Investor and Assuror perspectives on materiality for sustainability reporting: An exploratory case study of Nigeria's oil and gas industry

Osai Simeon Nnodim
This thesis utilises the materiality concept of accounting to investigate institutional investor and assuror practitioner perspectives on sustainability reporting in the Nigerian oil and gas sector. The outcome of this investigation is expected to provide some insight into the prospects of success for the Nigerian financial sector’s drive to normalise sustainability reporting. For this purpose, a qualitative case study research was undertaken, which involved interviews of investors in decision making roles and auditors with social...
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