This book “Relevance of Sustainability Reporting” is the product of an in-depth research in the area of corporate reporting and is indeed, atop paper both in academia.com and researchgate websites. It was ventured into sequel to the failure of the traditional financial reporting to capture the sustainability concerns in the assessment of an entity’s financial performance. This is a book that amplifies the global reporting initiative (GRI) agenda which among others includes the need for Directors to integrate and broaden their corporate reports considering not only the effects of an entity on the Profit but also on People, Planet and Governance. Empirically, it determines the effect of sustainability reporting on the profitability of listed pharmaceutical firms in Nigeria. Using an ex –post facto research design, Seven (7) listed pharmaceutical firms were sampled covering six(6) years period from 2012 to 2017 financial year.With the aid of the regression analysis, there were mixed results between the independent variables and the dependent variables. This book is richly garnished with relevant literature and empirical evidences that a good manager would need to excel in business.
Stephen I. Agu, M.Sc, MNIM: Studied Accountancy at Nnamdi Azikiwe University, Awka, Lecturer at the Institute of Management and Technology (IMT) Enugu, Nigeria.
Number of Pages:
LAP LAMBERT Academic Publishing
Sustainability Reporting, Profitability, Disclosure, Pharmaceutical Companies, PHARMACY, Profit
SOCIAL SCIENCE / General