Corporate Sustainability Determinants and Financial Statements Report Lag
Year: 2025
Type: article
Abstract: The study evaluated corporate sustainability determinants and financial statement report lag. The specific objective was to ascertain emission reporting, effluents and waste reporting, compliance to environmental laws and biodiversity reporting have significant effect on financial statement report lag of listed healthcare firms in Nigeria. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of twelve (12) listed manufacturing firms for the study. Least Square regression analysis was used in this study and the findings revealed that emission reporting, effluents and waste reporting, compliance to environmental laws and biodiversity reporting have no significant effect on financial statement report lag of listed healthcare firms in Nigeria. The study concluded that emission reporting, effluents and waste reporting, compliance to environmental laws and biodiversity reporting all have no significant effect on financial statement report lag of listed healthcare firms in Nigeria. Finally, it was recommended that managers need to strengthen their ability to recognize and find innovative solutions for a wide range of managerial issues in order to lessen the detrimental impact that waste and effluent activities have on management fraud. Managers should also create innovative techniques to reduce waste and effluents without compromising output.
Author: (PhD), Monday Olade IZEVBEKHAI (PhD); Isah MOHAMMED
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7086923820
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