Sustainable Social Reporting and Community- Business Relations in South- South Communities of Nigeria

摘要

This study basically sought to identify the extent to which sustainable social reporting of oil companies’ impact on community-business relations in Niger-Delta part of Nigeria. The study adopted a cross-sectional survey research design and a sample of 104 respondents representing various stakeholders in the affected communities. Hypotheses were formulated in line with the research objectives and research questions and were tested using Spearman correlation statistical tool via Statistical Package for Social Sciences (SPSS) software. The significant findings of the study is that sustainable reporting of the oil companies in the area of community projects impact significantly on community-business relations. The study also revealed that sustainability accounting affect the level of profitability of the companies in Nigeria. The implication of findings is that community- business relations are enhanced through effective reporting of commitments of companies in improving social infrastructure in the communities. This will not only promote healthy relationship between the principal place of location of the companies but will promote the level of profitability of the companies.