Abstract
This study examined the emerging practice of sustainability reporting among Small and Medium
Enterprises (SMEs) in Nigeria, with a specific focus on its drivers, trends, challenges, impacts,
and future prospects. In light of growing global emphasis on environmental, social, and
governance (ESG) performance, su...
E. U. Ngwobia· JOURNAL OF BUSINESS AND AFRI...· 0 citations
This study critically examines the harmonization of accounting policies and frameworks in
Nigeria, with particular emphasis on the adoption and implementation of International Financial
Reporting Standards (IFRS). It explores the key issues, challenges, and prospects associated with
aligning Nigeria’s financial reporti...
E. U. Ngwobia· INTERNATIONAL JOURNAL OF SOC...· 0 citations
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