MMOYA, OLUCHUKWU CHIDIMMA (2026) EFFECT OF TRIPLE BOTTOM LINE REPORTING ON THE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS. A STUDY OF ACCESS BANK PLC (2016-2023). Other thesis, GODFREY OKOYE UNIVERSITY, ENUGU.
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Abstract
The trend of sustainability reporting in the banking sector in Nigeria is on the rise but little effort has been made to ascertain the effect of sustainability reporting on bank profitability through the lens of Triple Bottom Line theory of Access Bank Plc of Nigeria from 2016-2023. It aimed in particular to assess the impact of the Return on Equity (ROE) on economic (ECO), environmental (ENV) and social (SOC) dimension of TBL reporting. This project utilized existing data which were annual and sustainability reports of Access Bank Plc. Descriptive statistics and regression analyses through E-views 9.0 software were used in analysing the data collected. It was observed that ECO revealed a positive but non-significant effect, ENV showed an inverse but substantial effect and SOC showed a positive and significant effect. It was suggested that qualitative disclosures should be encouraged over quantitative reports to disclose economic performance, the contributions on the people should continue to be promoted as well as spending on planet. However measures should be put in place to manage the contributions to planet as it shows direct impact on the profitability of the business.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Management and Social Sciences |
| Depositing User: | CHIBUEZE EZE |
| Date Deposited: | 03 Aug 2026 09:59 |
| Last Modified: | 03 Aug 2026 09:59 |
| URI: | http://eprints.gouni.edu.ng/id/eprint/6126 |
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