Javascript is required
Search
Volume 4, Issue 2, 2026
Open Access
Research article
Strategic Value Relevance of Environmental, Social, and Governance Disclosure: Re-Examining the Ohlson Valuation Framework in the Nigerian Capital Market
samuel abiodun ajayi ,
elizabeth adeola julius ,
olalekan adebola kolawole ,
grace oyefunke ajagbe ,
oguntuase sunday isaac
|
Available online: 04-08-2026

Abstract

Full Text|PDF|XML
Sustainability disclosure increasingly influences investment decisions and market valuation in global capital markets. Traditional valuation frameworks primarily rely on accounting fundamentals such as earnings and book value, while the growing importance of environmental, social, and governance (ESG) information has expanded the role of non-financial indicators in strategic investment analysis. Empirical evidence regarding the value relevance of ESG disclosure in emerging markets, particularly within the Nigerian capital market, remains limited. This study investigates the relationship between ESG disclosure and firm market value using an extended Ohlson valuation framework. Annual firm-level data obtained from companies listed on the Nigerian Exchange Group were analyzed using panel regression techniques, including fixed-effects estimation and dynamic generalized method of moments (GMM) analysis. The study further examined the individual effects of ESG disclosures and evaluated the moderating role of governance quality in strengthening the value relevance of environmental and social disclosure. The results showed that ESG disclosure positively affected share prices, indicating that sustainability information contributed to investors’ valuation decisions. Governance disclosure exhibited the strongest and most consistent positive effect on market value, while social disclosure remained positively significant and environmental disclosure demonstrated a weaker but positive influence. The interaction analysis further revealed that governance quality strengthened the positive effects of environmental and social disclosure on share prices. These findings indicate that governance mechanisms improve the credibility and valuation relevance of sustainability information in emerging capital markets. This study extends the Ohlson valuation framework by integrating ESG dimensions and governance interaction effects within a data-driven market valuation model. The findings provide practical insights for corporate managers, investors, regulators, and policymakers seeking to enhance strategic sustainability reporting and improve long-term market confidence in emerging economies.

Abstract

Full Text|PDF|XML

Rice is a strategic food commodity, and its supply chain involves farms, mills, distribution centres, and markets. This study presented a multi‑objective mathematical model for a rice supply chain that minimized total costs (economic objective), soil erosion caused by water used in cultivation (environmental objective), and total water consumption. A real case study from Iran including four major rice‑producing regions was analysed under three water availability scenarios. To handle uncertainty in rainfall and irrigation water, stochastic programming was applied and the multi‑objective model was solved using extended goal programming. Sensitivity analyses examined changes in water availability, objective function weights, and import limits. Results demonstrated that under water‑scarce conditions, production in arid regions (e.g., Khuzestan) was not economically or environmentally viable, leading to increased imports. The model provides a practical tool for policymakers balancing food security, cost, environmental sustainability, and water conservation.

Abstract

Full Text|PDF|XML
Personnel selection represents one of the most important tasks of human resource management, while the selection of engineering personnel is of particular interest to the industrial manufacturing sector. This study dealt with the problem of selecting a quality engineer based on applications submitted in response to a job advertisement announced by a company that manufactured industrial equipment. The aim of the research is to demonstrate the robustness of a hybrid Multi-Criteria Decision-Making (MCDM) model based on the integration of the CRiteria Importance Through Intercriteria Correlation (CRITIC) method and the Square-Root based Evaluation Method (SREM). Such a model aims to reduce subjectivity in the decision-making process and serves as a supporting tool for company management in the personnel selection process. The results obtained from the case study demonstrated that the proposed model objectively and reliably identified the most suitable candidate, while taking into account different performance characteristics. The solution proved to be highly stable, since the sensitivity analysis revealed that even in the case where all criteria had equal importance, the best candidates remained at the top of the ranking list. Furthermore, this research indicated that the proposed CRITIC–SREM model could probably be a standard decision-support tool for decision-makers in personnel selection and the handling of similar problems.
- no more data -