Dr. Chile, Umezurike Ordu.
Department Of Accounting
Faculty of Administration and Management.
zurikings@gmail.com / chile.ordu@ust.edu.ng
08179720250 / 08065934155
Abstract
This study is an empirical examination of corporate sustainability accounting and Long-term growth of listed
companies in Nigeria. This study was carried out of the failure of many companies on sustainability matters and arguments that sustainability matters are costs burden to entities. The specific objectives of the study were to examine the influence of human assets 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, 2023, 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 Assets sustainability, social sustainability, economic sustainability and environmental sustainability have significant positive influence on long-term 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 long-term growth of quoted companies in Nigeria. It recommended that, listed companies in Nigeria should invest more on sustainability matters – human assets 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, Human Assets Sustainability, long-term growth, quoted
companies, Nigeria.