@article{ADEBUNMI_AJIBOLADE_2022, title={Corporate Commitment to Sustainability Practices among Listed Companies in Nigeria}, volume={8}, url={http://gja.unilag.edu.ng/article/view/1481}, abstractNote={<p><em>This study investigates the level of corporate committment to sustainability practices among listed companies in Nigeria, from 2012 – 2018. Thirty-one quoted companies constitute the sample selected from the consumer goods, industrial goods, healthcare and oil and gas sectors; using judgmental sample techniques because their activities have a great impact on the environment. Both quantitative and qualitative methods of data analysis are adopted using Ex-post facto research design. The study adapts Reactive-Typology model to classify companies according to their level of committment to sustainability practices (SP) following some set criteria from disclosures made in their annual reports.&nbsp; These criteria include backward and forward strategy statements, presence of sustainability board committee, employees’ training on environmental issues, and sustainability measures as one of the key performance indicators for managers. The categorization is done using content analysis and analysis of variance (ANOVA) is used to examine the differences in commitment level to SP at 5% significant level. The study found that all companies are committed to corporate sustainability practices and communicated these practices through disclosure in their annual reports but at different level of commitment. Most companies are in the reactive category with minimal improvements over the years. The study concludes that there are significant differences in the level of corporate commitment to sustainability practices among listed companies in Nigeria. It is recommended that regulatory authorities should intensify efforts to regulate and enforce implementation of sustainability reporting among quoted companies in Nigeria.</em></p> <p>&nbsp;</p&gt;}, number={1}, journal={Global Journal of Accounting}, author={ADEBUNMI, Oluwabunmi Atinuke and AJIBOLADE, Solabomi Omobolanle}, year={2022}, month={Aug.}, pages={62-74} }