The outbreak of coronavirus disease (COVID-19) has severely affected the global and Nigerian Economy. The most affected victims of the pandemic are the Small and medium scale enterprises (SMEs). This study aim to explore the role of finance in sustainable operations of SMEs in Nigeria post COVID-19 pandemic. The study shall adopts a quantitative approach where questionnaires are distributed to SME owners and managers in the Northeast region of Nigeria. A total sample of 384 SMEs are expected to participated in this study. The Dataset collected for the purpose of this study is expected to be analysed using both binomial and T-test. The data collected revealed that finance plays an important role in the sustainability of business in the sampled area. Based on the findings, it is recommended that government should provide means of tacking the funding challenges faced by SMEs through provision of infrastructure and loan facilities. Finally, the business owners should equally focus on wealth and profit generation, bearing in mind other social and environmental concerns.

This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with a corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel data set of 118 companies listed on the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed the significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria.

The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance.

This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel dataset of 118 companies listed in the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis using pooled Ordinary Least Square (OLS), Fixed Effect (FE), and Random Effect (RE) models. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria.

Purpose: This study aimed to focus on bibliometric analysis and the concept of corporate sustainability performance (CSP) to understand the evolutionary and developmental trends in the field of CSP.   Design/methodology/approach: This study conducted a bibliometric analysis of 1,518 Scopus-indexed documents on CSP published from 1975 to August 2021 to provide meaningful insights for further discussions. For this purpose, the study used VOSviewer software for drafting the literature and Harzing's Publish or Perish software to obtain impact matrices and citation information. Findings:  The findings revealed that the number of CSP-related publications has increased in recent years (1975-1991: 21 publications, 1992-2007: 206 publications, and 2008-2021: 1291 publications). Furthermore, the findings revealed a significant increase in interest in the CSP field. Business, management, and accounting (34 %) were the most studied subject areas, and the Journal of Business Ethics, with a TP of 150, as the most productive scientific journal.   Research, Practical & Social implications:  This study examines how academic interest in CSP has evolved and identifies areas for further exploration in the CSP context. This study contributes to the current literature in the CSP domain by providing a bibliometric analysis. Furthermore, this bibliometric analysis would aid in decision-making and policy formulation related to CSP.   Originality/value:  The overall findings revealed an increase in CSP development in the scientific field, linked to the continued expansion of empirical research papers, researchers/authors, and citations.