Programme: Accounting
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Item Corporate environmental reputation management and financial performance of environmentally sensitive companies in Nigeria(Cogent Social Science, 2020) Oluseyi-Sowunmi, Sharon O.; Iyoha, Francis Odianonsen; Owolabi, Akintola A.Business activities have direct and indirect effects on their immediate environment. The degree of impact a business venture would have on the envir onment depends on the nature of business. This work examines the impact of environmental reputation management on the financial performance of environ mentally sensitive companies in Nigeria. This work includes an extensive review of relevant literature, hinging this research on stakeholder theory. Data were gathered from corporate annual reports and sustainability reports sourced on-line. The ana lytical research design was utilised in undertaking the study. A sample of 46 companies was selected from public limited liability companies listed on the Nigerian stock exchange and operating in environmentally sensitive sectors. The corporate reports were analysed from 2008 to 2017 financial years. Linear Regression analysis was employed to test the hypothesis. Findings revealed a significant positive relationship between corporate environmental reporting quality and financial performance; reputation risk management and financial per formance of environmentally sensitive companies in Nigeria. The level of environ mental reporting quality by environmentally sensitive companies in Nigeria causes 13.1% change in the financial performance of the reporting company. Corporate reputation risk management of environmentally sensitive companies in Nigeria causes 11.4% change in the company’s financial performance. It is hereby, recom mended that environmentally sensitive companies should ensure high-quality environmental reputation management to achieve their profit maximisation aim. This high-level environmental management contributes to the achievement of the fifteenth sustainable development goal (life on land), set to attain sustainable management of forests, freshwater and ecosystem.Item FINANCIAL PERFORMANCE OF WOMEN-LED STARTUPS IN LAGOS STATE, NIGERIA(Covenant University Ota, 2025-07) OSAROLUBE, Miracle Obarianasemi; Covenant University ThesisThis study investigated the financial performance of women-led start-ups in Lagos State, Nigeria and identifies the challenges and the opportunities that women-led start-ups cope in the entrepreneurship environment. The quantitative research design was used to collect the data of 160 female-owned firms to determine the important financial measures (revenue growth, profitability, business growth, and return on investment) to assess the success of these businesses. It was found that though these start-ups show significant resilience and perceived capacity to grow, their reality of growth and their financial performance is limited by the lack of and easy accessibility to formal funds, inefficiency in operations and the socio-cultural impediments. The asymmetries of power towards informal institutions such as Ajo and Esusu illustrate the problematic nature of women access to institutional finance. Nevertheless, digital instruments, previous experience in the field of entrepreneurship, and capacity-building programs were discovered to moderate the performance just in moderated ways. To address the gaps, the study proposed specific policy interventions, better financial education and responsive financial products to women. This study made a contribution to literature, in that it presents context-sensitive information on the nature of structural and institutional actors involved in determining financial performance of women entrepreneurs in Nigeria, which has implication on realisation of inclusive economic growth and SDG 5.