FIGHTING CORRUPTION IN NIGERIA WITH FOLARIN FALANA (FALZ) AND 2FACE SONGS

This study investigated the determinants of ESG reporting of listed industrial goods companies in Nigeria. The study specifically examined if of firm size, firm profitability, board independence and firm age are determinants of ESG reporting of listed industrial goods companies in Nigeria. The study employed an ex-post facto research design and used eight (8) companies as the sample size of the study selected using purposive sampling technique. The data for the study was obtained from annual reports and accounts of the companies for a period of 10 years from 2014 to 2023. Descriptive statistics and random effects regression model technique were used as the tools for data analysis. Regression assumption test such as normaility, multicollinearity and heteroscadasticity test were conducted while Hausman was used to choose between fixed and random effects regression model. The findings of the study revealed that firm age is a significant determinant of ESG reporting while firm size, firm profitability, board independence were not significant determinants of EGS reporting of industrial goods companies in Nigeria. This study therefore recommends that since firm age is found to be a key determinant of ESG reporting among industrial goods companies in Nigeria, policymakers and industry leaders should leverage the experience of older firms to promote ESG best practices and mentor younger firms in adopting effective disclosure strategies. This can be achieved by providing highlights of successful ESG strategies of older firms as role models for younger companies to emulate.