The Impact of Sustainability Reporting on the Brand Performance
1Agama, Emieseifa James,2Udoh, Francis Sylvanus, 3Diyoke, Kenneth Onyeka, 4Saji George, 5Nwoye May IfeomaSustainability reporting has established itself as an essential tool capable of assisting firms and organisations in meeting the rising need for openness from consumers, investors, other stakeholders, and society in general. The study was necessitated following the persistent application of sustainability reporting tools to influence brand performance. The study adopts a cross sectional survey research design, and with an infinite population A sample size 384, the proportionate sampling technique was used in administering the five-point Likert scale structured questionnaire to different categories of the banks’ customers. The result of the study indicated that on a general note, the impact of sustainability reporting on brand performance of the banks is significant. Also, after the introduction of mediating variable media exposure, the model R-square and R-square adjusted was seen to have improved (68.2% and 67.9%) respectively, implying that the introduction of the mediation variable improves the explanatory power of the model and thus more robust. Based on these findings the study concluded that organisations need to report and communicate their sustainability efforts to enhance the perception of their customers. The study recommends the deepening of social responsibility through the improvement of engagement via the media. Similarly, there is the need for the banks to ensure transparency, participation, and accountability in communicating their corporate social responsibility activities.