ABSTRACT

The primary objective of this research is to examine the complex correlation between sustainability reporting and earnings management within non-financial companies in Nigeria.

This research study delves into the significant contributions between sustainability reporting and earnings management with Nigerian Non – Financial firms. With the aim of enhancing the understanding of this vital aspect of sustainability report, four hypotheses were formulated to guide the research. The research adopts a survey methodology, collecting data through structured questionnaires.

This study employs a quantitative methodology to reveal a noteworthy and purposeful correlation between the practises of earnings management and sustainability reporting. Corporate governance plays a crucial role in influencing these practises, hence improving transparency.

On the other hand, the practise of managing earnings has an impact on the frequency of disclosures related to sustainability reporting.

This study offers valuable insights on the fluidity of financial and non-financial reporting and proposes enhancing corporate governance, promoting transparent sustainability reporting, fostering stakeholder involvement, and ensuring strategic alignment.

Potential areas for further research encompass the examination of individual sectors and the exploration of worldwide comparisons.