International Journal of Case Studies (ISSN Online 2305-509X)

VOLUME 15, ISSUE 6
IMPACT FACTOR 4.428

1) Environmental Audit and Sustainability Report Quality in Listed Multinational Firms in Nigeria
Author Details: ¹Olayinka Ifedayo EMMANUEL-ADEYEFA-Doctoral Student, Department of Accounting Adekunle Ajasin University, Akungba Akoko ²Elijah Oladeji OLADUTIRE PhD-Department of Accounting, Adekunle Ajasin University, Akungba Akoko ³Olusola Esther IGBEKOYI PhD-Department of Accounting-Adekunle Ajasin University, Akungba Akoko RMD
Abstract:
The multinational firms in Nigeria presents sustainability reports that portray high investment in sustainability; yet the quality of these reports in terms of responsibility and relevance of materiality of the disclosures are questionable. This study examined how environmental audit can influence sustainability report quality in multinational firms in Nigeria. The study employed longitudinal research design. Secondary data were obtained from the sustainability reports of the firms for seven years period covering 2016 to 2022. The study focused on 37 listed multinational firms in Nigeria as at 31^st December, 2022. The estimation was carried out using descriptive statistics and panel regression analysis. The findings revealed that environmental audit scope has significant positive effect on sustainability quality. Also, materiality of environmental disclosure positively and significantly affect sustainability report quality. It is concluded that the audit coverage of sustainability reports and the material value of the components of the disclosures have ability to influence the quality of sustainability reports disseminated by the firms. The study recommended that regulators should widen the audit net; and focus more on the material value of items disclosed in the sustainability report to ensure that impactful environmental responsibility functions is performed by firms in Nigeria
Keywords:Environmental audit, environmental audit scope, materiality of disclosure, sustainability reporting
[Download Full Paper] [Page 01-14]
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2) Overcoming “Unsought” Funerals to Improve Satisfaction
Author Details: John W. Crane, D.B.A-Belmont Abbey College
Abstract:
Funerals in the United States are considered an unsought good, but one that affects all consumers at some point. Total annual deaths continue to trend upward, but the number of traditional funerals with burial continues to decrease as the majority of final dispositions are cremation. At the same time, competition for funeral goods and services continues to expand beyond funeral homes and cemeteries with preneed companies, third-party casket sellers, cremation product retailers, and technology services competing for the deathcare industry’s revenue and profit. Consumer research on funeral goods and services suggests that product knowledge and involvement are positively related to satisfaction, whereas financial concern is negatively related to it. Given the established positive relationship between customer satisfaction and customer loyalty, which drives financial growth, it is important for funeral homes to understand key factors that support customer satisfaction and enhance their value proposition while intentionally differentiating themselves from the competition.
Keywords: deathcare, funeral service, unsought good
[Download Full Paper] [Page 15-20]
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