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ABSTRACT
This study examined the effect of environmental, social and governance on financial performance in Guinness Nigeria Plc. Specifically, the purpose of this study includes to: determine the effect of social factors on financial performance in Guinness Nigeria Plc; investigate the impact of environment factors on financial performance in Guinness Nigeria Plc; evaluate the influence of community development on financial performance in Guinness Nigeria Plc; and examine the effect of Governance factor on financial performance in Guinness Nigeria Plc. This study adopted the survey research design. The technique of data analysis for this study is the ordinary least squares (OLS) Regression technique.
Social development factor was found to have a negative and significant relationship with organisation financial performance; environmental development factor was found to have a positive but not significant impact on the performance of an organization; the third independent variable which is community development factor was found to have a positive and significant impact on organizational performance; and the fourth variable which is governance factor was found to have a positive and not significant impact to organization performance. The study recommends that, corporations, investors, regulator and stakeholders need to consider ESG disclosure.
