Gold, Nusirat; Aifuwa, Hope Osayantin; Usman, Muhammed … - 2021
reporting of listed consumer goods in Nigeria. for the period 2014-2019. We developed a sustainability disclosure index using … the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to … significantly affects the sustainability reporting of consumer goods firms in Nigeria. However, we found no evidence on the nexus …