FIRM ATTRIBUTES AND SUSTAINABILITY REPORTING

ABSTRACT

The study offers a robust insight into how various firm attributes impact corporate sustainability 50 reporting among listed multinational firms in Nigeria, contributing to a more comprehensive understanding of corporate social responsibility in emerging markets. It establishes that firm size and board size are significantly and positively correlated with the propensity for these organizations to engage in sustainability reporting. In contrast, firm age inversely affects such reporting, potentially indicating that older companies may be entrenched in traditional operational frameworks that are less amenable to sustainability efforts. However, the relationships between corporate sustainability reporting and both firm profitability and board diversity were found to be statistically insignificant, suggesting that these variables may not be as impactful in the Nigerian context as they might be in other markets. These findings underscore the multi-dimensionality of corporate sustainability practices and necessitate a targeted approach for po50licymakers and stakeholders who aim to bolster sustainability reporting in the Nigerian multinational corporate sector.