APPRAISING THE EFFECT OF SUSTAINABILITY ACCOUNTING ON CORPORATE PERFORMANCE IN NIGERIAN BANKING SECTOR (A CASE STUDY OF UNION BANK PLC.)
Abstract
This paper examines the effect of sustainability accounting on corporate performance in Nigerian banking sector, Union bank plc as a case study using Chi square for Analysis. The research design for the study is descriptive design and the 2 hypotheses were tested using Chi-Square, while testing the hypothesis it was revealed that dishonest management in the organization affect corporate performance of organization and preparation of financial statement. Hypothesis two states that there is a significant relationship between adoption of sustainability accounting, proper management of economic performance, allocation and environmental measure in the banking sector. It is hereby concluded that all banks disclose their sustainability accounting practices but what is disclosed does not conform to any particular standard. It is hereby recommended that the requirement of Stock Exchange and regulations, certain bank managers still disclose selectively, especially when the monitoring and enforcement of disclosure requirements are not strict in Nigeria. All sustainability accounting practices should be disclosed and should conform to the standard of the Nigeria banking sector. There should be proper management of economic performance, allocation and environmental measure in the banking sector.
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