ESG SUSTAINABILITY DISCLOSURES AND MARKET-BASED VALUATION IN AN EMERGING ECONOMY: EVIDENCE FROM LISTED NIGERIAN OIL AND GAS FIRMS IN NIGERIA
This study examines the effect of Environmental, Social and Governance (ESG) sustainability disclosure on share price of listed oil and gas companies in Nigeria over ten-year period covering 2016 to 2025. The research employed three dimensions of sustainability disclosures, Environmental, Social and Governance (ESG) wh...