ABSTRACT
The study investigate the relationship between sustainability reporting and financial performance of public limited liability company. The ex-post factor Research designed was adopted for this study. Company in the financial sector was adopted for the scope of this study. The data used in this study where obtained from a secondary sources(Nigeria exchange group, company websites and sustainability reporting index).The Research make use of post –Regression analysis including Descriptive Statistics, correlation analysis and normality test.
Moreover, the least square regression analysis was also carried out. Sustainability Reporting where proxy by Economic activities disclosure, social activities disclosure, and environmental activities disclosure. The findings of the post Regression analysis revealed that sustainability reporting proxy by economic activities has a positive and significant effect on financial performance, this indicate that companies with high level of economic disclosure tend to have better financial performance.
The study concludes that sustainability reporting must be incorporated by company in order to increase their financial performance .the study hereby recommend the following
Company should integrate sustainability reporting into business strategy. firms should seamlessly integrate sustainability initiatives into their overarching business strategy, viewing sustainability as a core element of their mission and values, this alignment will foster more impactful and meaningful sustainable practices.
