The effect of Environmental, Social, and Governance (ESG) reporting on corporate financial performance

Ogujiofor Magnus Nkemjika

doi:10.30574/ijsra.2025.14.3.0661

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The effect of Environmental, Social, and Governance (ESG) reporting on corporate financial performance

Ogujiofor Magnus Nkemjika ^*

Department of Accounting Novena university ogume Delta State Nigeria.

Research Article

International Journal of Science and Research Archive, 2025, 14(03), 410-416

Article DOI: 10.30574/ijsra.2025.14.3.0661

DOI url: https://doi.org/10.30574/ijsra.2025.14.3.0661

Publication history

Received on 27 January 2025; revised on 06 March 2025; accepted on 08 March 2025

Abstract

The study examined the Effect of Environmental, Social, and Governance (ESG) Reporting on Corporate Financial Performance. ex-post-facto research design was employed in carrying out the study and secondary data used were source from reliable source such as statistical bulletin, and economic data from CBN among others. The data collected were analyzed using multiple linear regression analysis and from the analysis, result showed that ROA and corporate performance has a negative effect on ESG while GDP, EPS and profit has substantial positive impact of ESG. Therefore, the study recommended that policy makers and other economic stakeholder, showed give effective attention to macroeconomic indicator such as EPS, profit, ROA among others for better economic growth.

Keywords

Environmental Social; Governance Reporting; Corporate Financial Performance; ESG

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How to cite this article

Ogujiofor Magnus Nkemjika. The effect of Environmental, Social, and Governance (ESG) reporting on corporate financial performance. International Journal of Science and Research Archive, 2025, 14(03), 410-416. Article DOI: https://doi.org/10.30574/ijsra.2025.14.3.0661.

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