Lucy L. Teves, PhD, RN (Orcid No. 0000-0003-0939-2824)

Joyce B. Bailo (Orcid No. 0009-0004-5068-7311)

Mark John E. Omandam (Orcid No. 0009-0005-5588-1452)

Abstract

The study explored the lived experiences of COVID-19 survivors in Surigao City. This qualitative study used Colaizzi’s (1978) descriptive phenomenology. The researchers have had their informant sourcing completed using the purposive and snowball sampling methods to find the twelve (12) people needed for this study. The researchers have utilized a researcher-made semi-structured interview in data generation. Eight core emergent themes developed from the seventeen cluster themes that emerged during data analysis using Colaizzi’s (1978) method to describe the lived experiences of COVID-19 survivors. The data analysis findings allowed for an in-depth description of the phenomenon’s lived experience. Even though treatments and a cure for COVID-19 are already available, the trauma it left behind remains, necessitating appropriate mental health intervention. However, comprehending survivors’ difficulties and psychological disturbances may aid mental health professionals in taking steps to mitigate their traumatic experiences. Consequently, the survivors may have varied experiences with COVID-19, yet they remain grateful, compassionate, and resilient despite their adversities.

Keywords: COVID-19 Survivors, Lived Experiences, Psychological & Physiological Disturbances, Vigilance, Spirituality, Resiliency

Introduction

Coronavirus Disease 2019 (COVID-19) has become a global issue due to its higher mortality rate and pandemic health crisis. According to Munawar and Choudhry (2021), healthcare systems and people must prepare medically and psychologically while the outbreak is still happening. However, a pandemic health crisis was inept in the Philippines, and no one prepared for the outbreak. A lot of medical frontliners died to save lives despiteuncertainty. According to World Health Organization (WHO) global figures, the COVID-19 death rate was 7% (Moradi et al., 2020).

Surigao City is in Mindanao, particularly in the Caraga region, and according to the Surigao City Planning Office (2022), the city’s total population is 171, 107 based on a 2020’s survey. In addition, Surigao City is one of the places where the disease entered and continuously spread. Surigao City reported in 2020 that the disease had begun to spread and afflicted several people. Based on the statistical data given, out of 371 (0.22%) cases in the year 2020, 36 people died. Therefore, 335 have recovered from the disease. In 2021, the total confirmed cases increased by up to 5.8%; the total recovered cases were 2,323, and the number of deaths was about 169 out of the 2,513 (1.5%) confirmed cases. In 2022, from January to February, the number of deaths based on the cumulative data was 179 out of 2,711 (1.6%) cases, and 2,509 have recovered. The data shows that the cases have increased by 7.9% regardless of whether the patient had experienced symptomatic, was asymptomatic, or had gone through an intensive care unit (ICU) (City Health Office, 2022).

Due to the anxiety and spirituality underlying the pandemic, the novel coronavirus disease (COVID-19) impacts many facets of people’s lives. However, mainly on mental health (Rathakrishnan et al., 2022), the situation prompted the researchers to conduct this study to explore the lived experiences of COVID-19 survivors and how they were affected psychosocially.

Philosophical Underpinnings

This study was a phenomenological approach. Phenomenology study explores lived experiences to learn more about how individuals interpret those experiences (Ho & Limpaecher, 2022). Following data collection and analysis using phenomenological psychological reduction, descriptive phenomenological techniques make an effort to characterize the experiences lived through (Meyer, 2019). Husserl’s phenomenological approach, on the other hand, is the study of human beings at a deeper level through observing phenomena. It is a philosophy and a method of inquiry used to understand the lived reality of human beings at a conscious level (morrow, 2018). Similarly, Colaizzi’s (1978) descriptive phenomenology is a way of thoroughly understanding people’s lived experiences rather than conceiving or developing theories as it reveals the experience of the phenomenon studied. 

Moreover, the researchers have also incorporated epistemology as a stance because the philosophy of knowing, epistemology, concerns how and from what sources information have gained. Regarding research, the researcher’s philosophical viewpoint on the world and knowledge significantly impacts how he or she interprets evidence. Hence, his or her philosophical position should be stated clearly from the beginning (Brown, 2022). In modern epistemology, phenomenology aids in defining the phenomena based on knowledge assertions, whereas phenomenology claims to gain first-person knowledge of the nature of consciousness through intuition (Smith, 2013). Equally important, an epistemological perspective provides a basis for predicting, describing, enabling, and deconstructing population-specific worldviews, expanding the body of knowledge that leads to a better understanding of qualitative research’s aim (Merriam, 2009, as cited by Hautly, 2020), as well as how you acquire and evaluate facts is heavily influenced by your understanding of knowledge and truth (Brown, 2022). Epistemology reflects researchers’ worldviews and guides how they conduct research (Cal & Tehmarn, n.d.). This premise is consistent with Husserl’s and Colaizzi’s phenomenology: gaining a conscious understanding of an individual’s lived experiences. For Colaizzi, using his method, people’s experiences can be consistently understood as it helps uncover authentic meanings (Wirihana et al., 2018). Moreover, the researchers chose Colaizzi’s phenomenology as it allows them to delve further into the lived experiences of COVID-19 survivors and explore their perspectives on the possible scenarios they have experienced. 

Colaizzi’s (1978) seven-stage process also ensures a thorough examination, with each phase remaining true to the facts. The outcome is a succinct yet comprehensive explanation of the phenomenon under investigation, validated by the people who generated it. The method relies upon comprehensive first-person accounts of experience gathered through face-to-face interviews, written narratives, blogs, research diaries, and internet interviews (Morrow et al., 2015). Furthermore, Colaizzi’s phenomenological approach of seven steps refers to transcribing all the subject’s description; extracting significant statements; creating formulated meanings; building themes; developing a detailed description; identifying the fundamental structure of the phenomenon; and returning to participants for validation. 

Methods and Materials

This study used a qualitative approach employing Colaizzi’s (1978) descriptive phenomenology to investigate and understand survivors’ life experiences, challenges, and well-being because of the Coronavirus Disease 2019. This method would also uncover the authentic experience of the phenomenon under research (Colaizzi, 1978). Through the colaizzi’s approach, the informants have shared their personal takes, perspectives, and situations, allowing the researchers to explore and assess these experiences extensively. 

The researchers completed their informant sourcing using the purposive and snowball sampling methods to find the twelve (12) people needed for this study. The age range of all the informants in this study was 28 to 65. The researchers interviewed one (1) businessman, 65, and one (1) businesswoman, 55. One (1) government employee, one (1) MEPEO section manager, and eight (8) policemen and policewomen ranging in age from 28 to 35. Thus, the researchers interviewed five (5) men and seven (7) women in this study. Furthermore, purposive sampling is a technique in which the researchers select informants who must meet the criteria needed in the study. This approach was appropriate for phenomenological studies because the informants must have experienced a particular phenomenon. On the other hand, the snowball sampling approach has helped the researchers find the informants through referrals. Hence, the study chose the informants based on the following inclusion criteria:

1. Those that have been diagnosed with COVID-19; 

2. Had been admitted at the hospital or admitted at COVID-19 facilities; and

3. Have fully recovered.

The researchers used a researcher-made semi-structured interview in data generation. The questions formulated aimed to understand the whole experience of the individuals within the current phenomenon. Probing questions served as manual questions to clarify and ensure the widespread points within the informants’ responses. Furthermore, the interviews began with small talk to build a rapport with each informant.

Results and Discussion

            The data gathered was analyzed using the Colaizzi’s phenomenological approach: transcribing all the subject’s description, extracting significant statements, creating formulated meanings, building themes, developing an exhaustive description, identifying the fundamental structure of the phenomenon, and returning to participants for validation. Results are shown in the following tables:

Table 1 shows The Psychological and Physiological Disturbances: Survivors’ psychological, emotional, and physical challenges have led to anxiety, fear, sadness, trauma, exhaustion, discomfort, and struggle. This theme was formulated out of the significant statements being extracted. The cluster themes formed are anxiety, fear, sadness, and trauma.

Reference Number	Formulated Meanings	Cluster Themes	Themes
A10	Avoiding social gatherings to prevent oneself from getting re-infected by the disease.	Anxiety	The Psychological and Physiological Disturbances: Survivors’ psychological, emotional, and physical challenges have led to anxiety, fear, sadness, trauma, exhaustion, discomfort, and struggle
B14	Persistent to be admitted to isolate oneself and prevent the disease from spreading inside the house and infecting loved ones.
C25	Anxious as to when one would recover.
D30	Anxious of being alone and having no one to talk to about what one’s going through.
D37	Having lots of thoughts because of the situation one was in.
F42	COVID has negatively affected the extraverts, as they get anxious in their surroundings.
F46	Initiated to distance oneself, thinking that people might feel disgusted.
G54	Tend to get more anxious about her hygiene.
I57	Having feelings of stress, hopelessness, and sadness when the swab test result was received.
I58	Having anxiety because, as seen on television, many people died due to COVID.
L71	Doesn’t like to talk about COVID-19 because it was so traumatizing that his brother died because of it.
L78	Disinfecting oneself with alcohol and wearing another set of clothes outside the house to avoid any trace of the virus.
A12	Not attending the mass out of fear of getting infected again.	Fear
A13	Afraid of losing one’s life because of COVID.
C24	Afraid of having physical contact with a stranger.
D29	Keeping all of your pain to yourself and not telling your family about your situation.
D31	Afraid that his family would feel frightened given the same experience he had with his brother.
D36	Afraid that someone would make a hurtful or humiliating remark after the recovery.
F44	Afraid that others would make a negative remark.
F47	Feeling ashamed and one’s self-esteem were affected due to how she perceived things, such as the rules that should be followed and what someone would think of her.
I60	Their car wash business was affected because no one wanted to have their car cleaned, afraid that they may get infected with the disease.
K67	Afraid to infect her children.
L77	Avoiding social interaction, even with friends, to avoid re-infection.
B18	Feeling sad that a COVID patient would be buried without the presence of relatives.	Sadness
C27	They were desperate to see their families because they were lonely.
J63	They were lonely because they were not allowed to go outside to prevent the virus from spreading.
K66	Felt sad when she found out that she tested positive for COVID.
L70	Had a traumatic experience with COVID-19 because his brother tested positive for the same diagnosis.	Trauma
C20	Having the feeling of discomfort and exhaustion because of the COVID symptoms.	Exhaustion
C22	Discomfort because of the sore throat.
D28	Having COVID symptoms was stressful.	Discomfort
D32	Doesn’t want to make his family worry hence, handling the symptoms for ten days without letting his family know about it.	Struggle
G51	Having a peculiar situation in which one cannot do the things she normally does.
G52	One’s outgoing personality suffers as a result of isolation.
K65	Had unidentified feelings and missed her loved ones.
K68	COVID-19 symptoms were difficult to handle.
L73	Having mental, emotional, and spiritual difficulties.

Table 2 shows the Vigilance of being the Carrier: The fear of disease transmission which has led to cautiousness, social responsibility, guilt, and sympathy.

A1	Protecting oneself against the disease through isolation.		Vigilance of being the Carrier: The fear of disease transmission which have led to cautiousness, social responsibility, guilt, and sympathy.
A6	Become more cautious.
A9	Not staying in the crowd to maintain social distancing.
B14	Insist on being admitted to isolation to prevent the disease from spreading inside the house and infecting loved ones.
B19	Become more cautious about one’s health.
B15	Showing concern and care for loved ones, thereby distancing oneself to prevent the virus from spreading.	Cautiousness
F43	Learning to adjust and distance oneself from others.
G55	Disinfecting oneself and changing of clothes before entering the house.
A3	Not afraid of losing income hence, closed the stores for the safety of everyone including their workers.
A4	Responsible enough to submit oneself and ask for medical professional help.	Social Responsibility
A5	Providing support to workers who were diagnosed with COVID-19.
E40	Submitting oneself to professional help can prevent the virus from spreading.
L72	Feeling guilty and blaming herself for his brother’s death.
L74	Questioning God about his brother’s death when it should have been her since she supposes that she was the carrier of the virus that infected her brother.	Guilt
B17	Showing care and sympathy with other patients who were unable to obtain their vital signs.
D33	Having sympathy for another patient who was unable to be isolated in a better facility.	Sympathy
G53	Showing more concern about others.

Table 3 illustrates Spirituality: The outcome of one’s isolation became a sense of connection where strengthening of faith results in a realization, trust, opportunity, and appreciation.

A11	Realizing that life is too short and putting one’s faith in God through praying.	Realization	Spirituality: The outcome of one’s isolation became a sense of connection where strengthening of faith results in a realization, trust, opportunity, and
D38	Realizing that life is too short and prevention is better than cure.
D39	Asking for God’s help and enlightenment.
F50	Realizing how beautiful life is and how it strengthens one’s relationship with God.
K69	Recognizing the importance of prayer and how it can help you by alleviating your dilemmas.
L75	She was able to recover because of her faith in God.	Faith
L76	Has a firm belief in God and believes that everything, including his brother’s death, has a purpose.
L80	Faith in God has become stronger.
B16	Knowing how to obtain one’s vital signs was beneficial.
I59	COVID has helped her relax.	Opportunity
I61	Considering how beneficial her isolation was, as it helped her relax and set things aside for the meantime.
F48	Appreciating the lessons COVID has taught.	Appreciation
F49	COVID provided time to reflect and appreciate life.
H56	COVID-19 taught to appreciate life.
L79	Appreciating how beautiful life is.

Table 4. Resiliency amidst COVID-19 Circumstance: The ability to adapt, accept and recover from the challenges, as well as the suffering and unpleasantness endured by the survivors, helps them gain resilience to face the trials.

L81	Her experience made her become stronger.	Resilience	Resiliency amidst COVID-19 Circumstance:The ability to adapt, accept and recover from the challenges
J64	The quarantine had an impact on his job and parental responsibilities.	Trial

Conclusion

            The lived experiences of COVID-19 survivors varied from one patient to another, resulting in four (4) emerging themes such as psychological and physiological disturbances, vigilance of being the carrier, spirituality, and resiliency amidst COVID-19 circumstance. Even if treatments and vaccines for COVID-19 are now available, the trauma it left behind is still present.

Moreover, the survivors have not heard nor received negative remarks about them being COVID patients isolated in a facility, but their families did. The survivors chose not to react and understand the people who discriminated against their family. Some of the survivors also mentioned that they did not feel any discrimination from people but received COVID jokes from their friends after recovering from the disease and returning to work. Even so, they still considered it as a friendly joke only. Furthermore, some survivors became grateful because they were asymptomatic, while those who were symptomatic, survived and their faith in God became stronger. Consequently, the survivors may have varied experiences with COVID-19, yet they remain grateful, compassionate, and resilient despite their adversities.

Implication

The following are the implications in light of the findings and conclusions:

COVID-19 Survivors. The findings of this study would make it possible for them to be heard and understood. May this study serve as how they can be helped and attain acceptance from society. The idea would make it easier for survivors to live without fear of discrimination or prejudice.

Citizens. The results of this research would enlighten the public regarding the experiences of COVID-19 survivors and what they have endured while coping with the disease. The findings would also help them realize that insensitive COVID remarks are never acceptable, regardless of the addressee. Therefore, sensitivity, understanding, and empathy are required to reduce such acts.

Practitioners in the Medical and Mental Health Fields. This study’s findings serve as a primary source for determining the effects of COVID-19 on infected individuals. They would aid in the development of a mental health intervention plan.

Government. The findings of this study could provide them with the knowledge and information they may seek about mental health and help them understand the experiences of COVID-19 survivors and develop initiatives to prevent discrimination.

Psychology Students. The findings of this study would assist them in determining the effectiveness of mental health concerning the COVID-19 survivors’ experiences and eradicating the stigma. 

Future Researchers. This study’s findings can serve as a foundation for future research. The results would also serve as a background or summary for topics related to COVID-19 and raise awareness of the struggles COVID-19 survivors confront.

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^1*Faisal Wahaq D. Alotaibi, ²Faris Saeed Almalki, ³Faisal Raffaa H. Aljuaid,

⁴Yasir Mutlaq M. Al-zaidi,⁵Fahad Saud Alharthi, ⁶Hani Hilal S. Almalki,⁷Naif Mohmmed A. Alharthi,⁸Ghaidaa Khalid Khurmi,⁹Uthman Abdullah Mohammed Albeshi,¹⁰ Sultan Dhaifallah Awadh Alharbi,¹¹Khadra Abdullah Alawali,¹²Barakat Hussain Asiri, ¹³Mobarak Fadel Aldosary

Abstract

 Background: psychiatric nurses care for hospital patients with
behavioral health conditions.. 

Objectives:  The current study aimed to assess attitude towards Psychiatric,

 Patients with Aggressive Behaviors at Saudia arabia Psychiatric Hospitals.

 Materials and methods:    

Descriptive cross sectional hospital based design was used to conduct this study at a Psychiatric Hospital in Saudia arabia. The target population consisted of 60 nurses employed at the Saudia arabia Psychiatric Hospital. Structured questionnaires were distributed to the participants for data collection.  Data analysis was done using a Statistical Package for Social Science, version 24, and nominal as well as ordinal data was analyzed using descriptive analysis.  

Results: The study found that nurses had strong perception in environment perspective and managing aggressive respectively behavior of person with mental illness (PMI). Nurses trained in psychiatry have attitude regarding management of violent behavior. Hence it is recommended that nurses should inculcate behavioral change communication among psychiatric patients.

Conclusion:   The results of the study have indicated that nurses have acceptable attitude of psychiatric patient aggression and its management. Nurses should be given proper training to enhance their competencies in aggression management.

  Keywords: Attitude, Psychiatric, Saudia arabia psychotic hospital

1. Introduction:

Mental illness is becoming more common than many other illnesses such as heart disease cancer and diabetes. Patient aggression or violence against psychiatric nurses is a global problem.  (Ministry of Health, 2008) These nurses therefore face the following major challenges of provide nursing care to aggressive psychotic patients.

Nurses serve as the frontline care providers in a nation’s health care system.

   Nurse is necessary acquire the knowledge and skills necessary to manage aggressive patients with mental disorders without getting hurt in the process. To do this, we need to educate psychiatric nurses. They are also trained to understand mental illness and how it affects their behavior. (Ministry of Health, 2008) 

Mental illness has a significant impact on individual and collective health. Disability more serious than physical illness. Physical ailments include, among others risk of injury, cardiovascular disease, and HIV (human immunodeficiency virus) major contributors to disease burden (Corrigall et al., 2007). However, according to World Health Organization (2004), 5 of the 10 leading causes of disability in the world, it’s a mental illness. These include major depression, schizophrenia, Bipolar disorder, panic disorder, alcohol use disorder. This highlights the burden incurred due to mental illness in psychiatric services.

Attacks on mentally ill patients are seen as a major challenge nationally and internationally. Chen et al., (2005), reported those nurses’ experiences of aggression or patient violence is an internationally anticipated occupational hazard.  From a survey of mental health and learning disabilities in patient wards, nurses were consistently higher, with up to 86% of nurses being affected by violence and aggression patient behavior. Duxbury and Wright (2011) and American Psychiatric Nurses   Association (2007) adds that patient aggression in healthcare settings raises safety concerns for both patients and staff. Workplace violence in healthcare is seen as it is an epidemic by different authors because it has been reported in almost every country in the world (Kennedy et al.,   2009).  In a study conducted by Inoue et al. (2006) tudy at two hospitals in Japan to assess the psychological impact of verbal abuse or violence by patients on nurses working in psychiatric departments and to identify factors related to their impact. Findings from this study revealed that exposure to aggressive behaviour could lead to long term psychological effects, such as burnout and psychological distress of nurses, which would ultimately affect the quality of care provided to patients (Inoue et al., 2006). Also Papadopoulos et al., (2012) assert that violence and aggression cause a negative effect on staff performance including a high rate of absenteeism, high stress levels and low staff morale. In a South African study conducted by Kennedy and Julie (2013) on nurses‟ experience and understanding of workplace violence in trauma and emergency departments, the authors allude to nurses experiencing physical threats, verbal abuse, psychological and imminent violence on a regular basis. These authors also assert that nurses tended to normalize abusive behavior as it was perceived „to come with territory. The present study aimed to assess attitude towards Psychiatric Patients with an Aggressive Behaviors at Saudia arabia Psychiatric Hospital.

MATERIALS AND METHODS:

The study design was a quantitative descriptive cross sectional hospital study. 

STUDY AREA

This study was conducted in Altif Erada Complex and Mental health as psychotic hospital.

 The population chosen for this study includes registered nurses as well as nursing unit managers working in Altif psychiatric hospital. 

1. SELECTION CRITERIA

1.2.4.1. Inclusion criteria:

The inclusion criteria for those eligible for the study was include male and female registered nurses and nursing unit managers who have worked in Altif psychiatric hospital.  

1.2.4.2. Exclusion criteria:

Those who were not agree to participate in the study and those who are not found at the time of data collection.

1. SAMPLE SIZE AND   SAMPLING TECHNIQUES

The sample size was taken conviencely as 60 nursing in Altif psychiatric hospital.

 1.2.5.6. DATA COLLECTION

 Data collection is the precise, systematic gathering of information relevant to the
research purpose or the specific objectives (Burns et al., 2013). According to Polit and Beck (2008), a data collection plan for quantitative studies should yield accurate, valid and meaningful data that are maximally effective in answering research questions. The researcher used a self-designed, structured questionnaire, consisting of 30 closed ended questions, to collect data. Brink et al. (2012) define questionnaires as a self-report instrument where the participants respond to given questions. The questionnaire was developed by the researcher.

1.2.5.8. Data analysis:

Descriptive statistics are used to describe and synthesize data. This helps to set the stage for the understanding of quantitative research evidence (Polit and  Beck, 2012). The data was arranged into frequency distribution that is described by Polit and  Beck (2012) as a systematic arrangement of values from the lowest to the highest value, together with the number of times each value was obtained. 

1. Study findings:

  Fig.1: Distribution of nurses according to gender (n=60)

  Fig.2: Distribution of nurses according to age group (n=60)

      Fig.3: Distribution of nurses according to years of experience (n=60)

      Fig.4: Distribution of nurses by education level (n=60)

      Fig.5: Distribution of nurses by type of aggression (n=60)

    Table 1: Overall attitude of nurses towards psychiatric patients with an aggressive behavior in terms of Situational Perspective at Altif Psychiatric Hospital.

Situational Perspective	Strongly agree		Agree		Neutral		Disagree		Strongly disagree
	No.	%	No.	%	No.	%	No.	%	No.	%
Patients commonly become aggressive because staff do not listen to them	32	53.3	14	23.3	4	6.7	6	10.0	4	6.7
Poor communication between staff and patients leads to patient aggression	24	40.0	23	38.3	4	6.7	7	11.7	2	3.3
Improved one to one relationships between staff and patients can reduce the incidence of patient aggression and violence.	27	45.0	21	35.0	2	3.3	7	11.7	3	5.0
Patients are aggressive because of the environment they are in.	28	46.7	12	20.0	8	13.3	1	1.7	11	18.3
It is largely situations that contribute towards the expression of aggression by patients.	23	38.3	23	38.3	4	6.7	3	5.0	7	11.7
Overall  Situational Perspective	134	44.7	93	31.0	22	7.3	24	8.0	27	9.0

                      Mean score = Mean± SE=10.3 ± (.4)

    Table 2: Overall attitude of nurses towards psychiatric patients with an aggressive behavior in terms of environmental factors of regression at Altif Psychiatric Hospital.

Environmental perspective	Strongly agree		Agree		Neutral		Disagree		Strongly disagree
	No.	%	No.	%	No.	%	No.	%	No.	%
Patients are aggressive because of the environment they are in.	23	38.3	13	21.7	8	13.3	9	15.0	7	11.7
If the physical environment were different, patient	22	36.7	22	36.7	6	10.0	1	1.7	9	15.0
It is difficult to prevent patients from becoming aggressive or violent.	22	36.7	17	28.3	8	13.3	3	5.0	10	16.7
Overall environmental factors	67	37.2	52	28.9	22	12.2	13	7.2	26	14.4

                      Mean score = Mean± SE=12.4 ± (.4)

 Table 3: Overall attitude of nurses towards psychiatric patients with an aggressive behavior in terms of Management Perspectives of regression at Altif Psychiatric Hospital.

Management Perspectives	Strongly agree		Agree		Neutral		Disagree		Strongly disagree
	No.	%	No.	%	No.	%	No.	%	No.	%
Medication is a valuable approach for treating aggressive and violent behavior.	20	33.3	14	23.3	9	15.0	6	10.0	11	18.3
The use of negotiation could be used more effectively when managing aggression and violence.	27	45.0	17	28.3	5	8.3	9	15.0	2	3.3
Expressions of aggression do not always require staff intervention.	19	31.7	19	31.7	7	11.7	3	5.0	12	20.0
Alternatives to the use of containment and sedation to manage patient violence could be used more frequently.	21	35.0	18	30.0	6	10.0	11	18.3	4	6.7
Prescribed medication should be used more frequently to help patients who are aggressive and violent.	25	41.7	15	25.0	4	6.7	8	13.3	8	13.3
Overall  management perspectives	112	27.7	83	27.7	31	10.3	37	12.3	37	12.3

                      Mean score = Mean± SE=11.7 ± (.4)

Table 4: Overall attitude score of aggression

Domain	Mean	SE	Sig.
Situational Domain	10.3 (29.7%)	.4	.000
Environmental Domain	12.7 ( 36.6%)	.4	.000
Management Domain	11.7 ( 33.7%)	.4	.000
Total score	34.7	1.2	.000

1.4. DISCUSSION:

  This descriptive cross-sectional hospital based study was conducted among 60 nurse’s attitude in Altif Psychiatric Hospital.  The present study aimed to assess   attitude towards Psychiatric Patients with an Aggressive Behaviors at Altif Psychiatric Hospital.

  The nurses need to have appropriate skills to manage aggressive behavior of person with mental illness (PMI). Aggression and violence against nurses during working period is an important component in clinical nursing practice. When we compare nurses with other health care personnel they are the high risk group. Perception of nurses has a lot of impact in strategies they use for managing aggressive behavior of psychiatric patients. Hence need was felt for improving knowledge and skill of nurses for managing aggressive behavior. Before that it is important to know perception of nurses (Banerjee et al., 2021).

This study showed that the majority of participants were experienced   physical aggression 95%, 91.7% experienced verbal aggression while 51.7% experienced sexual aggression.

 Evidence suggests that nurses experience both physical and verbal forms of aggression but verbal aggression has been found to be the most common form of aggression experienced (Farrell et aI., 2006; McKenna et aI., 2003). Foster et al. (2007) found that for 145 cases of aggression reported by nurses, 84.1 % were verbal abuse and only 16.6% involved a nurse being pushed or being struck by a hand. Only one incident of violence was reported involving a patient pouring hot water on a nurse. In his study on the extent of aggression exposure and the effects of such exposure on the psychological health of nurses in Sydney Australia, Lam (2002) found that 40% of their sample (314 nurses) had psychological distress and 10% showed signs of mild to severe depression. In their study on the psychological impact of verbal abuse and violence by patients on nurses working in psychiatric wards in Japan, Inoue, Tsukano, Muraoka, Kaneko and Okamura’s (2006) showed that following exposure to verbal abuse, nurses suffered psychological distress. Richter and Berger (2006) assessed the course of post-traumatic stress disorder among members of the mental health hospital following patient assault over a period of six months in Germany. Of the 46 assaulted staff members who agreed to participate in their study 70% were nurses and others included others members of the health team i.e. physicians, social workers and housekeeping staff. About 10% of the participants suffered from post-traumatic stress disorder.

The present study showed that nurse had 29.3% perception of situational domain with mean of 10.3, 36.6% of environmental domain with mean of 12.7 and 33.7% of management domain with mean of 11.7%. he finding is lower than obtained by a study conducted by Marina Lepiesova et al on analysis of the MAVAS instrument to study also 83% nurses had stronger perception in environmental domain but 50% nurses had stronger perception in Situational domain. In case of total score 50% nurses had strong perception and 50% had lower perception in managing aggressive behavior (Lepiesonva and Tomagova, 2014 ).

Interviews with patients in Wijk’s (2006) study revealed that living in a dirty environment was frustrating while rigid limit setting and lack of privacy contributed significantly to the cause of inpatient aggression. Other patients attributed their outburst of aggression to poor living conditions such as boredom, inadequate bedding, inadequate food and the lack of appreciation by nursing staff for their cultural differences. Some patients also reported that the ward atmosphere was generally a contributor to their outburst of aggression. Patients presenting with different mental health problems were incarcerated together which in turn caused tension and frustration among patients, leading to aggressive outbursts. An assessment of both the staff and patients views on the causes and management of inpatients aggression and violence was carried out in England (Duxbury ND Whittington, 2005). A total of 82 patients and 80 nurses participated in the study. Both the nurses and the patients’ perceptions were captured using Management of Aggression and Violence Attitude Scale (MAVAS) questionnaire. Five nurses and five patients were further interviewed in order to explore in-depth the meaning of the issues raised in the questionnaire. The results revealed that both nurses and patients agreed with factors within the environment as the precursor to some of the inpatient aggression. Patients highlighted issues such as being locked up and treated like prisoners as problematic whereas nurses attributed aggressive outbursts to the ward design. In their study on the perceptions of staff and patients on aggression in mental health care units in Australia, Ilkiw-Lavalle and Grenyer (2003) found similar trends and results. Limit setting such as being refused leave to go home by the staff, was seen by patients as the reason for their aggression while nurses saw medication or treatment the clients receives as the cause of aggression.

Management of inpatient aggression includes preventative measures such as risk assessment, close observation patient teaching, interpersonal management of communication, listening skills, and the use of traditional methods objectively with both the client and nurse’s wellbeing and safety a priority (Duxbury et aI., 2008; Needham et al. 2004). Some researchers are of the view that nurses show a preference for the use of traditional methods over other methods and that choice of management is also dependent on who is affected and the severity of the problem (Foster et aI., 2007).

Conclusion:

   The Nurses had strong perception in environment perspective and managing aggressive respectively behavior of person with mental illness (PMI). Nurses trained in psychiatry have attitude regarding management of violent behavior. Hence it is recommended that nurses should inculcate behavioral change communication among psychiatric patients.

REFERENCES

Banerjee, N., Ghai, S. and Sharma, R., 2021. Perception of nurses towards aggressive behaviour among person with mental illness in psychiatry unit of a tertiary care hospital. Nursing & Midwifery Research Journal, 17(3), pp.101-107.

Brink, H., van der Walt, C., & van Rensburg, G. (2012). Fundamentals of research
methodology for healthcare professionals. 3rd ed. Cape Town: Juta & Co Ltd.

Chen, S., Hwu, H., & Williams, A. (2005). Psychiatric nurses‟ anxiety and cognition in managing psychiatric patients‟ aggression. Archives of Psychiatric Nursing, 19, 3,141-149.

Corrigal, J., Pienaar, D., Matzopoulos, R., Bourne, D., Bradshaw, D., Draper, B., Chopra, M., & Sanders, D. (2007). Western Cape Burden of Disease Reduction project (vol. 2 of 7). Western Cape Government Publishing Service.

Duxbury, 1., & Whittington, R. (2005). Cause and management of aggression and violence: Staff and patient’s perspectives. Journal of Advanced Nursing, 50, 469-478.

Duxbury, J. (2002). An evaluation of staff and patient views of and strategies employed to manage inpatient aggression and violence on one mental health unit: a pluralistic design. Journal of Psychiatric and Mental Health Nursing, 9, 325-337.

Foster, c., Bowers, L., & Nijman, H. (2007). Aggressive behavior on the acute psychiatric wards: Prevalence, severity and management. Journal of advanced Nursing, 58, 140- 149.

Ilkiw-Lavalle, O. (2006). Enhancing mental health staff confidence and skills in response to aggression and violence: A longitudinal study of aggression minimisation programme. PhD Thesis. University of Wollongong, Department of Psychology.

Inoue, M., Tsukano, K, Muraoka, M, Kaneko, F & Okamura, H. (2006). Psychological impact of verbal abuse and violence by patients on nurses working in psychiatric department. Psychiatry and Clinical Neuroscience, 60, 29-36.

Kennedy, M., & Julie, H. (2013) Nurses‟ experiences and understanding of workplace
violence in a trauma and emergency department in South Africa. Health SA Gesondheid, 18 (1) , 1-9.

Kennedy, M., & Julie, H. (2013) Nurses‟ experiences and understanding of workplace violence in a trauma and emergency department in South Africa. Health SA Gesondheid, 18 (1) , 1-9.

Lepiesova M, Tomagova M. Analysis of the MAVAS instrument to assess the management of patient Banerjee, N., Ghai, S. and Sharma, R., 2021. Perception of nurses towards aggressive behavior among person with mental illness in psychiatry unit of a tertiary care hospital. Nursing & Midwifery Research Journal, 17(3), pp.101-107. t Cent Eur J Nurs Midw 2014;5(3):127- 35.

Ministry of Health (2008). Nursing Strategy for South Africa. Retrieve on April 23, 2015 from http://www.sanc.co.za/pdf/nursing-strategy/pdf.

Papadopoulos, C., Ross, J., Stewart, D., Dack, C., James, K., & Bowers, L. (2012). The antecedents of violence and aggression within psychiatric inpatient settings. Acta Psychiatrica Scandinavica, 125, 425-439.

Polit, D.F., & Beck, C.T. (2008). Nursing research: Generating and assessing evidence for nursing practice. 8th ed. Philadelphia: Lippicott William & Wilkins.

Wijk, E. (2006). An investigation into patients’ perceptions of contributing factors towards their aggressive and violent behavior after admission to a mental facility. A minithesis submitted in partial fulfilment of the requirements for the degree of Magister Curationis. Department of Nursing Science. University of the Western Cape.

James U. Akpan^1*, Oluyinka I. Oluwagbade² and Victor I. Owonifari³

^{1, 2, 3} Department of Accounting, College of Social and Management Sciences, Afe Babalola University, Ado-Ekiti, Ekiti State, Nigeria.

Abstract

As a developing economy facing unique social and environmental challenges, Nigeria’s organizations need to adopt sustainable business practices and effectively engage stakeholders. However, the level of adoption and understanding of IR and sustainability accounting practices in Nigeria remains limited. This study aims to address this gap by investigating the potential benefits, challenges, and strategies for implementing IR and sustainability accounting in Nigeria. The study begins by providing a comprehensive background on IR and sustainability accounting, highlighting their significance and the motivation behind their adoption in Nigeria. It identifies the challenges faced by organizations in implementing these practices, such as limited awareness, technical skills gaps, and perceived lack of financial benefits. Drawing on existing literature, the study examines the theoretical foundations of stakeholder engagement, performance measurement, and governance in the context of sustainability accounting. The study reviews various reporting frameworks and standards, including the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB), to provide an overview of the reporting landscape. It discusses the benefits of integrated reporting for organizations, such as improved stakeholder relationships, enhanced financial and non-financial performance, and long-term value creation. Additionally, it explores the measurement and reporting of environmental performance, the assessment and communication of social impact, and the governance and ethical considerations in sustainability accounting. Using a comparative analysis approach, the study presents case studies of successful stakeholder engagement initiatives in developed countries, developing countries, and Nigeria. These case studies highlight best practices and lessons learned from organizations that have effectively implemented integrated reporting and sustainability accounting, emphasizing the importance of stakeholder engagement, measurement, and communication of performance. The study further examines the impact of integrated reporting on financial performance, emphasizing the relationship between IR adoption and financial outcomes. It explores the use of non-financial performance indicators and their impact on organizational success, considering indicators such as environmental, social, and governance factors. Additionally, the study explores the concept of long-term value creation through integrated reporting and sustainability accounting, identifying key factors and strategies for achieving sustainable business practices. Acknowledging the challenges and limitations in implementing integrated reporting, the study identifies barriers specific to the Nigerian context, including regulatory gaps, resource constraints, and cultural factors. It offers recommendations and strategies for overcoming these challenges, promoting adoption, and driving sustainable business practices in Nigeria.

Keywords: Integrated reporting, Sustainability accounting, Stakeholder engagement, Performance measurement, Nigeria.

1.1       INTRODUCTION

Integrated Reporting has emerged as a response to the limitations of traditional financial reporting, which often fails to capture the full range of an organization’s value creation and sustainability performance. Recognizing the need for a more comprehensive approach, Integrated Reporting seeks to provide a holistic view of an organization’s activities by incorporating financial, environmental, social, and governance dimensions (ESG) information to provide a holistic view of an organization’s performance (Ajibolade & Olabisi, 2021). This concept gained momentum in the early 21st century as a means to address the evolving information needs of stakeholders in a changing business landscape. It aims to enhance stakeholder engagement and performance through sustainability accounting practices. 

In Nigeria, as a developing economy with unique social and environmental challenges, the adoption of IR and sustainability accounting practices is of increasing importance. However, the implementation of these practices faces various challenges, and there is a need to explore their potential benefits and strategies for effective adoption. The motivation behind this study stems from the recognition of the need for organizations in Nigeria to embrace sustainable business practices and effectively engage stakeholders. By adopting IR and sustainability accounting, organizations can enhance their reputation, attract investment, mitigate risks, and align their operations with environmental and social goals. The study seeks to provide a comprehensive understanding of the potential benefits and challenges associated with IR and sustainability accounting in Nigeria, ultimately driving organizational performance and contributing to sustainable development in the country.

Integrated Reporting holds significant importance for organizations and stakeholders alike, for several reasons. Firstly, it enhances stakeholder decision-making by providing a comprehensive understanding of an organization’s value creation process. Integrated reports offer stakeholders a holistic view of a company’s strategy, business model, risks, opportunities, and future prospects, enabling them to assess the organization’s long-term viability (Eccles & Krzus, 2010). Secondly, Integrated Reporting improves resource allocation and risk management by considering the broader impacts of an organization’s activities. By incorporating non-financial information, companies can identify and manage risks related to sustainability factors, leading to more informed decisions on capital allocation and more sustainable business practices (Eccles & Armbrester, 2011).

Moreover, Integrated Reporting enhances accountability and transparency. By engaging with stakeholders and disclosing relevant sustainability information, organizations demonstrate their commitment to ESG issues and efforts to create long-term value while considering societal and environmental concerns (Adams, 2015). Additionally, Integrated Reporting contributes to strengthening investor confidence. By providing a broader range of information, including non-financial performance indicators, integrated reports enable investors to evaluate the quality of a company’s management, governance, and sustainability practices. This, in turn, supports more informed investment decisions (Krzus & Kopp, 2014). Lastly, Integrated Reporting fosters long-term thinking and sustainability. It encourages organizations to adopt a broader perspective by considering their impact on society and the environment. Through integrated thinking, organizations can better integrate sustainability into their strategies, driving the transition towards more sustainable business models (Herzig & Schaltegger, 2016).

Despite the growing global interest in IR and sustainability accounting, the level of adoption and understanding of these practices in Nigeria remains limited. Organizations face challenges such as limited awareness, lack of technical skills, and the perception of limited financial benefits (Okpala & Ekwueme, 2021). As a result, there is a gap in knowledge regarding the benefits, challenges, and strategies for implementing IR and sustainability accounting in the Nigerian context. Understanding these factors is essential for organizations to effectively engage stakeholders, improve performance, and contribute to sustainable development. This study aims to address the aforementioned gap by investigating the potential benefits of IR and sustainability accounting for organizations in Nigeria. It seeks to provide insights into how these practices can enhance stakeholder engagement, improve financial and non-financial performance, and contribute to sustainable business practices. The findings will be valuable for organizations, policymakers, and regulators in Nigeria, as they can inform decision-making and guide the adoption and implementation of IR and sustainability accounting practices. Furthermore, the study contributes to the existing body of literature by providing empirical evidence and practical recommendations specific to the Nigerian context.

1.2       Objective of the study

The objective of this study is to examine the role and impact of Integrated Reporting on organizations and their stakeholders. Specifically, the study aims to:

1. Explore the extent to which organizations have adopted Integrated Reporting as a means to enhance their reporting practices and communicate a comprehensive view of their value creation process.

2. Assess the benefits and challenges associated with implementing Integrated Reporting, including its effect on stakeholder decision-making, resource allocation, risk management, accountability, transparency, and investor confidence.
3. Examine the relationship between Integrated Reporting and organizational performance, with a particular focus on sustainability outcomes and the integration of ESG considerations into strategic decision-making.
4. Identify best practices and key success factors for effective implementation of Integrated Reporting, drawing insights from organizations that have embraced the framework and achieved positive outcomes.
5. Provide recommendations and insights for organizations, policymakers, and other stakeholders on how to leverage Integrated Reporting as a tool for enhancing sustainability accounting practices, stakeholder engagement, and overall organizational performance.

By addressing these research objectives, the study aims to contribute to the existing body of knowledge on Integrated Reporting and its role in enhancing stakeholder engagement and performance through sustainability accounting. It seeks to provide practical guidance and insights for organizations looking to adopt Integrated Reporting and policymakers interested in promoting sustainable business practices.

1.3       Research Questions:

1. What is the current level of adoption of Integrated Reporting among organizations, and what factors influence its adoption?

2. How does Integrated Reporting influence stakeholders’ understanding and assessment of an organization’s performance and value creation?
3. How does Integrated Reporting facilitate stakeholder engagement and dialogue?
4. In what ways does Integrated Reporting impact stakeholders’ decision-making processes and actions?
5. What are the perceived benefits and challenges associated with implementing Integrated Reporting?
6. How do organizations address the challenges and leverage the benefits of Integrated Reporting?
7. How does Integrated Reporting contribute to improved sustainability outcomes and organizational performance?
8. To what extent does Integrated Reporting facilitate the integration of ESG considerations into strategic decision-making?
9. What evidence exists of the impact of Integrated Reporting on organizational performance, both financial and non-financial?
10. What are the key success factors and best practices for organizations in implementing Integrated Reporting effectively?
11. How do organizations ensure the integrity and reliability of their Integrated Reports and overcome barriers in the process?

2.0       Conceptual Framework

2.1       Sustainability accounting and its role in integrated reporting

Sustainability accounting plays a crucial role in Integrated Reporting as it enables organizations to measure, monitor, and communicate their environmental, social, and governance (ESG) performance. It provides a framework for capturing and reporting on the broader impacts of an organization’s activities, going beyond traditional financial metrics (Deegan, 2017). By incorporating sustainability accounting into Integrated Reporting, organizations can provide a more comprehensive view of their value creation process and engage stakeholders in a meaningful way. Sustainability accounting encompasses various aspects, including measuring and reporting on environmental indicators, such as carbon emissions, water usage, and waste management. It also involves assessing social factors, such as employee well-being, community development, and human rights practices. Additionally, it encompasses governance aspects, such as board composition, executive compensation, and risk management systems (Eccles & Armbrester, 2011).

Through sustainability accounting, organizations can identify their environmental and social impacts, set targets for improvement, and track progress over time. This information can then be integrated into the broader narrative of Integrated Reporting, providing stakeholders with a holistic understanding of the organization’s performance (Herzig &s Schaltegger, 2016). Furthermore, sustainability accounting helps organizations identify and manage risks and opportunities related to ESG factors. By considering these aspects, organizations can mitigate potential risks associated with environmental, social, and governance issues and seize opportunities for value creation (Adams, 2015). The integration of sustainability accounting into Integrated Reporting enables organizations to demonstrate their commitment to sustainable practices and responsible business conduct. It provides a mechanism for organizations to communicate their efforts in addressing societal and environmental concerns, and fosters transparency and accountability (KPMG, 2017).

2.2       Theoretical Foundations of Stakeholder Engagement

Stakeholder engagement is grounded in various theoretical foundations that provide a conceptual basis for understanding the importance of engaging stakeholders and the strategies organizations can employ to foster effective stakeholder relationships. These theoretical foundations shed light on the motivations for engaging stakeholders, the benefits of collaboration, and the ethical considerations associated with stakeholder engagement.

One prominent theoretical foundation of stakeholder engagement is Stakeholder Theory. Developed by R. Edward Freeman, Stakeholder Theory posits that organizations have a moral and ethical responsibility to consider the interests and needs of all stakeholders affected by their actions (Freeman, 1984). This theory recognizes stakeholders, including employees, customers, communities, and investors, as critical entities that can significantly influence and be influenced by an organization’s activities.

Relationship Management Theory provides another valuable theoretical perspective on stakeholder engagement. This theory emphasizes the importance of building and maintaining positive relationships with stakeholders (Griffin and Mahon, 1997). According to this perspective, organizations should actively engage stakeholders in dialogue, collaboration, and mutual value creation. Effective relationship management facilitates trust, cooperation, and long-term partnerships between organizations and stakeholders.

Social Exchange Theory also contributes to the theoretical foundations of stakeholder engagement. According to this theory, individuals and organizations engage in mutually beneficial interactions based on the expectation of reciprocity (Blau, 1964). Organizations engage stakeholders by offering them value in terms of information sharing, involvement in decision-making processes, and opportunities for participation. In return, stakeholders provide their expertise, resources, and support to the organization.

These theoretical foundations collectively highlight the significance of stakeholder engagement in organizational success. Engaging stakeholders fosters transparency, trust, and legitimacy, while also facilitating collaboration, innovation, and shared value creation. By understanding and applying these theoretical perspectives, organizations can develop effective stakeholder engagement strategies that enable them to address stakeholder concerns, align their activities with societal expectations, and navigate complex business environments

Stakeholder Theory: 

Stakeholder engagement is grounded in stakeholder theory, which posits that organizations have a moral and ethical responsibility to consider the interests and needs of all stakeholders affected by their actions (Freeman, 1984). This theory recognizes that stakeholders, including employees, customers, communities, and investors, can significantly influence and be influenced by the organization’s activities.

2.2.1    Relationship Management Theory

Stakeholder engagement draws on relationship management theory, emphasizing the importance of building and maintaining positive relationships with stakeholders (Griffin & Mahon, 1997). This theory highlights the need for organizations to actively engage stakeholders in dialogue, collaboration, and mutual value creation.

2.2.2    Social Exchange Theory

The concept of stakeholder engagement can also be explained through social exchange theory, which suggests that individuals and organizations engage in mutually beneficial interactions based on the expectation of reciprocity (Blau, 1964). Organizations engage stakeholders by offering them value in terms of information sharing, involvement in decision-making, and opportunities for participation.

2.3       Theoretical Foundations of Performance Measurement

Performance measurement serves as a vital tool for organizations to assess, monitor, and communicate their progress toward achieving strategic goals and objectives. It is grounded in various theoretical foundations that provide a conceptual framework for understanding the principles and practices of measuring organizational performance. These theoretical foundations offer insights into the factors influencing performance measurement, the relationship between performance and organizational behavior, and the alignment of performance metrics with organizational strategies.

Key theoretical foundations of performance measurement include agency theory, the balanced scorecard, and stakeholder theory. Agency theory focuses on the principal-agent relationship within organizations and provides insights into how performance measures can align the interests of shareholders and managers, ensuring accountability and goal congruence. The balanced scorecard framework emphasizes the importance of a balanced set of financial and non-financial indicators to evaluate performance, considering dimensions such as customer satisfaction, internal processes, learning and growth, in addition to financial metrics. Stakeholder theory highlights the significance of considering the interests and needs of multiple stakeholders in performance measurement, recognizing their influence and impact on organizational outcomes.

By understanding these theoretical foundations, organizations can design and implement performance measurement systems that are robust, meaningful, and aligned with their strategic objectives. These foundations provide a basis for selecting appropriate performance metrics, establishing performance targets, and fostering a culture of continuous improvement. Furthermore, they facilitate the integration of financial and non-financial aspects of performance, enabling organizations to assess their social, environmental, and governance contributions alongside traditional financial indicators.

This discussion will delve into the theoretical foundations of performance measurement, exploring the concepts and insights offered by agency theory, the balanced scorecard, and stakeholder theory. By embracing these theoretical foundations, organizations can enhance their performance measurement practices, gain a deeper understanding of their overall performance, and drive sustainable success.

2.3.1    Agency Theory

Performance measurement is grounded in agency theory, which examines the principal-agent relationship between shareholders (principals) and managers (agents) (Jensen and Meckling, 1976). Performance measures serve as a mechanism to align the interests of shareholders with those of managers, ensuring accountability and goal congruence.

2.3.2    Balanced Scorecard

The balanced scorecard framework provides a theoretical foundation for performance measurement by emphasizing a balanced set of financial and non-financial indicators (Kaplan and Norton, 1992). It recognizes the importance of measuring not only financial performance but also other dimensions such as customer satisfaction, internal processes, and learning and growth.

2.3.3    Stakeholder Theory

Stakeholder theory also informs performance measurement by emphasizing the importance of considering the interests and needs of multiple stakeholders. Performance measures are expanded to incorporate stakeholder perspectives and outcomes, going beyond traditional financial metrics (Donaldson and Preston, 1995).

2.4       Overview of reporting frameworks and standards

In today’s rapidly evolving business landscape, organizations are increasingly recognizing the importance of transparent and comprehensive reporting practices that go beyond financial performance. Reporting frameworks and standards provide guidelines and principles for organizations to measure, manage, and communicate their economic, environmental, and social impacts. These frameworks and standards offer a structured approach to reporting, enabling organizations to effectively disclose relevant information to stakeholders and demonstrate their commitment to sustainability and responsible business practices.

Various reporting frameworks and standards have emerged to meet the evolving needs of organizations and stakeholders. These frameworks serve as a roadmap for organizations to navigate the complex landscape of sustainability reporting, ensuring consistency, comparability, and relevance. They provide organizations with a common language and set of indicators to report on their environmental, social, and governance (ESG) performance, helping them address the expectations of stakeholders, including investors, customers, employees, and communities.

Key reporting frameworks and standards include the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the International Integrated Reporting Framework (IIRC), and the Carbon Disclosure Project (CDP), among others. These frameworks and standards offer organizations a structured approach to reporting, encompassing a wide range of sustainability topics specific to their industry or business context. By adopting these frameworks, organizations can enhance their reporting practices, improve stakeholder engagement, and drive sustainable value creation.

It is crucial for organizations to understand and utilize these reporting frameworks and standards effectively. By doing so, they can align their reporting practices with international best practices, gain insights into emerging sustainability trends, and respond to the increasing demand for transparent and comprehensive reporting. Additionally, these frameworks and standards play a vital role in guiding organizations towards integrating sustainability considerations into their decision-making processes, fostering long-term resilience and responsible business conduct.

This overview will delve into prominent reporting frameworks and standards, such as GRI, SASB, IIRC, and CDP, providing insights into their key features, industry applicability, and the benefits they offer to organizations. By embracing these frameworks and standards, organizations can enhance their reporting capabilities, demonstrate accountability, and contribute to a more sustainable and inclusive future.

2.4.1    Global Reporting Initiative (GRI) 

The Global Reporting Initiative is a widely recognized and widely used framework for sustainability reporting. GRI provides guidelines for organizations to report on their economic, environmental, and social impacts (GRI, 2016). The framework offers a comprehensive set of reporting principles and indicators that enable organizations to measure, manage, and communicate their sustainability performance.

2.4.2    Sustainability Accounting Standards Board (SASB)

The Sustainability Accounting Standards Board develops industry-specific standards for the disclosure of financially material sustainability information. SASB standards focus on financially material issues that are relevant to a specific industry, helping organizations disclose information that is decision-useful for investors (SASB, 2020). These standards provide a framework for organizations to report on sustainability topics specific to their industry, ensuring comparability and relevance.

2.4.3    International Integrated Reporting Framework (IIRC) 

The International Integrated Reporting Framework provides guidance for organizations to produce integrated reports that go beyond financial information and include a holistic view of their value creation process. It encourages organizations to report on their strategy, governance, performance, and future prospects in a way that demonstrates the connectivity between financial and non-financial aspects (IIRC, 2013). The framework emphasizes the integration of financial and non-financial information to provide a more comprehensive understanding of an organization’s activities and impacts.

2.4.4    CDP (formerly Carbon Disclosure Project)

CDP is a global disclosure platform that enables organizations to measure, manage, and disclose their environmental impacts, particularly on climate change. It requests companies to disclose information related to their greenhouse gas emissions, climate risks, water usage, and other environmental metrics. CDP provides a standardized reporting framework that enables organizations to benchmark their performance and demonstrate their commitment to addressing climate-related 

3.0       Integrated Reporting: Benefits and Challenges

Integrated reporting holds immense potential as a transformative reporting practice that aligns financial and non-financial dimensions of performance.it offers benefits such as enhanced transparency, improved decision-making, stakeholder engagement, and access to capital. 

3.1       Key benefits of integrated reporting for organizations

3.1.1    Enhanced Transparency and Accountability

Integrated reporting enables organizations to provide a comprehensive view of their financial, environmental, social, and governance (ESG) performance. By disclosing relevant information in a holistic and transparent manner, organizations can demonstrate their commitment to accountability and build trust with stakeholders. Integrated reporting helps organizations go beyond traditional financial reporting, showcasing their efforts in sustainable practices, risk management, and long-term value creation.

3.1.2    Improved Decision-making and Strategy Development

Integrated reporting encourages organizations to consider the interdependencies between financial and non-financial factors, providing a more complete understanding of their business context. This broader perspective facilitates informed decision-making and strategic planning by considering the potential impact on multiple stakeholders and a wider range of value drivers. Integrated reporting helps organizations identify risks and opportunities, align their strategies with sustainability goals, and drive innovation and resilience.

3.1.3    Stakeholder Engagement and Trust Building

Integrated reporting serves as a communication tool that enables organizations to engage with stakeholders effectively. By providing a clear and comprehensive account of their performance, organizations can facilitate meaningful dialogue and collaboration with stakeholders, addressing their concerns and aspirations. This engagement fosters trust, enhances relationships, and builds stronger partnerships with stakeholders, ultimately contributing to a more sustainable and inclusive approach to business.

3.1.4    Access to Capital and Investor Confidence

Integrated reporting responds to the growing demand from investors for comprehensive and standardized ESG information. By adopting integrated reporting, organizations can attract and retain investors who seek to make informed investment decisions based on a broader set of criteria. Integrated reporting helps organizations showcase their long-term sustainability prospects, risk management practices, and alignment with global ESG frameworks, thereby enhancing investor confidence and access to capital.

3.1.5    Improved Performance Measurement and Management

Integrated reporting promotes a holistic approach to performance measurement, encompassing financial, environmental, social, and governance dimensions. By integrating these various aspects, organizations can gain deeper insights into their performance, set meaningful targets, and track progress over time. Integrated reporting enhances the organization’s ability to manage risks, identify areas for improvement, and align performance with their sustainability objectives.

3.1.6    Regulatory Compliance and Legal Requirements

In some jurisdictions, integrated reporting is becoming a regulatory requirement or is encouraged by governance codes. By adopting integrated reporting, organizations can ensure compliance with applicable regulations and stay ahead of evolving reporting expectations. Integrated reporting frameworks provide a structured approach that helps organizations meet these requirements and demonstrate adherence to best practices in sustainability reporting.

3.2       Challenges and limitations in implementing integrated reporting

Integrated reporting in accounting also presents challenges related to data availability, organizational alignment, reporting complexity, and balancing short-term and long-term perspectives. Overcoming these challenges can pave the way for organizations to effectively communicate their sustainable practices and contribute to a more inclusive and responsible business environment.

3.2.1    Data Availability and Quality

One of the key challenges in implementing integrated reporting is the availability and quality of data across financial and non-financial dimensions. Organizations may face difficulties in collecting accurate and reliable data, particularly for non-financial indicators, and ensuring consistency and comparability. According to Adams et al. (2016), data availability and quality issues can hinder the integration of sustainability information into reporting processes, limiting the effectiveness of integrated reporting.

3.2.2    Organizational Alignment and Integration

Implementing integrated reporting requires organizational alignment and integration across various functions and departments. Achieving a unified approach to reporting and ensuring alignment between financial and non-financial aspects can be challenging. According to Eccles and Krzus (2010), organizational silos and resistance to change can impede the integration of information across different reporting systems, hindering the implementation of integrated reporting.

3.2.3    Reporting Complexity and Standardization

Integrating multiple dimensions of performance into a single report can be complex. Organizations may need to navigate various reporting frameworks, standards, and guidelines to ensure consistency and comparability. This complexity can pose challenges in terms of determining materiality, selecting appropriate metrics, and aligning with reporting frameworks. According to de Villiers et al. (2014), the lack of standardized reporting requirements and the proliferation of reporting guidelines can lead to confusion and difficulty in implementing integrated reporting.

3.2.4    Balancing Short-term and Long-term Perspectives 

Integrated reporting encourages organizations to adopt a long-term perspective and consider the impacts of their activities on multiple stakeholders. However, balancing short-term financial goals with long-term sustainability objectives can be challenging. Organizational pressures to meet short-term financial targets and shareholder expectations may hinder the integration of long-term sustainability considerations into decision-making processes. According to Cho et al. (2015), the short-term focus of financial markets and the pressure to deliver immediate results can pose limitations on the effective implementation of integrated reporting.

3.3       Comparative analysis of organizations adopting integrated reporting

Integrated reporting has gained momentum as a reporting approach that combines financial, environmental, social, and governance (ESG) information into a single, comprehensive report. Many organizations around the world have adopted integrated reporting as a means to communicate their sustainable practices and demonstrate a holistic understanding of value creation. This comparative analysis examines the experiences of different organizations that have embraced integrated reporting, highlighting their motivations, implementation strategies, challenges faced, and the outcomes achieved.

3.3.1    Motivations for Adopting Integrated Reporting:

Organizations adopt integrated reporting for various reasons. Some common motivations include:

1. Enhancing Transparency and Accountability: Integrated reporting allows organizations to provide a more comprehensive and transparent view of their performance. By reporting on financial and non-financial aspects, organizations aim to demonstrate accountability, build trust with stakeholders, and address emerging sustainability concerns (Adams et al., 2016).

2. Meeting Stakeholder Expectations: The adoption of integrated reporting is often driven by the desire to meet stakeholder expectations. Organizations recognize the growing demand from investors, customers, employees, and other stakeholders for reliable and comparable ESG information. By adopting integrated reporting, organizations aim to fulfill these expectations and maintain positive stakeholder relationships (Herbohn & Kober, 2013).
3. Improving Decision-making and Strategy Alignment: Integrated reporting enables organizations to gain insights into the interdependencies between financial and non-financial factors. By integrating these dimensions, organizations can make more informed decisions, align their strategies with sustainability goals, and drive long-term value creation (Eccles & Krzus, 2010).

3.3.2    Implementation Strategies

Organizations approach the implementation of integrated reporting in various ways. While there is no one-size-fits-all approach, common strategies include:

1. Engaging Key Stakeholders: Successful implementation of integrated reporting often involves engaging key stakeholders throughout the process. Organizations seek input and feedback from stakeholders to identify material issues, define reporting boundaries, and ensure the relevance and credibility of the integrated report (de Villiers et al., 2014).

2. Integrating Reporting Processes: Organizations integrate their reporting processes by aligning financial and non-financial information. This involves streamlining data collection, developing internal systems to capture ESG indicators, and aligning reporting frameworks and standards to ensure consistency and comparability (Cho et al., 2015).
3. Building Capacity and Knowledge: Organizations invest in building internal capacity and knowledge to effectively implement integrated reporting. This includes training employees, establishing cross-functional teams, and leveraging external expertise to ensure a comprehensive understanding of integrated reporting principles and practices (Adams et al., 2016).

3.3.3    Challenges Faced

Organizations face various challenges when adopting integrated reporting. Some common challenges include:

1. Data Collection and Quality: Obtaining accurate and reliable data across financial and non-financial dimensions can be challenging. Organizations encounter difficulties in collecting relevant data, ensuring data quality, and addressing data gaps, particularly for non-financial indicators (de Villiers et al., 2014).
2. Reporting Complexity and Standardization: The complexity of integrating multiple dimensions of performance into a single report can be daunting. Organizations may struggle with selecting appropriate metrics, determining materiality, and navigating different reporting frameworks and standards. The lack of standardized reporting requirements poses challenges in terms of ensuring consistency and comparability (Eccles & Krzus, 2010).

3.3.4    Outcomes Achieved

Organizations that have adopted integrated reporting report various positive outcomes, including:

1. Improved Stakeholder Engagement: Integrated reporting enhances stakeholder engagement by facilitating transparent and meaningful communication. Organizations that adopt integrated reporting often report stronger relationships with stakeholders, increased trust, and opportunities for collaboration (Adams et al., 2016).

2. Enhanced Decision-making: Integrated reporting provides organizations with a holistic view of their performance, enabling more informed decision-making. By considering a wider range of factors, organizations are better equipped to identify risks, seize opportunities, and align their strategies with sustainability goals (Eccles & Krzus, 2010).
3. Enhanced Value Creation: Integrated reporting contributes to value creation by helping organizations identify and manage ESG-related risks and opportunities. It supports organizations in developing long-term, sustainable business models and attracting investment from stakeholders who prioritize sustainability (de Villiers et al., 2014).

4.0       Sustainability Accounting Practices

4.1       Measurement and reporting of environmental performance

Measurement and reporting of environmental performance are essential for organizations seeking to understand and manage their environmental impacts, comply with regulations, and demonstrate their commitment to sustainability. It involves the systematic collection, analysis, and communication of data and information related to an organization’s environmental activities and their outcomes. This section explores the key aspects of measuring and reporting environmental performance, including relevant frameworks, indicators, and approaches.

1. Environmental Performance Indicators: Environmental performance indicators (EPIs) are quantitative or qualitative measures used to assess an organization’s environmental performance. They provide valuable insights into an organization’s environmental impacts, resource consumption, emissions, waste generation, and other relevant aspects. EPIs can be tailored to specific industries or organizations and should be aligned with organizational goals and stakeholder expectations (Klassen & McLaughlin, 1996).
2. Reporting Frameworks: Several reporting frameworks and guidelines exist to support organizations in measuring and reporting their environmental performance. The Global Reporting Initiative (GRI) provides a widely recognized framework for sustainability reporting, including environmental aspects. GRI’s guidelines offer a comprehensive set of indicators and reporting principles to guide organizations in disclosing their environmental impacts and performance (Global Reporting Initiative, 2016).
3. Life Cycle Assessment (LCA): Life Cycle Assessment is a methodology used to assess the environmental impacts of a product, process, or service throughout its entire life cycle, from raw material extraction to disposal. LCA provides a systematic approach to quantify and evaluate environmental aspects, including energy consumption, greenhouse gas emissions, water usage, and waste generation. It helps organizations identify hotspots, prioritize improvement opportunities, and inform decision-making for more sustainable practices (ISO, 2006).
4. Environmental Management Systems (EMS): Environmental Management Systems are structured frameworks that help organizations manage and improve their environmental performance. Standards such as ISO 14001 provide a systematic approach to identify, control, and reduce environmental impacts. EMS enables organizations to set environmental objectives, establish processes for monitoring and measurement, and integrate environmental considerations into their overall management practices (ISO, 2015).
5. Environmental Reporting Disclosures: In addition to formal sustainability reports, organizations may disclose their environmental performance through other channels. This includes regulatory filings, environmental impact statements, product labeling, and voluntary initiatives such as carbon disclosure programs. Such disclosures provide transparency and accountability, enabling stakeholders to evaluate an organization’s environmental performance and make informed decisions (Kolk & Perego, 2010).

4.2       Assessment and communication of social impact

Assessing and communicating social impact is crucial for organizations that aim to understand and demonstrate the positive outcomes they generate for society. It involves systematically evaluating the effects of an organization’s activities, programs, or initiatives on social factors such as community development, employee well-being, human rights, and stakeholder engagement. This section explores the key aspects of assessing and communicating social impact, including relevant frameworks, methodologies, and approaches.

1. Social Impact Assessment: Social impact assessment (SIA) is a structured process that helps organizations understand the potential social consequences of their actions and decisions. SIA involves identifying and assessing both positive and negative social impacts, considering a range of stakeholders, and utilizing various data collection methods. It helps organizations identify potential risks and opportunities, optimize their interventions, and ensure that social considerations are integrated into decision-making processes (Vanclay, 2003).
2. Social Return on Investment (SROI): Social Return on Investment is a methodology that quantifies and monetizes the social value created by an organization’s activities. It takes into account both the tangible and intangible impacts, considering factors such as improved quality of life, reduced inequality, and increased social cohesion. SROI helps organizations understand the social and economic benefits of their initiatives, make informed resource allocation decisions, and communicate their social value to stakeholders (Nicholls & Murdock, 2012).
3. Stakeholder Engagement: Effective stakeholder engagement is crucial for assessing and communicating social impact. Engaging with stakeholders allows organizations to understand their perspectives, gather feedback, and involve them in the assessment process. Stakeholders can provide valuable insights on the social impacts experienced, identify additional factors to consider, and contribute to the development of appropriate metrics and indicators (Bryson et al., 2017).
4. Reporting and Communication: Organizations employ various methods to communicate their social impact to stakeholders. This includes sustainability reports, social impact statements, case studies, infographics, and interactive websites. Clear and transparent communication of social impact helps organizations build trust, engage stakeholders, and demonstrate accountability for their actions and outcomes. It also enables stakeholders to make informed decisions and contribute to ongoing dialogue (Adams et al., 2016).

4.3       Governance and ethical considerations in sustainability accounting

Governance and ethical considerations play a crucial role in promoting sustainability accounting practices in Nigeria. As organizations strive to integrate sustainability into their operations and reporting, it becomes essential to establish effective governance structures and adhere to ethical principles. This section explores the key aspects of governance and ethical considerations in sustainability accounting in Nigeria, including the role of corporate governance, ethical frameworks, and reporting standards.

4.3.1    Role of Corporate Governance:

Corporate governance in Nigeria plays a pivotal role in promoting sustainability accounting practices and ensuring ethical behavior. The Nigerian Corporate Governance Code provides guidelines and principles for corporate governance, emphasizing the importance of sustainability, transparency, and accountability (Financial Reporting Council of Nigeria, 2018). Effective corporate governance mechanisms, such as board oversight, internal controls, and stakeholder engagement, contribute to the integrity and credibility of sustainability accounting practices in Nigerian organizations.

4.3.2    Ethical Considerations

Ethical considerations are paramount in sustainability accounting to ensure accurate, reliable, and unbiased reporting. Organizations in Nigeria should adhere to ethical principles and codes of conduct, such as those set forth by professional accounting bodies like the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). These codes emphasize the importance of integrity, objectivity, professional competence, and confidentiality in sustainability accounting practices (ICAN, 2019; ANAN, 2015).

4.3.3    Reporting Standards

Adhering to recognized reporting standards is essential for sustainability accounting in Nigeria. The Global Reporting Initiative (GRI) provides comprehensive guidelines for sustainability reporting, including environmental, social, and governance (ESG) aspects. Nigerian organizations can adopt the GRI Standards as a framework to ensure the consistency, transparency, and comparability of their sustainability reports (Global Reporting Initiative, 2016). Furthermore, the Nigerian Stock Exchange (NSE) requires listed companies to submit sustainability reports, reinforcing the importance of sustainability accounting and reporting in Nigeria (NSE, 2021).

5.0       Stakeholder Engagement and Integrated Reporting

Stakeholder engagement and integrated reporting are crucial components of sustainable business practices in Nigeria. As organizations strive for transparency, accountability, and long-term value creation, they recognize the importance of actively involving stakeholders in decision-making processes and adopting integrated reporting frameworks to communicate their sustainability efforts. This section explores the significance of stakeholder engagement and integrated reporting in the Nigerian context.

5.1       Stakeholder Engagement in Nigeria

Stakeholder engagement involves the proactive involvement of individuals, groups, or organizations that are affected by or have an interest in an organization’s activities in Nigeria. It is a dynamic and ongoing process that aims to understand stakeholder perspectives, address their concerns, and foster mutually beneficial relationships. In Nigeria, stakeholders include local communities, government agencies, civil society organizations, employees, customers, and investors, among others. Stakeholder engagement in Nigeria is shaped by cultural, social, and economic factors unique to the country. It emphasizes the need for organizations to consider local customs, values, and community interests. Engaging with stakeholders in Nigeria requires building trust, respecting local traditions, and ensuring meaningful participation in decision-making processes. Effective stakeholder engagement contributes to improved social license to operate, enhanced reputation, and long-term sustainability (Adeniji et al., 2017).

5.1.1    Integrated Reporting in Nigeria

Integrated reporting involves the concise communication of an organization’s strategy, governance, performance, and prospects, including its environmental, social, and governance (ESG) impacts. In Nigeria, integrated reporting serves as a tool for organizations to provide a holistic view of their value creation processes and to demonstrate their commitment to sustainable development. The adoption of integrated reporting in Nigeria is gaining momentum, driven by the desire for improved corporate transparency and accountability. Organizations recognize that integrated reporting enables them to articulate their sustainability strategies, demonstrate the link between financial and non-financial performance, and showcase the value they create for stakeholders. The Securities and Exchange Commission (SEC) of Nigeria has issued guidelines that encourage the adoption of integrated reporting by listed companies. These guidelines provide a framework for organizations to disclose relevant ESG information and enhance the quality of reporting practices in Nigeria (Securities and Exchange Commission Nigeria, 2019).

5.2       Importance of Stakeholder Engagement in Integrated Reporting in Nigeria

Stakeholder engagement plays a crucial role in integrated reporting in Nigeria, enabling organizations to understand and respond to the diverse needs and expectations of their stakeholders. It enhances the credibility and relevance of integrated reporting by ensuring that the reporting process reflects the perspectives of those who are affected by or have an interest in an organization’s activities. This section highlights the significance of stakeholder engagement in integrated reporting in the Nigerian context.

1. Enhanced Accountability and Transparency: Stakeholder engagement in integrated reporting fosters greater accountability and transparency in an organization’s reporting practices. By involving stakeholders in the reporting process, organizations in Nigeria can gather valuable insights, address concerns, and disclose relevant information that reflects the needs and expectations of their stakeholders. This promotes transparency, as stakeholders have a better understanding of an organization’s performance and impacts (Adeniji et al., 2017).
2. Improved Decision-making: Stakeholder engagement in integrated reporting facilitates improved decision-making processes for organizations in Nigeria. By engaging with stakeholders, organizations can gain insights into the social, environmental, and governance issues that matter to their stakeholders. This information enables organizations to make more informed decisions and develop strategies that align with stakeholder expectations, leading to more effective and sustainable outcomes (Oyelere et al., 2020).
3. Stakeholder Satisfaction and Trust: Stakeholder engagement in integrated reporting contributes to stakeholder satisfaction and trust. By involving stakeholders and considering their perspectives, organizations demonstrate their commitment to inclusive decision-making and responsible business practices. This fosters trust among stakeholders, enhances the organization’s reputation, and strengthens relationships, leading to long-term sustainable partnerships (Osagie et al., 2018).
4. Effective Risk Management: Stakeholder engagement in integrated reporting supports effective risk management for organizations in Nigeria. Engaging with stakeholders allows organizations to identify and understand potential risks and opportunities related to social, environmental, and governance factors. This proactive approach enables organizations to develop strategies and processes to mitigate risks, capitalize on opportunities, and ensure long-term sustainability (Oyelere et al., 2020).

5.3       Strategies for effective stakeholder engagement

1. Identify and Prioritize Stakeholders: Start by identifying the key stakeholders relevant to your organization and its activities. Consider individuals, groups, or organizations that are directly or indirectly affected by or have an interest in your operations. Prioritize stakeholders based on their level of influence, importance, and potential impact on your organization. This will help you allocate resources effectively and tailor your engagement efforts accordingly.
2. Understand Stakeholder Needs and Expectations: To engage stakeholders effectively, it is crucial to understand their needs, expectations, and concerns. Conduct stakeholder analysis to gather information about their interests, values, and preferences. This can be done through surveys, interviews, focus groups, or other forms of dialogue. By gaining insights into stakeholder perspectives, you can align your engagement strategies with their expectations.
3. Establish Clear Communication Channels: Create clear and accessible channels of communication to engage stakeholders. Utilize a variety of methods such as meetings, workshops, online platforms, newsletters, and social media. Ensure that stakeholders have the means to provide feedback, ask questions, and express their opinions. Foster a two-way communication process that encourages active participation and genuine dialogue.
4. Foster Collaboration and Partnership: Engage stakeholders as partners rather than just recipients of information. Collaborative approaches such as co-creation, co-design, and co-implementation of initiatives can be effective in building trust, shared ownership, and mutual benefits. Involve stakeholders in decision-making processes, problem-solving, and the formulation of strategies. This helps ensure that diverse perspectives are considered and enhances the legitimacy of your actions.
5. Provide timely and relevant information: Keep stakeholders informed about your organization’s activities, progress, and performance. Provide timely updates on sustainability initiatives, projects, and outcomes. Use clear and understandable language, avoiding technical jargon. Tailor the information to the specific needs and interests of different stakeholder groups. Transparency in sharing information builds credibility and fosters trust.
6. Regularly evaluate and Respond to Feedback: Establish mechanisms to collect and analyze stakeholder feedback. Actively listen to their concerns, suggestions, and criticisms. Regularly review and evaluate the effectiveness of your stakeholder engagement strategies. Use the feedback received to improve your practices, address issues, and refine your sustainability initiatives. Demonstrating responsiveness to stakeholder input strengthens relationships and promotes ongoing engagement.
7. Integrate Stakeholder Engagement into Decision-Making: Ensure that stakeholder engagement is integrated into your organization’s decision-making processes. Consider stakeholder perspectives when formulating strategies, setting goals, and evaluating performance. Incorporate stakeholder feedback and insights into your governance structures and decision-making frameworks. This helps align your organization’s actions with stakeholder expectations and fosters sustainable outcomes.

By implementing these strategies, you can build meaningful and mutually beneficial relationships with stakeholders, driving positive social, environmental, and economic impacts.

5.4       Case studies on successful stakeholder engagement initiatives

Case Study 1: Successful Stakeholder Engagement Initiative in a Developed Country

Title: Unilever’s Sustainable Living Plan

Unilever, a multinational consumer goods company, implemented a successful stakeholder engagement initiative through its Sustainable Living Plan. The company engaged with a wide range of stakeholders, including NGOs, suppliers, customers, and governments, to address environmental and social challenges. Unilever actively sought input from stakeholders through various channels, such as dialogue sessions, partnerships, and collaborative projects.

This initiative resulted in positive outcomes, including improved environmental performance, reduced carbon footprint, and increased social impact. Unilever’s stakeholder engagement efforts helped align business strategies with stakeholder expectations, fostered trust, and enhanced the company’s reputation as a sustainability leader (Unilever, n.d.).

Case Study 2: Successful Stakeholder Engagement Initiative in a Developing Country

Title: M-Pesa’s Financial Inclusion Program in Kenya

M-Pesa, a mobile money service, implemented a successful stakeholder engagement initiative in Kenya to promote financial inclusion. The company engaged with various stakeholders, including local communities, government agencies, NGOs, and telecommunications providers. Through extensive consultations and partnerships, M-Pesa addressed the challenges of financial exclusion by providing accessible and affordable financial services through mobile phones.

This initiative resulted in increased access to financial services for underserved populations, improved livelihoods, and enhanced economic opportunities. M-Pesa’s stakeholder engagement efforts played a pivotal role in shaping policies, building trust, and driving sustainable development in Kenya’s financial sector (Morawczynski & Pickens, 2009).

Case Study 3: Successful Stakeholder Engagement Initiative in Nigeria

Title: Shell’s Niger Delta Dialogue Process

Shell, an energy company operating in Nigeria, implemented a successful stakeholder engagement initiative known as the Niger Delta Dialogue Process. The initiative aimed to address the complex social, economic, and environmental issues in the Niger Delta region. Shell engaged with a diverse range of stakeholders, including local communities, government representatives, NGOs, and academics, through structured dialogue sessions and partnership programs. The Niger Delta Dialogue Process facilitated constructive discussions, conflict resolution, and the co-creation of sustainable development initiatives. It helped build trust, fostered collaboration, and contributed to positive social and economic outcomes in the region (Shell, n.d.).

These case studies illustrate successful stakeholder engagement initiatives in developed, developing, and Nigerian contexts. They demonstrate the importance of engaging stakeholders, building partnerships, and addressing societal challenges through collaborative efforts.

6.0       Impact of Integrated Reporting on Performance

Integrated reporting is believed to have several positive impacts on organizational performance. By providing a comprehensive view of an organization’s financial, environmental, social, and governance performance, integrated reporting enables better decision-making, improved stakeholder relationships, and enhanced long-term value creation. This section highlights the impact of integrated reporting on performance based on research and studies.

1. Enhanced Decision-Making and Strategy Development: Integrated reporting facilitates better decision-making and strategy development by providing a holistic and integrated understanding of an organization’s performance. It allows organizations to consider a broader range of factors, including financial, environmental, and social aspects, when formulating strategies and setting goals. This comprehensive information helps organizations identify risks, capitalize on opportunities, and make informed decisions that align with long-term sustainable development (Eccles & Krzus, 2010).
2. Improved Accountability and Transparency: Integrated reporting enhances accountability and transparency, leading to improved performance. By disclosing relevant information on financial, environmental, and social impacts, organizations demonstrate their commitment to responsible business practices. This transparency builds trust among stakeholders, such as investors, customers, and regulators, and enhances an organization’s reputation. Stakeholders are more likely to support and engage with organizations that demonstrate transparent reporting, leading to positive performance outcomes (Dumay et al., 2016).
3. Stakeholder Engagement and Collaboration: Integrated reporting promotes stakeholder engagement and collaboration, which positively influences organizational performance. By including information on stakeholders, their concerns, and the organization’s efforts to address them, integrated reporting fosters trust and builds strong relationships. Engaging stakeholders in the reporting process increases their sense of ownership and involvement, leading to improved collaboration, innovation, and shared value creation (Bebbington et al., 2014).
4. Long-Term Value Creation: Integrated reporting contributes to long-term value creation by encouraging organizations to adopt a more sustainable and holistic approach to performance management. By considering a wide range of value drivers, including financial, human, social, and environmental capitals, organizations can identify new opportunities for innovation, efficiency, and growth. This focus on long-term value creation ensures that organizations thrive in a rapidly changing business landscape and achieve sustainable competitive advantage (Adams et al., 2016).

6.1       Analyzing the relationship between integrated reporting and financial performance

Integrated reporting is a comprehensive reporting approach that provides a broader view of an organization’s performance, including its financial, environmental, social, and governance aspects. Many researchers and practitioners have explored the relationship between integrated reporting and financial performance, seeking to understand how integrated reporting practices impact an organization’s financial outcomes. This section examines the existing literature and studies that shed light on this relationship.

6.1.1    Positive Association with Financial Performance:

Several studies suggest a positive association between integrated reporting and financial performance. Integrated reporting provides a more complete picture of an organization’s value creation activities, including its environmental and social impacts, which can lead to improved financial performance. Research has found that companies adopting integrated reporting practices tend to exhibit higher profitability, increased shareholder value, and improved financial indicators (KPMG, 2013; Kotsadam & Middelthon, 2020).

6.1.2    Improved Investor Decision-Making

Integrated reporting can positively influence investor decision-making processes, leading to enhanced financial performance. By providing comprehensive and meaningful information about an organization’s financial and non-financial performance, integrated reporting helps investors gain a better understanding of the company’s long-term prospects and risks. This increased transparency and disclosure can attract socially responsible investors, promote capital market efficiency, and contribute to better investment decisions (EY, 2016; Luo & Zhang, 2019).

6.1.3    Long-Term Value Creation

Integrated reporting’s focus on sustainability and long-term value creation can contribute to improved financial performance. By considering a broader range of value drivers, such as human capital, social capital, and environmental impact, organizations adopting integrated reporting practices are better positioned to identify risks and opportunities for sustainable growth. This forward-looking approach can enhance competitiveness, operational efficiency, and innovation, leading to positive financial outcomes (Adams et al., 2016; Eccles & Saltzman, 2019).

6.2       Non-financial performance indicators and their impact on organizational success

Traditional financial performance indicators, such as revenue, profit, and return on investment, provide important insights into an organization’s financial health. However, they do not capture the full spectrum of factors that contribute to an organization’s success. Non-financial performance indicators, also known as non-financial measures or metrics, provide valuable information about an organization’s performance in areas beyond finance. This section explores the importance of non-financial performance indicators and their impact on organizational success, drawing on research and studies.

6.2.1    Balanced Scorecard Approach

The Balanced Scorecard approach, developed by Kaplan and Norton, emphasizes the importance of non-financial performance indicators in driving organizational success. It suggests that organizations should measure and manage performance across multiple dimensions, including financial, customer, internal processes, and learning and growth. By considering a range of non-financial indicators, such as customer satisfaction, employee engagement, and innovation, organizations can achieve better long-term performance and strategic alignment (Kaplan & Norton, 1996).

6.2.2    Customer Satisfaction and Loyalty

Measuring customer satisfaction and loyalty is a critical non-financial performance indicator that impacts organizational success. Satisfied and loyal customers tend to generate repeat business, referrals, and positive word-of-mouth, leading to increased sales and market share. Organizations that prioritize customer-centric strategies and use indicators like customer satisfaction ratings, Net Promoter Score (NPS), and customer retention rates can gain a competitive advantage and achieve sustainable growth (Reichheld, 2003; Rust et al., 2004).

6.2.3    Employee Engagement and Productivity

Non-financial indicators related to employee engagement and productivity have a significant impact on organizational success. Engaged employees are more likely to be motivated, committed, and productive, leading to higher quality outputs, better customer service, and increased operational efficiency. Measures such as employee satisfaction surveys, turnover rates, absenteeism rates, and training investments can help organizations assess and improve their workforce performance, ultimately driving organizational success (Gallup, 2017; Heskett et al., 2008).

6.2.3    Environmental Sustainability

Incorporating non-financial indicators related to environmental sustainability has become increasingly important for organizational success. Measures such as greenhouse gas emissions, energy consumption, waste reduction, and water usage provide insights into an organization’s environmental impact and its efforts towards sustainability. Organizations that adopt environmentally responsible practices can enhance their reputation, attract environmentally conscious customers, comply with regulatory requirements, and achieve cost savings through efficiency improvements (World Business Council for Sustainable Development, 2010).

By measuring and managing factors beyond finance, such as customer satisfaction, employee engagement, and environmental sustainability, organizations can achieve long-term performance, competitive advantage, and stakeholder value. Incorporating non-financial indicators into performance measurement systems allows organizations to have a more comprehensive understanding of their overall success.

6.3       Long-term value creation through integrated reporting and sustainability accounting

Integrated reporting and sustainability accounting are strategic approaches that aim to drive long-term value creation for organizations. By considering a broader range of factors beyond financial performance, these practices enable organizations to better understand and manage their social, environmental, and governance impacts. This section explores the importance of integrated reporting and sustainability accounting in driving long-term value creation, drawing on research and studies.

6.3.1    Integrated Reporting and Stakeholder Value

Integrated reporting, as advocated by the International Integrated Reporting Council (IIRC), seeks to provide a holistic view of an organization’s value creation activities. It encourages organizations to consider financial, environmental, social, and governance aspects and their interdependencies. Research has shown that organizations adopting integrated reporting practices can enhance stakeholder value through improved transparency, accountability, and communication of their long-term strategies and performance (Adams et al., 2016; Eccles & Armbrester, 2018).

6.3.2    Sustainable Business Practices and Competitive Advantage

Sustainability accounting, which encompasses the measurement and management of social and environmental impacts, plays a vital role in long-term value creation. By integrating sustainability considerations into business strategies and decision-making processes, organizations can identify risks and opportunities, improve resource efficiency, and enhance their reputation. Studies have indicated that sustainable business practices can lead to a competitive advantage, cost savings, access to new markets, and improved financial performance (Khan et al., 2019; KPMG, 2017).

6.3.3    Enhanced Risk Management and Resilience

Integrated reporting and sustainability accounting contribute to long-term value creation by improving risk management and organizational resilience. By considering a wider range of risks, including environmental, social, and governance factors, organizations can identify and mitigate potential threats to their long-term viability. Research suggests that organizations that effectively manage their non-financial risks and demonstrate robust sustainability practices are better equipped to withstand uncertainties and disruptions, leading to enhanced long-term value creation (Branco & Rodrigues, 2019; Eccles et al., 2014).

7.0       Implementation Challenges and Best Practices

7.1       Barriers to implementing integrated reporting and sustainability accounting

While integrated reporting and sustainability accounting offer numerous benefits, their implementation can face certain challenges and barriers. These barriers may vary across different contexts, including Nigeria. This section explores some of the common barriers to implementing integrated reporting and sustainability accounting in Nigeria, drawing on research and studies.

7.1.1    Lack of Awareness and Understanding:

One of the primary barriers to implementing integrated reporting and sustainability accounting in Nigeria is the lack of awareness and understanding among organizations. Many organizations may be unfamiliar with the concepts, frameworks, and benefits associated with integrated reporting and sustainability accounting. This lack of awareness hinders their adoption and implementation. It is essential for organizations to educate themselves about these practices and their potential value (Okoye et al., 2020).

7.1.2    Limited Resources and Capacity

Limited resources and capacity within organizations can present significant barriers to implementing integrated reporting and sustainability accounting in Nigeria. Organizations may lack the necessary financial resources, skilled personnel, and technology infrastructure to effectively implement these practices. This lack of resources and capacity can hinder data collection, analysis, and reporting processes, making it challenging to adopt and sustain integrated reporting and sustainability accounting (Ezeoha et al., 2018).

7.1.3    Regulatory and Legal Frameworks

The absence of clear regulatory and legal frameworks specific to integrated reporting and sustainability accounting in Nigeria can be a barrier to implementation. The lack of guidelines, standards, and enforcement mechanisms may make it challenging for organizations to develop consistent and reliable reporting practices. The establishment of comprehensive regulatory frameworks that promote the adoption and compliance of integrated reporting and sustainability accounting can help overcome this barrier (Ajibolade et al., 2021).

7.1.4    Organizational Culture and Mindset

The prevailing organizational culture and mindset can act as barriers to implementing integrated reporting and sustainability accounting in Nigeria. Organizations that are primarily focused on short-term financial performance and traditional reporting practices may resist the transition to integrated reporting and sustainability accounting. It requires a shift in organizational culture and mindset to embrace a more holistic view of value creation and accountability (Anyaduba et al., 2020).

7.2       Overcoming challenges and promoting adoption in Nigeria

While there are challenges to implementing integrated reporting and sustainability accounting in Nigeria, there are strategies and approaches that can help overcome these barriers and promote their adoption. This section explores some key steps that can be taken to overcome challenges and foster the adoption of integrated reporting and sustainability accounting in Nigeria.

7.2.1    Awareness and Education

Increasing awareness and understanding of integrated reporting and sustainability accounting among organizations and stakeholders is crucial for their adoption. Organizations can actively participate in capacity-building programs, workshops, and training sessions that provide knowledge and insights into these practices. Professional bodies, academic institutions, and industry associations can play a significant role in organizing awareness campaigns and educational initiatives to promote understanding and encourage adoption (Ajibolade et al., 2021).

7.2.2    Collaboration and Partnerships

Promoting collaboration and partnerships among stakeholders can help overcome resource limitations and build capacity for implementing integrated reporting and sustainability accounting in Nigeria. Organizations can collaborate with industry associations, research institutions, and regulatory bodies to share knowledge, resources, and best practices. Collaborative initiatives can support the development of guidance materials, frameworks, and benchmarks specific to Nigeria, ensuring their relevance and alignment with local contexts (Okoye et al., 2020).

7.2.3    Regulatory Framework and Standards

Establishing a robust regulatory framework and adopting relevant reporting standards specific to integrated reporting and sustainability accounting can provide clarity, consistency, and accountability. Regulatory bodies in Nigeria can work towards developing and enforcing guidelines, codes, and reporting requirements that encourage organizations to adopt integrated reporting practices. This can create a level playing field, enhance comparability, and ensure the credibility of integrated reports (Ezeoha et al., 2018).

7.2.4    Leadership and Organizational Commitment

Effective leadership and organizational commitment are crucial for driving the adoption of integrated reporting and sustainability accounting in Nigeria. Organizations need to demonstrate a commitment to sustainability, transparency, and accountability from top management down to foster a culture that embraces these practices. Leaders can champion the adoption of integrated reporting by integrating it into the organization’s strategic objectives, setting targets, and allocating resources for implementation (Anyaduba et al., 2020).

7.3       Best practices for successful implementation

Here are some best practices for successful implementation of integrated reporting and sustainability accounting. These best practices can guide organizations in successfully implementing integrated reporting and sustainability accounting, enabling them to effectively measure, manage, and communicate their sustainability performance.

1. Clear Strategic Alignment: Ensure that integrated reporting and sustainability accounting are aligned with the organization’s overall strategy and objectives. This alignment helps integrate sustainability considerations into decision-making processes and fosters a cohesive approach to value creation (Lozano et al., 2018).
   1. Stakeholder Engagement: Engage with stakeholders throughout the implementation process to understand their expectations, concerns, and interests. This engagement fosters trust, improves decision-making, and ensures that reporting addresses the issues that matter most to stakeholders (Benn et al., 2019).
   1. Robust Data Collection and Analysis: Establish robust systems for collecting, analyzing, and reporting relevant data on environmental, social, and governance (ESG) performance. Use standardized frameworks and indicators to ensure consistency and comparability of data, facilitating meaningful analysis and decision-making (Kolk, 2016).
   1. Integration of Sustainability into Governance and Management: Integrate sustainability considerations into governance structures and decision-making processes. This involves incorporating sustainability metrics and targets into performance management systems, aligning executive compensation with sustainability goals, and integrating sustainability considerations into board discussions (Epstein, 2018).
   1. Communication and Transparency: Effectively communicate integrated reports to stakeholders, ensuring transparency, clarity, and relevance. Use plain language, visuals, and case studies to make complex information accessible. Clearly articulate the organization’s sustainability performance, challenges, and future goals (Rimmel et al., 2017).
   1. Continuous Improvement: Embrace a culture of continuous improvement in integrated reporting and sustainability accounting practices. Regularly review and evaluate the reporting process, engage in stakeholder feedback, and update reporting frameworks and indicators to reflect emerging sustainability issues (Hahn et al., 2015).

8.0       Future Trends and Implications

8.1       Emerging trends in integrated reporting and sustainability accounting

Some emerging trends in integrated reporting and sustainability accounting include the following:

1. Embracing Technology and Digitalization: The integration of technology and digital tools is transforming the landscape of integrated reporting and sustainability accounting. This includes the use of data analytics, artificial intelligence, and blockchain technology to enhance data collection, analysis, and reporting processes, leading to more accurate and real-time reporting (Stubbs et al., 2017).
2. Focus on Materiality and Impact: There is a growing emphasis on materiality assessment and determining the most relevant sustainability issues for an organization and its stakeholders. This trend involves identifying the social, environmental, and economic impacts that are most significant and aligning reporting efforts accordingly (Miočić et al., 2016).
3. Integrated Thinking and Reporting: Integrated thinking refers to the holistic approach of considering financial and non-financial aspects in decision-making and reporting. This trend involves integrating sustainability considerations into strategic planning, risk management, and performance measurement, resulting in more comprehensive reporting (Adams et al., 2016).
4. Climate-related Disclosures: With the increasing focus on climate change and its impacts, there is a growing demand for organizations to disclose their climate-related risks, opportunities, and strategies. This trend is driven by initiatives such as the Task Force on Climate-related Financial Disclosures (TCFD), which aims to enhance climate-related reporting (Arya et al., 2021).
5. Social Value Reporting: Organizations are recognizing the importance of reporting on their social value and societal impact beyond traditional financial measures. This trend involves measuring and communicating the social value created by organizations, including contributions to local communities, human rights, and social well-being (Carroll et al., 2021).

These emerging trends reflect the evolving landscape of integrated reporting and sustainability accounting, highlighting the need for organizations to adapt and embrace new practices to effectively address current and future sustainability challenges.

8.2       Regulatory developments and their impact on reporting practices

The following regulatory developments in Nigeria have had a significant impact on reporting practices, encouraging companies to adopt more comprehensive reporting frameworks and disclose their sustainability performance, thereby enhancing transparency and accountability.

1. The Financial Reporting Council of Nigeria (FRCN): The Financial Reporting Council of Nigeria is the primary regulatory body responsible for setting accounting and reporting standards in Nigeria. The FRCN has developed the Nigerian Code of Corporate Governance, which provides guidelines for reporting practices, including sustainability reporting (Olibe, 2020).
2. Sustainability Reporting Guidelines: In recent years, there has been an increasing emphasis on sustainability reporting in Nigeria. The Nigerian Stock Exchange (NSE) introduced the Sustainability Reporting Guidelines to encourage listed companies to disclose their environmental, social, and governance (ESG) performance (Akintoye et al., 2018).
3. Climate-related Reporting: The Securities and Exchange Commission (SEC) in Nigeria has issued directives on climate risk reporting, aligning with global initiatives such as the Task Force on Climate-related Financial Disclosures (TCFD). This development aims to enhance the disclosure of climate-related risks and opportunities by Nigerian companies (Emmanuel et al., 2020).
4. Nigerian Extractive Industries Transparency Initiative (NEITI): NEITI plays a crucial role in promoting transparency and accountability in the extractive industries in Nigeria. NEITI requires companies in the oil, gas, and mining sectors to report their payments to the government, contributing to increased transparency in the sector (Ijaiya et al., 2019).

8.3       The evolving role of accountants in promoting sustainable business practices

Accountants play a crucial role in promoting sustainable business practices in Nigeria. As sustainability issues gain prominence in the business landscape, accountants are increasingly being recognized as key professionals who can contribute to driving sustainable development. Their evolving role encompasses various aspects, including:

1. Sustainability Reporting and Assurance: Accountants are involved in the preparation, analysis, and assurance of sustainability reports. They ensure that organizations adhere to reporting frameworks and standards, such as the Global Reporting Initiative (GRI) guidelines, and provide independent verification of sustainability performance. This helps enhance the credibility and transparency of sustainability disclosures (Amran et al., 2017).
2. Integrated Thinking and Decision-making: Accountants are increasingly involved in integrated thinking, which involves considering sustainability factors in financial decision-making. By integrating environmental, social, and governance (ESG) considerations into financial analysis and decision-making processes, accountants help organizations identify sustainable business opportunities, assess risks, and allocate resources effectively (Lozano et al., 2019).
3. Performance Measurement and Management: Accountants contribute to the development and implementation of performance measurement systems that incorporate sustainability indicators. They assist organizations in tracking and assessing their environmental and social performance, enabling them to set targets, monitor progress, and make informed decisions to improve sustainability outcomes (Holland et al., 2018).
4. Risk Management and Compliance: Accountants play a crucial role in identifying and managing sustainability risks. They contribute to the development of robust risk management systems that integrate environmental and social risks, ensuring compliance with relevant regulations and standards. Accountants help organizations identify potential sustainability risks, assess their financial implications, and implement appropriate mitigation strategies (Adelopo et al., 2019).
5. Ethical and Responsible Business Practices: Accountants have a responsibility to promote ethical and responsible business practices. They contribute to the development and implementation of ethical frameworks, codes of conduct, and governance structures that foster sustainability principles. Accountants help organizations embed ethical considerations into their operations, promoting responsible behavior and long-term value creation (Asongu et al., 2020).

The evolving role of accountants in promoting sustainable business practices in Nigeria highlights their contribution to embedding sustainability within organizations. By leveraging their financial expertise, ethical standards, and understanding of sustainability issues, accountants are pivotal in driving the transition towards a more sustainable and responsible business landscape.

9.0       Conclusion

9.1       Summary of key findings

Numerous studies have highlighted the positive relationship between integrated reporting and financial performance. Organizations that adopt integrated reporting practices tend to experience improved financial performance, including increased profitability and shareholder value. Additionally, the inclusion of non-financial performance indicators, such as environmental and social metrics, positively impacts organizational success by providing competitive advantages, enhanced reputation, and improved stakeholder relationships.

In the context of Nigeria, stakeholder engagement plays a crucial role in integrated reporting. Companies that actively engage with stakeholders through dialogue and collaboration are better positioned to understand stakeholder expectations, address social and environmental concerns, and create long-term value. However, the effective implementation of integrated reporting faces various challenges in Nigeria, including limited awareness and understanding, inadequate technical skills, lack of standardized frameworks, and the perception of limited financial benefits.

To overcome these challenges and promote successful implementation, organizations in Nigeria should focus on best practices such as leadership commitment, stakeholder engagement, capacity building, and alignment with global reporting frameworks. Adopting a strategic approach, integrating sustainability into business strategies, and ensuring transparent and accurate reporting are crucial steps.

The emerging trends in integrated reporting and sustainability accounting emphasize the increasing importance of non-financial indicators, the integration of sustainability into business models, and the use of technology for data collection and reporting. Furthermore, regulatory developments in Nigeria have influenced reporting practices, with the adoption of frameworks and standards such as the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB).

Accountants in Nigeria play an evolving role in promoting sustainable business practices. They are increasingly recognized as key players in integrating sustainability into financial reporting, ensuring compliance with reporting standards, and providing expertise in measuring and disclosing non-financial performance indicators. Accountants are essential in driving the transition towards a more sustainable and responsible business landscape in Nigeria.

The findings suggest that integrated reporting and sustainability accounting are beneficial for organizations in Nigeria, leading to improved financial performance, enhanced stakeholder relationships, and long-term value creation. By overcoming challenges, adopting best practices, and staying abreast of emerging trends and regulatory developments, organizations in Nigeria can effectively implement integrated reporting and contribute to sustainable business practices.

9.2       Implications for practice and future research directions

The findings of this study have several implications for practitioners and organizations seeking to adopt integrated reporting and sustainability accounting practices:

1. Stakeholder Engagement: Organizations should prioritize stakeholder engagement and establish robust mechanisms for dialogue and collaboration. By actively involving stakeholders in decision-making processes and incorporating their perspectives, organizations can enhance transparency, build trust, and align their reporting with stakeholder expectations.
2. Capacity Building: To overcome the challenges of implementing integrated reporting, organizations should invest in building the technical skills and knowledge required for effective sustainability accounting. This may involve providing training and development opportunities for employees, hiring professionals with expertise in sustainability reporting, and partnering with external consultants or experts.
3. Reporting Standards and Frameworks: Organizations should align their reporting practices with globally recognized standards and frameworks, such as the Global Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB). Adhering to these frameworks helps ensure consistency, comparability, and credibility in reporting, and facilitates benchmarking against industry peers.
4. Integration of Sustainability: Organizations should integrate sustainability considerations into their overall business strategy. By embedding sustainability principles and practices throughout their operations, organizations can drive long-term value creation, mitigate risks, and seize opportunities related to environmental, social, and governance (ESG) factors.

9.3       Future Research Directions

While this study provides valuable insights into integrated reporting and sustainability accounting, there are several areas that warrant further research:

1. Long-term Performance Impact: Future studies could explore the long-term financial and non-financial performance implications of integrated reporting. This could involve assessing the relationship between integrated reporting practices and key performance indicators (KPIs), shareholder value, and market valuation over an extended period.
2. Sector-Specific Analysis: It would be valuable to examine the specific challenges and opportunities associated with integrated reporting and sustainability accounting across different sectors in Nigeria. This sector-specific analysis can provide nuanced insights into the unique characteristics and requirements of various industries and their impact on reporting practices.
3. Stakeholder Perspectives: Future research could delve deeper into the perspectives and expectations of different stakeholder groups regarding integrated reporting. This can help identify the specific information needs and preferences of stakeholders, facilitating the development of more targeted and meaningful reporting practices.
4. Comparative Studies: Conducting comparative studies between organizations in Nigeria and those in other countries can provide valuable insights into the contextual factors that influence integrated reporting practices. Comparing the experiences, challenges, and outcomes of organizations across different national contexts can contribute to a more comprehensive understanding of integrated reporting and sustainability accounting.

By addressing these research gaps, future studies can further advance the field of integrated reporting and sustainability accounting, providing practitioners with evidence-based insights and guiding the development of best practices in Nigeria and beyond.

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