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ABSTRACT
This study examines the impact of sustainability reporting practices on the reliability of financial statements of companies listed on the Nigerian Exchange Group, focusing on a sample of 30 firms listed on the Nigeria Exchange Group over the period 2018 to 2023. The variables analyzed included environmental reporting, social reporting, governance reporting and economic reporting. Various statistical and econometric tools were applied to analyze the data. The findings revealed a statistically significant relationship between environmental reporting and financial statement reliability. While social reporting, governance reporting and economic reporting have an insignificant impact on financial statement reliability. Based on these findings, the study recommended that companies should consider simplifying or improving the clarity of their environmental disclosures and companies should still ensure their governance practices are transparent and well-communicated
