Empirical examination of sustainability reporting, return on capital employed and gross profit margin

This study examined the effect of social and environmental disclosure respectively on gross profit margin (GPM) return capital employed (ROCE) manufacturing firms in Nigeria. was prompted by dearth literature sustainability reporting (SR) inexistence Nigerian based SR standards guidelines. The adopted <i>ex-post facto</i> research design while data were gathered from annual reports 23 sampled companies period 2012 to 2021, which represents International Financial Reporting Standards Nigeria as at time study. Finding regression analysis showed there is significant positive GPM. However, no observed ROCE, could have been due other factors outside our scope It therefore recommended among others that business organizations incorporate part their policy reap associated benefit GPM with high hopes things being equal, constant increase will influence ROCE significantly a point. As recommendation, government should put place awards recognition programs for near or 100% encourage more sustainability-driven economy towards achievement sustainable development goals agenda.