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INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT
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ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
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Impact Factor : 8.76

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Paper Title: MANAGERIAL HIGH-ENERGY AS A DRIVER FOR GLOBAL REPORTING INITIATIVE (ECONOMIC DISCLOSURE): IN THE CONTEXT OF NIGERIA MANUFACTURING COMPANIES
Authors Name: Jamiu Abdulrasheed Alabere (ACA) , Ahmed Adeleke Lawal (ACA) , Rabiu Sherifdeen Adebola (ACA) , Ajisafe Akeem Omotayo
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IJNRD_220205
Published Paper Id: IJNRD2404882
Published In: Volume 9 Issue 4, April-2024
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Abstract: 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.
Keywords: Key Words: Managerial High-Energy, GRI, Economic Disclosure, Nigeria
Cite Article: "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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ISSN: 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
Publication Details: Published Paper ID:IJNRD2404882
Registration ID: 220205
Published In: Volume 9 Issue 4, April-2024
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Page No: i737-i745
Country: Ilorin, Kwara State, Nigeria
Research Area: Management
Publisher : IJ Publication
Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2404882
Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2404882
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
Journal Starting Year (ESTD) : 2016

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