ISSN: 2225-8329
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Integrated reporting provides a more in-depth look at the relationship between financial and non-financial factors that determine a company’s performance. Integrated reporting on financial performance is an issue in oil and gas firms that cannot be overlooked. This study was carried out to evaluate the impact of integrated reporting on financial performance of listed oil and gas firms in Nigeria for a period of 10 years (2013 -2022). Financial performance is a proxy on Return on equity, while integrated reporting is a proxy for Environmental disclosure, social disclosure and governance disclosure. The study employs an ex post facto design and secondary data were sourced from the company’s websites and Nigerian Exchange Group (NGX). Descriptive analysis was carried out to ascertain the statistical summary of the dataset. The regression model was employed to analyze the data and ascertain the relationship between the variables. The findings from the analysis indicated that environmental disclosure, social disclosure and governance disclosure have a positive impact on the return on equity of listed oil and gas firms in Nigeria. This study recommends that management of listed oil and gas firms should openly report their environmental impact, prioritize community engagement to bolster their reputation, and ensure transparent disclosure of executive compensation to align with shareholder interests.
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