Sustainability Reporting Quality and Return on AssetsOf Listed Financial Institutions in Nigeria

The research aims to determine if higher Sustainability Reporting Quality (SRQ) is linked to ‎improved monetary performance, as indicated by the Return on Assets (ROA), among ‎Nigerian financial institutions. An SRQ index of 0-6 was adopted to determine the extent to ‎which SRQ affects ROA in these institutions, with the addition of Firm Size, Age, and ‎Growth as controls. The research utilised an ex-post facto research design as data were obtained ‎from yearly reports of 36 listed Nigerian financial institutions and other relevant sources. The ‎data were collected from 2012 to 2024 and analysed using the Variance Inflation Factor, Pearson ‎Correlation matrix, and Generalized Least Squares regression. Findings revealed that ‎sustainability reporting quality index (SRQ 2, 3, 4, 6), together with firm size, had statistically ‎significant effect on ROA. Listed firms should therefore integrate these sustainability ‎practices into their core business strategies to enhance the financial relevance of sustainability ‎reporting‎.