THE ROLE OF TAX INCENTIVE ON SUSTAINABILITY DISCLOSURES AND PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

The study examined the moderating effects of tax incentive on the relationship between sustainability disclosure and the performance of listed manufacturing firms on the Nigeria Exchange Group from 2015-2024. The motivation behind this study are, limitation in Empirical evidence and the use of tax incentive as a policy tool for sustainability disclosure among manufacturing firms.The study content three (3) variables for measurement they are, Environmental disclosure, economic disclosure and social disclosure. By this, the study have four objectives, four research questions, and four hypothesis. The study adopted the modified Linear information model of firm performance using Generalised Method of Moment (GMM) for regression via Stata. The results reveal that, economic and Environmental Disclosures have a positive and significant effect on firm performance. While tax incentive has a positive and significant moderating effect on economic and Environmental disclosure there improve their performance. However, disclosing social related activities has a negative but significant effect on firm performance. The study recommends that listed firms in Nigeria should keep reporting their economic and Environmental related activities, although more awareness regarding social disclosure need to encouraged.