EFFECT OF TRIPLE BOTTOM LINE ACCOUNTING DISCLOSURE ON PROFITABILITY OF BREEWERY FIRMS IN NIGERIA. A STUDY OF SOME SELECTED BREWERY FIRMS.

UCHE-CHIJIOKE, LOTACHUKWU (2025) EFFECT OF TRIPLE BOTTOM LINE ACCOUNTING DISCLOSURE ON PROFITABILITY OF BREEWERY FIRMS IN NIGERIA. A STUDY OF SOME SELECTED BREWERY FIRMS. Other thesis, Godfrey Okoye University, Enugu Nigeria.

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Abstract

This study examined the effect of triple bottom line accounting disclosure on profitability of brewery firms in Nigeria. Specifically; it determined the effect Economic disclosure index, Environmental disclosure index and Social disclosure index on return on asset of Brewery firms in Nigeria. An ex –post facto research design approach was adopted for the study. Using a series data for the period of eleven (11) years 2014 to 2024, Nigeria breweries plc was purposively chosen based on its position as a key player in the sector and stability in sustainability/TBL accounting disclosure practices as put forward by Brewery sustainability reports (2022). Secondary data were carefully obtained from the financial statements/sustainability reporting of the company from 2014 to 2024.Three hypotheses were formulated and tested in the course of this study. Regression analysis by aid of Eview v 10.00 was used to test for statistical significance of effect of triple bottom line accounting disclosure on profitability of brewery firms in Nigeria. The results showed that there is a positive but insignificant effect of Economic disclosure index on Return on Asset of Brewery Firms in Nigeria. This study further revealed that Environmental disclosure index has a negative and insignificant effect on the Return on Asset of Brewery firms in Nigeria. Finally, the result also established that Social disclosure index has negative and insignificant effect on Return on Asset of Brewery firms in Nigeria. Based on the findings, this study recommended that Brewery firms in Nigeria should strengthen the relevance and transparency of economic disclosures by linking them more clearly to value creation, productivity, and financial strategy, reassess the cost-benefit balance of environmental reporting by ensuring that such disclosures are strategically integrated into operational efficiency, innovation, and risk management processes. Finally, Social disclosures should be re-evaluated and aligned with stakeholder engagement strategies, ensuring that investments in corporate social responsibility (CSR) and community development deliver measurable returns.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Arts > Faculty of Law > Faculty of Management and Social Sciences
Depositing User: Cynthia Ugwuoti
Date Deposited: 07 Aug 2026 14:28
Last Modified: 07 Aug 2026 14:28
URI: http://eprints.gouni.edu.ng/id/eprint/6223

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