Authors
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Obigbemi Imoleayo Foyeke
Author
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Fagboro Damilola Gabriel
Author
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Yusuf Alabi Olumoh
Author
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Dele, Jacob Ojomolade
Author
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Ifeanyi Joseph Ugwulali
Author
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Adewale Joshua Adejuwon
Author
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Dr. AKEKE, Adenike Rita
Author
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ISMAILA, Yusuf Olajide
Author
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AROMASODU, Olayinka Aishat
Author
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Egbeonu Oliver
Author
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Dr. Ugwuanyi, Georgina Obinne
Author
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Dr. Osuala , E. Alex
Author
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Moses Tunde. Oyerinde
Author
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Prof. Folake Olowokudejo
Author
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Dr. Ogorchuckwu Augustine, Isimoya
Author
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REMIGIUS, EDWIN CHUKWUDINSO
Author
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EMEBO, OLUCHUKWU SAMUEL
Author
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REMIGIUS, CHIDINMA URENNA
Author
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REMIGIUS, EDWIN CHUKWUDINSO
Author
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OKONKWO, NKIRU ANNA
Author
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EMEBO, OLUCHUKWU SAMUEL
Author
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Taiwo Olarinre Oluwaleye
Author
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Oluwaseun Michael Afuye
Author
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Olufunmilayo Omobosola Adenipekun
Author
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Abiodun Rashidat SULAIMON
Author
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Samuel Oladipo FAGBEMI
Author
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Oyebola Fatima Etudaiye-Muhtar
Author
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Bilal Enesi Etudaiye-Muhtar
Author
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Nurudeen Olushola Haliru
Author
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ONYEMA, Chukwuemeka Collins
Author
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Dr. Ojo-Agbodu Ayodele
Author
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Dr. Adebayo M. Adeniyi
Author
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OGAH Arome Victor
Author
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OGBOGU Folasade Oyenike
Author
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DR. AGADA Solomon A.
Author
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Olufemi Adebowale Abass
Author
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Abibat Olubukonla Shomuyiwa
Author
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Temidayo Jerry Olubusade
Author
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Rashidat Abiodun Sulaimon
Author
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Dr. Olaoye, Ayoola Azeez
Author
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Dr. Adekanmbi, John Ayodele
Author
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Agbetuyi, Helen Opeyemi
Author
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Oladipo, Ganiyu Taiwo
Author
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Omolekan, Olushola Joshua
Author
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Aun, Isaac I
Author
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Olota, Oluwayomi Omotayo
Author
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YUNUS AbdulRasheed Bolaji
Author
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BILIQEES Ayoola Abdulmumin
Author
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Muhammed Lawal SUBAIR
Author
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ALKADRIYAR Sherifdeen
Author
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OJURONGBE, Olalekan Jubril
Author
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Olufemi Adebowale Abass
Author
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Ifeoma Patricia Osamor
Author
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Abibat Bukola Shomuyiwa
Author
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Asiyanbi, Haadi Babatunde
Author
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Adegoke, Temitope Damilola
Author
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AWOSUSI, C. T.
Author
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AGUGUOM Theophilus, Anaekenwa
Author
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OLADELE Samuel Olumuyinwa
Author
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Kayode David KOLAWOLE
Author
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Kabir Kehinde ZAKARIYAU
Author
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Dr. AJAYI, Ezekiel Oluwole
Author
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Bashirat Oluwafunke OLOYIN-ABDULHAKEEM
Author
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Dansu, Sewhenu Francis
Author
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Adegboye, Nasirudeen Liadi
Author
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Nkiru Philomena, Okika
Author
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Joel Ubaka, Uyanna
Author
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Dr. OLODO, Hameedat Bukola
Author
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Dr. AREMU, Moriam Adeyemi
Author
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OJO, Akeem Ishola
Author
Abstract
This study examines the impact of sustainability accounting on the commitment to Corporate Social Responsibility (CSR) of listed oil and gas companies in Nigeria. The purpose of this research is to establish the influence of the Global Reporting Initiative (GRI) provisions on the commitment to corporate social responsibility among listed oil and gas firms in Nigeria. An ex post facto research design was employed while data was sourced from the annual reports of 7 listed oil and gas firms in Nigeria for a period of 6 years (2017 – 2022). The data was analyzed using descriptive statistics and Pearson correlation analysis while the hypotheses were tested using multiple regression analysis with the aid of E-views Statistical Package. The empirical results revealed that compliance to Global reporting Initiative (GRI) social provision has a negative but significant effect on commitment to CSR, compliance to GRI governance provision has a positive but significant effect on commitment to CSR and compliance to GRI environmental provision has a positive but insignificant effect on commitment to CSR. It is recommended that standard setters develop guidelines to meet local context, country differences and it is suggested that future research should consider other sectors, regions and factors that can influence CSR practices.
