Companys characteristics and corporate sustainability reporting practice of listed manufacturing companies in Nigeria

The research looks at how company variables, such as size, leverage, and profitability, affect sustainability reporting in Nigeria. study used an ex-post design the sample included 15 publicly traded manufacturing enterprises These companies were chosen because they have potential to be environmentally conscious. covers a period of five years, from 2016 2020. Thus, econometric modelling bounded dependent variables reveals limitations linear estimation, researchers employed generalized least-squares approach estimate panel data first, followed by fractional regression. To correct for non-uniform variation white-adjusted standard error was utilized, resulting estimation result with no variance. In terms duration cross-section, estimations found free confirm probability continuous correlation, utilized Peselan interdependence test. As shown results, residuals are cross-section independent. According coefficient values, only variable that has positive significant impact on is firm size. report advises relevant government agencies introduce tax incentives it may enhance practices country.