ABSTRACT

This study examined the impact between the Corporate Sustainability Reporting on total market value in listed consumer goods companies in Nigeria. The objectives of this study was to ascertain the relationship between, environment sustainability reporting, social sustainability reporting and economic sustainability reporting and total market value in consumer goods companies in Nigeria. This Research used the data of 21 listed consumer goods in Nigeria ranging from 2019 to 2023, to conduct the research. The OLS regression analytical tool was used to analyze the data. The findings of this study states that, environmental sustainability reporting has a negative and insignificant relationship with total market value in listed consumer goods companies in Nigeria, social sustainability reporting has a negative and insignificant relationship with total market value in listed consumer goods companies in Nigeria, economic sustainability reporting has a negative and insignificant relationship with total market value in listed consumer goods companies in Nigeria. The study therefore concludes that corporate sustainability reporting has an insignificant relationship with total market value. It implies that an increase or a decrease would lead to little or no change in the total market value. The study recommends that consumer goods companies should implement strategies that is jeered towards reducing the impact of the operations of consumer goods companies in the environment they operate in and find sustainable solutions to the environment that they operate in consumer goods companies should be more concerned on implementing policies that could enhance the social well being of the workers and the people in the environment they operate in. It is recommended that the board of listed consumer goods companies should create and implement strategies that could enhance the economic activities of the community they operate in.