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All Journal Management Analysis Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Indonesian Management and Accounting Research Journal of Accounting Inaba
Olowookere, Johnson Kolawole
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of Accounting Inaba

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Corporate Sustainability And Working Capital Management Efficiency In Emerging Markets: Evidence From Listed Firms In Nigeria Mbah, Fatima Imika; Olowookere, Johnson Kolawole; Olagunju, Adebayo; Oladejo, Titilayo Moroomoke
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.525

Abstract

Corporate sustainability, previously viewed through environmental, social, and governance (ESG) lenses, is now integral to strategic and financial performance. This study investigates the impact of corporate sustainability on the working capital management efficiency (WCME) of listed companies in Nigeria. Drawing on stakeholder theory and resource-based theory, the study conceptualizes corporate sustainability in a composite perspective and assesses its impact on WCME. The empirical analysis utilizes panel data from listed non-financial firms (2014 – 2024). The findings revealed that corporate sustainability performance exerts an adverse and statistically noteworthy effect on both the cash conversion cycle (CCC) and the WCME score. The findings have recommendations for policymakers, corporate managers, and investors, highlighting the need for firms to develop strategies that facilitate efficient working capital management while pursuing sustainability. The policymakers and firm managers must maintain this balance, to ensure sustained operational performance and the overall financial health of the firms.
Co-Authors Adebayo, Aderemi Olalere Adeyemi, Adewumi Zaid Mbah, Fatima Imika Odetayo, Tajudeen A. Olabiyi, Kehinde Ajike Oladejo, Titilayo Moroomoke Olagunju, Adebayo Olakunle Abraham Olateju Olateju, Dare John Oyedele, Oloruntoba