References
Abdullahi, K., & Matanda, S. (2020). Effect of corporate social responsibility expenditure on social activities. Accounting, Auditing & Accountability Journal, 3(4), 34-49. Ackermann, F., & Eden, C. (2020). The role of group decision support systems: Negotiating safe energy. Handbook of Group Decision and Negotiation, 285-299. Akpan, D. C. & Nkanta, U. O. (2023). Green accounting practices and shareholders’ value of listed consumer goods companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11(6), 1-23. Akpan, D. C., Udeme, J. C. & Aniefiok, G. R. (2022). Effect of Integrated reporting on firms’ value.The Nigeria manufacturing sector experience. European Journal of Accounting, Auditing and Finance, 10(8),10-26. Akume, J. T. (2023). Voluntary disclosure and value relevance of accounting information of listed industrial goods firms in Nigeria. Nigerian Journal of Management Sciences, 24(2a), 16- 29 Albertini, E. (2021). What are the environmental capabilities, as components of the sustainable intellectual capital, that matter to the CEOs of European companies? Journal of Intellectual Capital, 22(5), 918- 937. Al-Homaidi, E. A., Al-Matari, E. M., Anagreh, S., Tabash, M. I., & Senan, N. A. M. (2024). The relationship between the voluntary disclosure and financial reporting quality of Islamic banks: An empirical evidence from Yemen. International Journal of Business Information Systems, 45(1), 1-34. Alodat, A. Y., Salleh, Z., Hashim, H. A., & Sulong, F. (2024). Sustainability disclosure and firms’ performance in a voluntary environment. Measuring Business Excellence, 28(1), 105-121. Atube, E. N., & Okolie, A. O. (2024). Non-financial information disclosures and firm performance of listed non-financial services firms in Nigeria. Finance & Accounting Research Journal, 6(1), 79-97. Brooks, C., & Oikonomou, I. (2018). The effects of environmental, social and governance disclosures and performance on firm value: A review of the literature in accounting and finance. The British Accounting Review, 50(1), 1-15. Cheng, R., Kim, H., & Ryu, D. (2024). ESG performance and firm value in the Chinese market. Investment Analysts Journal, 53(1), 1-15. Dagunduro, M., Falana, G., Ajayi, J., & Boluwaji, O. (2024). Non-financial disclosure and firm performance: Insights from listed consumer goods manufacturing companies in Nigeria. Economy, Business and Development: An International Journal, 5(1), 14-27. Deegan, C. (2014). Environmental costing in capital investment decisions: Electricity distributors and the choice of electric poles. Australian Accounting Review 18(1), 2-15. Dragomir, V. D., Dumitru, M., & Feleaga, L. (2022). The predictors of non-financial reporting quality in Romanian state-owned enterprises. Accounting in Europe, 19(1),72-99. Durnev, A., & Kim, E. H. (2022). To steal or not to steal: Firm attributes, legal environment, and valuation. The Journal of Finance, 60, 1461-1493. Elmghaamez, I. K., Nwachukwu, J., & Ntim, C. G. (2023). ESG disclosure and financial performance of multinational enterprises: The moderating effect of board standing committees. International Journal of Finance & Economics, 2(1), 66-82. Enefiok, S., Emenyi, E. & Uwah, E. (2024). Environmental voluntary disclosure and market value of listed consumer goods firms in Nigeria. International Journal of Economics, Business and Social Science Research, 2, 69-94. Fiandrino, S., Gromis di Trana, M., Tonelli, A., & Lucchese, A. (2022), The multi-faceted dimensions for the disclosure quality of non-financial information in revising directive 2014/95/EU, Journal of Applied Accounting Research, 23(1), 274-300. Ganda, F. (2017). The influence of carbon emissions disclosure on company financial value in an emerging economy. Environment, Development and Sustainability, 20, 1-10. Gompers, P., Ishii, J., & Metrick, A. (2023). Corporate governance and equity prices. The Quarterly Journal of Economics, 118(1), 107-156. Guenster, N., Bauer, R., Derwall, J., & Koedijk, K. (2021). The economic value of corporate eco- efficiency. Eur. Financial Manage., 17(4), 679–704. Harrison, J. S., Freeman, R. E., & Abreu, M. C. (2015). Stakeholder theory as an ethical approach to effective management: Applying the theory to multiple contexts. Revista Brasileira de Gestão de Negócios, 17, 858-869. Hsu, A. W., & Wang, T. (2013). Does the market value corporate response to climate change? Omega, 41(2), 195-206. Igbinovia, I. M., & Ekwueme, C. M. (2024). Mediators of Non-Financial Disclosures and Firm Value of Consumer Goods Companies. DLSU Business & Economics Review, 33(2), 134- Iliemena, R. O., Wobo, H. O., & Goodluck, H. C. (2023). Corporate governance sustainability reporting and shareholders’ wealth creation. In Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting, 308-318. Islam, S. M. M. (2017). Corporate reporting concept and the emergence of nonfinancial information reporting: A literature review. Research Journal of Finance and Accounting, 8(8), 49-59. Loan, B. T. T., Anh, T. T. L., & Hoang, T. (2024). ESG disclosure and financial performance: empirical study of Vietnamese commercial banks. Academy of Strategic Management Journal, 1(2),77-89 Maina, G. N., Gichana, J. O., & Otinga, H. (2024). Voluntary disclosures and financial performance of manufacturing firms listed on Nairobi Securities Exchange in Kenya. International Academic Journal of Economics and Finance, 4(1), 218-279. Matope, L. M., & Vaye, N. S. (2022). The relevance of non-financial information on decision making. Accounting, Organizations and Society, 9(5), 67–71. Mutiva, J. M., Ahmed, A. H., & Muiruri-Ndirangu, J. W. (2015). The relationship between voluntary disclosure and financial performance of companies quoted at the Nairobi Securities Exchange. International Journal of Managerial Studies and Research, 3(6), 171-195. Nigerian Stock Exchange (NSE) (2018). Sustainability disclosure guidelines. Nkanga, E. N., Akpan, D. C., Nsentip, E. B., & Isaac, N. E. (2023). Voluntary disclosures and market value of deposit money banks in Nigeria. International Journal of Management Technology, 10(1), 38-58. Ogochukwu, N. U., & Grace, N. O. (2022). Disclosure of sustainability reporting and their effect on shareholders wealth maximization of listed Nigerian companies. Academy of Accounting and Financial Studies Journal, 26(5), 1-12. Olayinka, A. O., & Oluwamuyowa, I. O. (2014). Corporate environmental disclosure. The Management Review, 5(3), 171-184. Prado-Lorenzo, J., Rodriguez, D. L., Gallego, ?. I., & Garcia, S. I. (2019). Factors influencing the disclosure of greenhouse gas emissions in companies world-wide. Management Decision, 47(7), 1133- 1157. Rouf, M. A. (2022). The financial performance and corporate governance disclosure: A study in the annual reports of listed companies of Bangladesh. Pakistan Journal of Commerce and Social Sciences (PJCSS), 6(1), 1-11. Tanjung, P. R. S., & Wahyudi, S. M. (2019). Analysis the effect disclosure of sustainability report, economic value added and other fundamental factors of companies on company value. International Journal of Academic Research in Accounting, Finance and Management Sciences, 9(2), 237-249. Sahara, L. I. (2018). The analysis of financial performance using economic value added (EVA) and market value added (MVA) methods and its influence on stock return of transportation company listed in Indonesia Stock Exchange. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 1(3), 301-310. Seiyaibo, C. M., & Okoye, E. I. (2021). Financial reporting quality and non-financial corporate performance indices: Does demographic attributes