An assessment of sustainability disclosures in oil and gas listed companies in Nigeria

This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry in Nigeria - the oil and gas industry. The paper aims to evaluate the extent of sustainability disclosure in the annual report’s oil and gas industries. The study retrieves secondary data on sustainability disclosure for 10 years (2010 - 2019) from eight oil and gas industries listed in the Nigerian stock exchange through a desktop approach and content analysis methodology. Content analysis of the sustainability disclosure is to identify items of sustainability disclosed in the annual reports. The paper assesses the extent of disclosure by adopting the global reporting initiative’s scoring index.