Udo, Ekubiat John
Department of Accountancy, School of Business and Management
Akwa Ibom State Polytechnic, Ikot Osurua, Ikot Ekpene, Nigeria
ekujohnn79@gmail.com
ABSTRACT
This study is an empirical examination of corporate sustainability accounting and sustainable
growth of listed companies in Nigeria. This study was carried out of the failure of many
companies on sustainability matters and the unended debates that sustainability matters are costs
burden to entities. The specific objectives of the study were to examine the influence of human
sustainability, social sustainability, economic sustainability and environmental sustainability on
sustainable growth of listed companies in Nigeria. Ex-post facto research design was adopted in
the study. The population was made up of the one hundred and seventy-six (176) companies
from twelve sub-sectors listed firms actively traded in stocks on the floor of the Nigerian
Exchange Group (NGX) as at 2018 financial year to December 31, 2022, financial years.
Judgement sampling technique was used to select the samples for the study. Data were from
secondary sources. The data were analysed using descriptive statistics and multiple regression
analyses. The results showed that human sustainability, social sustainability, economic
sustainability and environmental sustainability have significant positive influence on sustainable
growth of listed companies in Nigeria. It was concluded that corporate sustainability accounting
(human sustainability, social sustainability, economic sustainability and environmental
sustainability is vital key to sustainable growth of listed companies in Nigeria. It was
recommended that, listed companies in Nigeria should invest more on sustainability matters –
human sustainability, social sustainability, economic sustainability and environmental
sustainability for significant influence on sustainable growth and investors should consider
companies’ sustainability evidence before considering investments.
Keywords: Corporate sustainability accounting, sustainable growth, listed companies, Nigeria.