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Abstract
This study examined the effect of Sustainability Reporting and Technology(SRT) on the performance of Nigeria public enterprises. It ascertains the surrogates on Return On Asset (ROA) and effects of Economic, Social and Environmental performances disclosures on Return on Asset (ROA) of public enterprises in Nigeria. Obviously companies could extend their strategic policies and sustainability reporting practices in order to meet the environmental and social needs of the both current and future stakeholders. The issue of sustainability reporting has gained wide supports in recent times due to the increasing awareness that the activities of most organizations have adverse effects on the current and future ecosystems, societies, and environments. The main objectives of this study was to investigate the effect of sustainability Reporting and technology on the performance of Nigeria public enterprises’ Return on Assets (ROA) which were listed on Nigeria Stock Exchange (NSE). The researcher utilized secondary data collected from the annual financial report of individual companies selected for the study, content analysis and Website of Nigeria Stock Exchange (NSE). The multiple regression models were applied in analyzing the data collected. Also, the hypotheses formulated were tested and result obtained according to each variable and proxy. Recommendations were offered for improvement on the current sustainability standards which should be in line with the country’s specific social and environmental challenges while the implementation should rather be obligatory than voluntary to remove the conservativeness of some companies towards social and environmental sustainability reporting in Nigeria. Keywords: Sustainability Reporting, Return on Asset (ROA), Stakeholders, Environmental disclosure, Social disclosure, Public enterprises, Global Reporting Initiative (GIR).