Application of triple bottom line reporting model by Oil, Gas and Plastic production firms and infrastructural development in Niger Delta Region of Nigeria

The study determined the extent to which the application of the triple bottom line reporting model by oil, gas and plastic production firms predict infrastructural development in the Niger Delta region of Nigeria. Three purposes, questions and hypotheses guided the study. The purposive sampling technique was used to select eleven (11) oil and gas and 23 plastics production firms that constituted the sample for this study. The simple linear regression was used to answer the three research questions and to test the null hypotheses at .05 level of significance. The findings from the study showed that social, environmental and economic bottom-line reporting predicts infrastructural development by oil, gas and plastic firms in the Niger Delta Region of Nigeria. More so, social, environmental economic bottom line reporting by oil, gas and plastic production firms significantly predict infrastructural development in Niger Delta Region of Nigeria. The study concludes that the components of triple bottom line reporting used in this study are crucial variables in explaining the extent to which triple bottom line reporting by oil, gas and plastic firms predict infrastructural development in the Niger Delta Region of Nigeria. It was recommended among others that firms should adopt TBL reporting framework so as to give a hostic view of their financial and non-financial events.