• Okoba Douye
  • J. Chukwu Gospel
Keywords: social sustainability performance disclosure, firm size, firm age, leverage, legitimacy theory


This study investigated the effect of corporate attributes (especially firm size, firm age and leverage) on social sustainability performance disclosures in Nigeria. A checklist based on the global reporting index was used in analysing social sustainability performance disclosures (SSPD) in the sustainability reports of thirty manufacturing firms. The firms were drawn from the consumer goods, industrial goods, agriculture and health care sectors of the Nigerian economy, and the data used covered the period 2010 to 2020. The study was anchored on the legitimacy theory perspective. Information on firm attributes was extracted from the annual reports of the selected firms for the same period. Regression technique with Newey West robust standard errors was used to analyse the data collected. Findings showed that firm size, firm age and leverage, each had a positive effect on social sustainability performance disclosures in manufacturing firms in Nigeria, leading to the conclusion that firm characteristics have significant effect on sustainability disclosures. The implication of these findings is that social interactions between a firm and its societal environment increases over time, and this helps to enhance the legitimacy of the firm in its community.


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