43rd International Conference on Tourism & Management Sciences
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Accepted Abstracts

Effect of Sustainability and Triple Bottom Line Reporting on Organizational Performance among Money Deposit Banks in South East Nigeria

Thompson Savior Thaddeus*
Department of Management, Faculty of Business Administration, University of Nigeria, Nigeria.

Citation: Thaddeus TS (2023) Effect of Sustainability and Triple Bottom Line Reporting on Organizational Performance among Money Deposit Banks in South East Nigeria. SciTech Management Sciences 2023.

Received: December 15, 2023         Accepted: December 18, 2023         Published: December 18, 2023

Abstract

The concept of sustainability reporting and triple bottom line (TBL) reporting is an approach often adopted in accounting and business in order to increase the stake holder knowledge horizon. This concept cut across the normal traditional financial approaches adopted by companies globally, its impact is being reveal through it functionality and applicability reported by different companies‟ manager around the world. This paper seeks to examine the effect of Sustainability and Triple Bottom Line Reporting on organizational performance among Money Deposit Banks in South East Nigeria. The specific objectives were to determine; a financial factor that influences organizations adoption of sustainability and triple bottom line reporting on performance of Money Deposit Banks in South East Nigeria. The research design adopted for the purpose of this study was descriptive survey design. The population of the study was 917. The hypotheses were tested using inferential statistical technique such as Regression Analysis and Pearson’s Product Correlation Analysis computed using computer software for statistical package for social sciences (SPSS) version 20. Based on the findings of the study, sustainability and triple bottom line reporting has a significant effect on performance of money deposit banks in South East Nigeria. The study therefore concludes that sustainability and triple bottom line reporting influences organizational performance among money deposit banks in South East Nigeria. The researcher recommends that Sustainability and triple bottom line reporting systems should be developed within the national, industry and firm-level context to enable manager’s account for specific costs of operations affecting.
Keywords: Diversity management, Job roles, Performance, Conflict resolution policies