Global Mou Perspective on Sustainability Expenditure and Host Community Satisfaction in the Niger Delta Region of Nigeria

This study examines the effect of corporate sustainability expenditure on host community satisfaction from the perspective of the SPDC’s Global Memorandum of Understanding (GoMU), focusing on the host communities of oil companies in Rivers and Bayelsa. The environmental, social, and fiscal dimensions of corporate sustainability expenditures were analysed, whereas community satisfaction is measured in terms of community trust, attachment, and quality of life. The research utilised a mixed-method design. The primary data were analysed using Pearson Correlation and Cross-Sectional Multiple OLS regression. The findings indicated that none of the three dimensions of corporate sustainability expenditure (environmental, social, and economic) significantly impact community trust. Based on these findings, the study concludes that GMoU has not yet addressed the numerous socioeconomic and environmental challenges facing oil-producing communities. Among the recommendations is that SPDC should be more transparent in its relationships with its host communities and eliminate all barriers surrounding the implementation of the GMoU

The Role of Training and Development in Women Entrepreneur Empowerment in SMEs, Rivers State

The study ascertains the relationship between training and development in women entrepreneur empowerment in SMEs, Rivers State. Five hypotheses were formulated and tested for the purpose of this study. The population for this study comprises of one hundred and forty (140) women company owners and managers. The convenient sampling technique was used in selecting the sample for the study while the Taro Yamane's formula was used to determine the sample size for the study which was one hundred and three (103). Data for the study was collected through the distribution of a well-structured questionnaire. A total of one hundred and three (103) questionnaires were distributed to respondent but only ninety-seven (97) of those questionnaires were retrieved and used for the study. Pearson Moment Correlation Coefficient was used to scrutinize the null hypotheses, via the aid of SPSS 21.0. Finding from the study showed that there is a positive and significant relationship between mentoring and role play, and economic and cultural empowerment in SMEs, Rivers State. the study therefore concludes that there is a significant and positive relationship between training and development in women entrepreneur empowerment in SMEs, Rivers State

Environmental Cost Disclosure and Financial Performance of Listed Oil and Gas Firms in Nigeria

The study investigated environmental cost disclosure and financial performance of oil and gas companies listed on NSE for the period of 2008 to 20019. The study specifically examined the impact of environmental cost disclosure, which includes waste management costs and pollution control costs, using return on assets as proxy of financial performance. The study adopted the ex-post facto research design and the data was sourced from the companies’ annual audited financial reports and Department of Petroleum Resources (DPR) for the period from 2008 to 2019. The panel data regression technique was applied in estimating the study’s parameters. Findings showed that employee health and safety costs have a negative and significant relationship with return on assets of oil and gas companies in Nigeria and also no significant relationship with return on equity. The study therefore concluded that environmental cost disclosure has a significant but mixed effect on the financial performance of oil and gas companies listed on the NSE for the period

Environmental Cost Disclosure and Financial Performance of Listed Oil and Gas Firms in Nigeria

The study investigated environmental cost disclosure and financial performance of oil and gas companies listed on NSE for the period of 2008 to 20019. The study specifically examined the impact of environmental cost disclosure, which includes waste management costs and pollution control costs, using return on assets as proxy of financial performance. The study adopted the ex-post facto research design and the data was sourced from the companies’ annual audited financial reports and Department of Petroleum Resources (DPR) for the period from 2008 to 2019. The panel data regression technique was applied in estimating the study’s parameters. Findings showed that employee health and safety costs have a negative and significant relationship with return on assets of oil and gas companies in Nigeria and also no significant relationship with return on equity. The study therefore concluded that environmental cost disclosure has a significant but mixed effect on the financial performance of oil and gas companies listed on the NSE for the period