Sustainability Reporting and Return on Assets of Selected Deposit Money Banks in Nigeria

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Adenuga Solomon Idowu
Akintola Francis Abolade
Alalade Yimka Samson

Abstract

The paper investigated sustainability reporting and return on assets of deposit money banks in Nigeria from 2013 – 2022 using data collected from the annual report of selected deposit money banks. Ordinary Least Square regression technique was used to evaluate the relationship between sustainability reporting and return on assets of the sampled banks.


The empirical result obtained from the study showed that sustainability reporting has a significant and positive effect on return on assets of selected deposit money banks in Nigeria for the period of the study. It was recommended that deposit money banks in Nigeria should sustain sustainability practices in order to improve their financial performance.

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How to Cite
Adenuga Solomon Idowu, Akintola Francis Abolade, & Alalade Yimka Samson. (2023). Sustainability Reporting and Return on Assets of Selected Deposit Money Banks in Nigeria. The International Journal of Business & Management, 11(5). https://doi.org/10.24940/theijbm/2023/v11/i5/BM2305-030 (Original work published June 27, 2023)