References
Aggarwal, P. (2023). Impact of sustainability performance of company on its financial performance. A study of listed Indian companies, Global Journal of Management and Business Research Finance, 13 (11), 61- 69. Ajayi, S.D. and Ovwarhe, L.U. (2022). The effect of corporate social responsibility on the performance and growth of the Oil & Gas Industry in Nigeria: A case study of Nigeria LNG Limited, Social Science Research Network, retrieved on October 25th, 2024. Burhan, A. H., & Rahmanti, A (2022). The impact of sustainability reporting on company performance, Journal of Economics, Business, and Accountancy Ventra 15 (2), 257 – 272. Can, T.A. (2023). Intellectual capital: the new wealth of organizations. New York: Doubleday. Cheng, M. (2014). ‘The international integrated reporting framework: Key issues and future research opportunities’. Journal of International Financial Management & Accounting, 25(1):90–119. Deegan, C. (2020). Organizational legitimacy as a motive for sustainability reporting: Sustainability Accounting and Accountability (PP.127-149), London: Routledge. Deegan, D. D. & Klimosk, R. J. (2022). Advancing accountability theory and practice: Introduction to the human resource management review, special edition, Human Resource Management Review, 14,1–17. Dibia, N. O. & Onwuchekwa, J. C. (2023). Determinants of Environmental Disclosures in Nigeria: A Case Study of Oil and Gas Companies. International Journal of Finance and Accounting. 4(3), 145-152. Dipiazza Jr.,S.A. & Eccles, R. C. (2022). Building public trust: The future of corporate reporting, New York: John Wiley & Sons, Inc. Duke J. & Kankpang, K. (2023). Implications of corporate social responsibility for the performance of Nigerian firms, Advances in Management & Applied Economics, 3 (5). 73- Eccles, R.G. & Krzus, M.P. (2020). One report: Integrated reporting for a sustainable strategy. New York, NY: Wiley. Elkington, J. (2020). Enter the triple bottom line. The triple bottom line: Does it all add up, 1-16. Encyclopedia of Business (2021). Performance measurement, Retrieved from httpwww.referenceforbusiness.com on 22nd September, 2024. Epstein, M. J. (2020). Making sustainability work: Best practices in managing and measuring corporate Social, environmental, and economic impacts, UK: Greenleaf Publishing Limited Fontraine, C., Harman, A., & Schmid, S. (2022). The Stakeholder Theory, Retrieved From http://www.edalys.fr/documents/stakeholders%20theory.pdf on 22nd September, 2024. Freeman, R. E.(2004). Stakeholder theory and the corporate objective revisited, Organization Science 15(3), 364-369. Freeman, R.E. (1984). Strategic Management. A stakeholder Approach. Marshfield, MA: Pitman. Goudreau, G. B. (2020). Sustainability reporting: Managing for wealth and corporate health, New York: Business Expert Press LLC. GRI (2021). Sustainability Reporting Guidelines: G3.1 version,Retrieved from http://globalreporting.org on 10th June, 2024. GRI (2022). Sustainability reporting guidelines, Retrieved from http://globalreporting.org on 2nd October, 2011. Hill, C. W. L.& Jones, G. R. (2022). Theory of strategic management with case (8th ed.), Australia: South-Western Cengage Learning. Hubbard, G. (2022). Beyond accounting: Assessing the impact of sustainability reporting on tomorrow’s business, Retrieved from http;//www.forceforgood.com on 14th September, Jat, R. B. (2020). The impact of market structure on corporate performance in Nigeria: A study of the banking industry Journal of Business Management 1(1). 4-13. Juhmani (2022). Determinants of corporate social and environmental disclosure on websites, Universal Journal of Accounting and Finance 2(4), 54-65. Kent, P. & Stewart, J. (2008). Corporate governance and Disclosure on the transition to international financial Reporting standards, Retrieved from http://epublications.board.eed.au/business_pabs/130 on 22nd October, 2024. Khaveh, A., Nikhashemi, S. R.,Yousefi, A. & Haque, A. (2022). Voluntary sustainability disclosure, revenue, and shareholders wealth – A perspective from Singaporean companies, Business Management Dynamics 1(9), 06-12. KPMG (2023). Sustainability reporting: A Guide, Retrieved from www.kpmg.com on 22nd October, 2023. KPMG. (2021). Integrated reporting: Closing the loop of strategy. Amsterdam. Makori, D. M & Jagongo, A. (2023). Environmental Accounting and firm profitability: An empirical analysis of selected firms listed in Bombay Stock Exchange, India, International Journal of Humanities and Social Sciences, 3 (8), 34-42. Mathew, H.P. (2020). ‘Is integrated reporting in the future?’ The CPA Journal, 84(3):62–67. Munasinghe, M. A. T. K & Kumara, D .C. U. (2023). Impact of disclosure of corporate social responsibility on corporate financial performances of plantations companies in Sri-Lanka, Journal of emerging trends in Economics and Management sciences, 4(3), 371-376. Naser, K., Al-Hussaini, A., Al-Kwari, B., & Nuseibeh, R. (2021). Determinants of corporate social disclosure in developing countries: The case of Qatar, Advances in International Accounting, 1,(2), 64-69. Nze, D.O., Okoh. J. & Ojeogwu, I.C. (2021). Effect of Corporate Social Responsibility on earnings of quoted firms in Nigeria. ESUT Journal of Accountancy (1), 260-267 Olawale, A. S. (2020). The Impact of corporate social responsibility on the profitability of the Nigerian banking sector, A case study of First bank of Nigeria Plc, Retrieved from http/www.ediaro.com Olayinka, D.R. & Oluwamayowa, A.F. (2024). User needs in sustainability reporting: Perspectives of stakeholders in Ireland, European Accounting review 14(4), 759-787. Onyekwelu & Ekwe (20244). Does corporate social responsibility predicate good financial performance. ESUT Journal of Management Sciences, 8(1)1-10. Setyorini, E.A & Ishak, F.S. (2022). Financial management: Text, problems and cases (4th ed.), New Delhi: Text McGrow-Hill Publishing Company Limited. Sun, J, & Li, H. (2021). “Towards better qualitative performance measurement in organizations”, the learning organization, 10, 255-271. Tilt, C. A. (2022). External Stakeholders’ Perspective on sustainability reporting: Sustainability Accounting and Accountability (104-126), London: Routledge. WICI (2023). Integrated thinking: An exploratory survey. [Online] Available at: https://www.saica.co.za/Portals/0/ Technical/Sustainability/SAICAIntegratedThinkingLandscape.pdf. Accessed: 20 May Yahya, H.Y., & Ghodratollah, B. (2024). The effect of disclosure level of CSR on corporate financial performance in Tehran stock exchange, International Journal of Accounting Research, 1(11): 43-51. Zuriekat, M., Salameh, R. & Alrawashdeh, S. (2022). Participation in performance measurement system and level of satisfaction, International Journal of Business and Social Science, 2(8). 23-31.