FIRMS’ INNOVATIVENESS, MANAGERIAL DYNAMICS AND SUISTA NABILITY REPORTING AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA
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Date
2022-12-01
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MAJAF
Abstract
This study examined the effects of firms’ innovativeness on social
sustainability disclosure of some selected listed Nigerian manufacturing
companies. Using ex-post facto research approach on a sample of 49
manufacturing companies, the study used firms' technological
infrastructure and firms’ complexities as proxies for their innovativeness.
The data utilized covers the ten-year period from 2011 to 2020, with a
total of 490 firm-year observations. The study hypothesized in a null form
that firms' complexities and technological infrastructures have no
significant influence on social sustainability disclosure. The results
showed that firms' complexities and technological infrastructures have
significant negative influences on social sustainability disclosure. Hence,
the firms’ innovativeness has a significant negative influence on social
sustainability disclosures of the Nigerian listed manufacturing companies.
Thus, in order to ensure that manufacturing companies disclose
information about the social effects of the complexity of their operating
activities and social disclosure in relation to the acquisition of a new asset
that will be useful to the stakeholders' informational needs, the
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