Firm Characteristics and Economic Sustainability Performance Disclosures in Nigeria

The allure of economic growth and financial success has led to the exploitation available resources in production activities, without some cases, considering impact current resource usage on future generations. Firms that have regard for availability, however, are mindful sustainability disclose their performance periodic reports. This study examined relationship between firm characteristics disclosure (ESPD) using data from thirty manufacturing firms Nigeria over period 2010 2020. Results regression analysis ESPD independent variables (firm size, age leverage) showed had a significant effect ESPD, but an insignificant ESPD. therefore concluded significantly associated with Nigeria. suggests older not much concerned about disclosure. Financial reporting regulators should introduce frameworks will compel polluting industries.