EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING DISCLOSURE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA: A PROPOSED MODEL

Sustainability reporting in Nigeria remains weak, with industrial goods firms showing low compliance despite their significant environmental and social impacts. Prior studies on disclosure drivers have produced inconsistent results, focusing mainly on firm size, leverage, profitability, and age while neglecting firm growth. This study proposes a model, grounded in stakeholder theory, that integrates these five firm attributes as determinants of sustainability reporting. The model provides both a theoretical contribution by clarifying disclosure drivers and a practical relevance by emphasizing stronger regulation and corporate accountability. Future studies are encouraged to collect empirical data and test hypotheses to validate the proposed framework.