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ABSTRACT
This study examines the relationship between firm attributes on sustainability reporting: moderated by the firm life cycle on manufacturing listed firms in Nigeria. This study employs the ex-post facto research design. The population of this study include three sectors in the manufacturing industry: Industrial product, Consumer goods and Agriculture amounting to 67 quoted firms, a sample size of 33 manufacturing listed firms on the Nigeria Exchange Group. The study employed secondary data retrieved from the corporate annual report for 5 years from 2016-2020. Panel data regression was adopted to explore the relationship and impact between firm attributes (firm age, firm size, firm profitability and firm leverage) on sustainability reporting: moderated by firm life cycle. The analysis of coefficients reveals that on the overall, firm size has positive impact on sustainability reporting. It also revealed that firm life cycle exhibits a ssignificant moderating relationship between firm life cycle and sustainability reporting in Nigeria. The study recommend that management should focus on building business reputation and investing in sustainability, thus making full sustainability disclosure on their annual report.
