ISSN: 1595-5842 | E-ISSN: 3043-5463 | Google Indexed | DOI Registered with Crossref | Peer-Reviewed Open Access Journal
Alvan Journal of Social Sciences International Peer-Reviewed Open Access Journal
Quarterly publication | Double-blind review | Open access

Alvan Journal of Social Sciences (AJSS)

ISSN: 1595-5842 | E-ISSN: 3043-5463 | DOI Registered with Crossref | Google Indexed

A scholarly platform for interdisciplinary research in governance, procurement, sustainability, education, development studies, environmental management, logistics, and the wider social sciences.

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Volume 3, Issue 1 (2026)

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Research Article

Transparency and Accountability in Public Procurement

N. O. Chibundu, B. U. Dike, U. Chris-Ejiogu

Pages 14-23 Read Article
Research Article

Urban Mass Transit and Socio-Economic Development in Abuja

Mohammed G. Yusuf et al.

Pages 35-49 Read Article
Research Article

Library-Led Open Access Publishing and Scholarly Communication

Essor Gospel Chisa, Mercy Douglas

Pages 186-193 Read Article

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Prof. Ngozi Casmir Ebomuche

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Dr. Ambrose O. Abaneme

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AJSS Article 003

← Volume 3, Issue 2 Contents

ACCOUNTING FOR THE FUTURE: INTEGRATED REPORTING, ECONOMIC

Bridget. C. Obi; Theresa. C. Okoro

Journal
Alvan Journal of Social Sciences
Volume/Issue
3(2), 2026
Pages
23-37
DOI
10.67638/ajss-2026-v3-i2-003
Keywords
Integrated Reporting, ESG, Economic Resilience, Sustainable Development, Natural Capital.
Corresponding author
Bridget. C. Obi
Email
bridgetchika4real@gmail.com
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Abstract

Nigeria's oil sector is the primary source of revenue, but it also fuels environmental degradation and security challenges. In today's volatile world, marked by economic shocks, climate change, and political instability, Nigeria's heavy reliance on oil and gas leaves it particularly vulnerable. Traditional financial reporting falls short of capturing the true cost of growth, leaving the country at a crossroads. This paper examines Integrated Reporting (IR) as a solution that reconciles economic resilience, national security, and environmental integrity. Despite Nigeria's dependence on extractive industries, environmental degradation and resource-based conflicts have deepened security- sustainability paradox. Using a qualitative analysis, a descriptive and ex-post facto research design, and multiple linear regression, this study demonstrates how IR bridges fiscal discipline and ethical governance. Findings show that Integrated Reporting is a strategic tool for balancing economic, environmental, and security objectives in Nigeria's oil and gas sector, with higher IRDI scores linked to better firm performance and stakeholder trust. The study recommends that companies integrate financial and non-financial disclosures and provide training for management on IR standards. Hence, long-term economic solvency requires recognizing ecological health and social stability as fundamental pillars.

Citation

Bridget. C. Obi; Theresa. C. Okoro (2026). ACCOUNTING FOR THE FUTURE: INTEGRATED REPORTING, ECONOMIC. Alvan Journal of Social Sciences, 3(2), 23-37. https://doi.org/10.67638/ajss-2026-v3-i2-003

Bridget. C. Obi
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