TY  - JOUR
T1  - Relevance of Sustainability Accounting on Financial Performance of Selected Oil and Gas
Firms in Nigeria: A Study of Shell Petroleum Development Company
AU - Ijeoma Perpetua, Oonuoha AU - Robert Azu, Nnnachi AU - Promise Edeogu, Nwakaego AU - Nneka Salome, Ezeani 
JO  - International Business Management
VL  - 14
IS  - 9
SP  - 294
EP  - 304
PY  - 2020
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2020.294.304
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2020.294.304
KW  - Sustainability reporting
KW  -return on assets
KW  -return on equity
KW  -return on investment
AB  - This research work focuses on the relevance of
sustainability accounting on financial performance of
selected oil and gas firms in Nigeria: a study of Shell
Petroleum Development Company. The objective of this
study is to carefully analyze the relevance of
sustainability reporting on the financial performance of
selected oil and gas firms in Nigeria. Specifically, this
study intends to: ascertain the relationship between
sustainability accounting and financial performance of
selected oil and gas firms in Nigeria in respect to their
Return on Assets (ROA), Return on Equity (ROE) and
Return on Investment (ROI). This study covers a period
of nineteen years and employed a time series data
spanning years 2000-2019. The methodology adopted
in this work is the Ordinary Least Square (OLS)
method of regression analysis and quasi-experimental
research design. Secondary data garnered from Journal
publications, test books and annual financial reports
various years of the selected oil companies constitutes the
sources of the data used in the analysis of this study. This
study among others recommends the need for Companies
operating in Nigeria, oil and gas companies inclusive to
adopt sustainability reporting initiatives as this enables
them to identify, apportion and appraise ecological and
social cost affecting their various businesses and also
enable managers to acquire strategies and techniques
which are needed in the management of corporate
organization’s ecological, social and economic
performance.
ER  -