Bank's asset quality deteriorates when banks are exposed to high non-performing loans and associated credit risks. Sustainability reporting deepens the acceptability and understanding of huge opportunities and enhances the corporate competitive advantage of the banks in enhancing banks’ assets quality. This study investigated the effect of sustainability reporting on the assets quality of listed deposit money banks (DMBs) in Ghana, Kenya and Nigeria. The study explored secondary data, using a population of 95 listed DMBs, while a sample size of 31 DMBs was purposively selected for a period of 12 years. Data were extracted from the annual financial records of the banks and sustainability reporting checklist in line with the Global Reporting Initiative. The validity and reliability of the data were premised on the statutory audit of the financial statements. Descriptive and inferential (multiple regression) statistics were used to analyze the data at a 5% significant level. The study found that sustainability reporting significantly affected the assets quality of the listed deposit money banks in Ghana, Kenya and Nigeria (Adj R2 = 0.47, Wald-test (4, 367) = 342.18, p < 0.05). Based on the finding, the study recommended managers of the banks should exhibit high professional competence, and exercise managerial expertise and ethical practices in compliance with sustainability reporting best corporate best practices capable of enhancing the assets quality of the banks.
Investor protection has suffered some setback lately; however, corporate reporting and recently integrated reporting (IR) is expected to provide a solution. Thus, this study became imperative to examine the effect of value relevance of IR on the protection of financial capital providers (shareholder and creditor) in Nigeria with a focus on Deposit Money Banks (DMBs). This study adopted an ex-post facto research design. The population was 24 DMBs under CBN supervision as of 31 December 2020. A sample of 13 DMBs was selected based on their listing status on the Nigerian Exchange (NGX) for the period 2005–2020. The study used inferential (correlation and regression) statistics to analyze the data. The study found that value relevance of IR had a significant effect on shareholder protection in pre-and post-IR Framework eras (Adj.R2 = 0.395, DID = 0.856, F(3, 204) = 27.43, p < 0.05), but had no significant effect on creditor protection (Adj.R2 = 0.003, DID = 0.139, F(3, 204) = 1.72, p > 0.05). The study concluded that the value relevance of IR affected shareholder protection in Nigerian DMBs but had no effect on creditor protection. It was recommended that regulators and corporate leaders should pay more attention to creditor protection.
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