Journal of African Development

The study looked at how corporate financial performance was affected by Environment, Social, and Governance (ESG) reporting. The study was conducted using an ex post facto research approach, and secondary data came from reputable sources, including economic data from CBN and statistics bulletins. Multiple linear regression analysis was used to assess the data, and the results indicated that business performance and ROA had a negative influence on ESG whereas GDP, EPS, and profit had a significant positive impact. In order to improve economic growth, the research advised policymakers and other economic stakeholders to pay close attention to macroeconomic indicators including profit, ROA, and EPS