Business Studies

Business Studies

Sustainability Reporting: A Catalyst to Performance of Insurance company in Nigeria

Volume: 56  ,  Issue: 1 , July    Published Date: 18 July 2020
Publisher Name: IJRP
Views: 87  ,  Download: 28
DOI: 10.47119/IJRP100561720201289


# Author Name
1 Owolabi Sunday A
2 Okulenu Samuel Adetayo


ABSTRACT The paper explicated on sustainability reporting as a catalyst to performance of insurance company in Nigeria. The paper made use of the ex post facto research design. A sample was taken from Mutual Benefit Assurance PLC, which was employed in this paper. Data was gotten from the annual reports and accounts of the sampled firm through content analysis. The data were analyzed using multiple regression analysis. The results revealed that sustainability reporting has a small but positive relation with Environmental Reporting and market value and performance of the organization, social reporting was negatively related with market value and performance of the organization, and economic reporting was positively related with market value and performance of the organization. The study recommended that companies should intensify sustainability reporting as this could lead to increased market performance and that of local environments where these firms function and other key players like employees and social and environmental non-governmental organizations must require sustainability reporting to satisfy their information needs and assist them to hold firms to account for not only economic performance but also environmental and social performance as its impacts them.


  • Economic Reporting.
  • Performance
  • Organisation
  • Sustainability Reporting
  • Performance
  • recommandation engine
  • Environmental Reporting
  • References

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