Business Continuity Management Factors, Eco-Efficiency and Financial Sustainability of Sugar Manufacturers in Lagos State, Nigeria

In an increasingly volatile and uncertain business environment, ensuring financial sustainability is crucial for organizations, particularly in sectors such as sugar manufacturing, which face challenges such as price volatility, government regulations, and socio-economic factors. This study investigates the impact of business continuity management (BCM) factors on the financial sustainability of sugar manufacturers in Lagos State, Nigeria, focusing on BUA Sugar Refinery Ltd, Dangote Sugar Refinery PLC, and Flour Mills of Nigeria Plc. The study examines how strategic planning, agile responses, and leadership influence organizational resilience and long-term performance. The research adopted a crosssectional survey research design, targeting 919 employees from the selected companies, with a final sample of 326 participants determined using Raosoft's sample size calculator. Data were collected through a structured questionnaire validated for reliability and construct validity. Descriptive and inferential statistics were used to test the hypotheses. The findings reveal that BCM factors significantly and positively affect financial sustainability (R 2 = 0.452, F(1,277)= 228.570, p= 0.000). Eco-efficiency also had a positive and significant moderating effect on the relationship between BCM factors and sustainability of sugar manufacturers in Lagos State, Nigeria (ΔR2 = 0.010, ΔF = 7.230, P= 0.008).In conclusion, the study demonstrates that while BCM factors play a crucial role in enhancing the financial sustainability of sugar manufacturers, the moderating effect of ecoefficiency is significant. The study recommends that sugar manufacturers strengthen their BCM practices, particularly in strategic planning and leadership, to improve resilience. Additionally, while eco-efficiency contributes to sustainability, its role as a moderator should be considered within the broader context of organizational strategies. This study contributes to the theoretical understanding of BCM practices and eco-efficiency in the context of the Nigerian sugar manufacturing industry, providing valuable insights for businesses aiming to improve their resilience and long-term viability