Sustainability Reporting And Investors' Perception Evidence from Selected Sectors in Nigeria
Fadekemi Zainab Ajasa-Adeoye·Vutomi Maureen Mhlongo·A.T. Peters·Ifeoma Patricia Osamor·Honour Oyedoyin Oyetunji·Samuel Adeoye
Purpose: The study aimed to investigate the effect of sustainability reporting on investors’ perceptions in Nigeria, specifically examining how environmental, social, and governance (ESG) disclosures influence the Price Earnings (P/E) ratio of listed firms. Method: An ex-post facto research design was employed using panel data from ten listed firms in the oil and gas and industrial goods sectors between 2015 and 2024. Data were collected from annual reports, sustainability reports, and NGX sourc