for rejecting the null hypothesis, which holds that the complexity of the firm negatively significantly affects social disclosure. On the other hand The Generalized Least Square (GLS) result showed negative relation between technological infrastructures on corporate social disclosure. Consequently, this study finds that technological infrastructure has a major impact on the corporate sustainability disclosures made by Nigerian listed manufacturing businesses, rejecting the null hypothesis in the process. Accordingly, this study suggests that policymakers, in particular the Nigeria Exchange Group (NGX), should strengthen their policies, laws, and regulations to guarantee that manufacturing companies reveal information about the welfare of their workers as a result of the effects of their highly advanced technological assets and complex operating activities, which are adversely affecting workers. | |
| dc.identifier.citation | Saheed Lawal, Olabode Kehinde Joseph, Ajisafe Akeem Omotayo, & Ibrahim Isah(2024) FIRM'S INNOVATIVENESS AND CORPORATE SUSTAINABILITY DISCLOSURE AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA. FUDMA JOURNAL OF MANAGEMENT SCIENCES, VOL. 6 NO. 1, JUNE 2024. | |
| dc.identifier.issn | 2735- 9093 | |
| dc.identifier.uri | https://kwasuspace.kwasu.edu.ng/handle/123456789/4525 | |
| dc.language.iso | en | |
| dc.publisher | FUDMA JOURNAL OF MANAGEMENT SCIENCES | |
| dc.relation.ispartofseries | VOL. 6 NO. 1; 1 | |
| dc.title | FIRM'S INNOVATIVENESS AND CORPORATE SUSTAINABILITY DISCLOSURE AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA | |
| dc.type | Article |