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Abstract
This study examines the environmental social and governance and firm value of Nigerian listed firms. Firm value (ROA) has positive significant relationship with corporate environmental disclosure (CED) of Nigerian listed firms. The study adopted data extract from the annual report of 30 Nigerian listed firms. The data were analsyed using Ordinary Least Square Regression (OLS), the result revealed that firm value (ROA) has positive significant relationship with corporate environmental disclosure (CED) of Nigerian listed firms. The result also demonstrates shows that firm value (ROA) has negative significant influence with corporate social disclosure (CSD) of Nigerian listed firms. The result further revealed that firm value (ROA) has positive significant influence on corporate governance disclosure (CGD) of Nigerian listed firms. The study recommends that firms should guarantee the assurance and accessibility of aspect of their corporate environmental discloser in line with report to focus on scope of coverage, external verification, accessibility of information and accessibility of design, evaluates the quality and usefulness of the information provided according to stakeholders’ needs. Firms should adopt transparent disclosure of quantifiable ESG indicators encompassing social, environmental and economic performance indicators as this would boost stakeholders’ confidence in addition to improving the overall quality of their report. The disclosures of quantifiable ESG indicators encompass social, environmental and economic performance indicators by corporations. This quantifiable information could then be used by corporate accountants and other stakeholders in the computation of key performance ratios that can easily show contributions (positive or negative) effect of each corporate activity.
