INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
Managerial high-energy has become a crucial driver for the implementation of the Global Reporting Initiative (GRI) to meet the increasing demand by stakeholders for total accountability in terms of economic, social and governance disclosures, particularly in the context of Nigeria's manufacturing companies. This study specifically aims to investigate the influence of managerial high-energy on economic disclosure, through the lens of the GRI framework. The study utilized secondary data from a sample of forty-nine manufacturing companies in that remained consistently listed on the Nigerian Exchange (NGX) between 2011 and 2023. The data collected were statistically examined using both descriptive and inferential statistical techniques. Using the Generalized Least Square (GLS) regression method, our findings suggest that managerial high-energy significantly influences economic disclosure, with companies that exhibit higher levels of managerial high-energy also tending to have more comprehensive and transparent economic disclosure practices. Furthermore, our study found that companies with high-energy managers were more likely to engage in GRI reporting, as they are more motivated to demonstrate their commitment to sustainability and corporate social responsibility. These findings highlight the importance of high-energy management in the context of GRI reporting, and suggest that companies should strive to cultivate a culture of high-energy leadership in order to achieve more sustainable and transparent economic disclosure practices.
"MANAGERIAL HIGH-ENERGY AS A DRIVER FOR GLOBAL REPORTING INITIATIVE (ECONOMIC DISCLOSURE): IN THE CONTEXT OF NIGERIA MANUFACTURING COMPANIES", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.9, Issue 4, page no.i737-i745, April-2024, Available :http://www.ijnrd.org/papers/IJNRD2404882.pdf
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2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
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