The effect of Environmental, Social, and Governance (ESG) reporting on corporate financial performance

Nkemjika, Ogujiofor Magnus (2025) The effect of Environmental, Social, and Governance (ESG) reporting on corporate financial performance. International Journal of Science and Research Archive, 14 (3). pp. 410-416. ISSN 2582-8185

The study examined the Effect of Environmental, Social, and Governance (ESG) Reporting on Corporate Financial Performance. ex-post-facto research design was employed in carrying out the study and secondary data used were source from reliable source such as statistical bulletin, and economic data from CBN among others. The data collected were analyzed using multiple linear regression analysis and from the analysis, result showed that ROA and corporate performance has a negative effect on ESG while GDP, EPS and profit has substantial positive impact of ESG. Therefore, the study recommended that policy makers and other economic stakeholder, showed give effective attention to macroeconomic indicator such as EPS, profit, ROA among others for better economic growth.