DOI: 10.36347/sjebm.2017.v04i08.014

Pages: 563-569

This research investigates the impact of triple bottom line (TBL) disclosure (economic, social and environmental disclosure) on the financial performance (bottom line performance) of non-financial firms listed in Nigerian stock exchange between the period 2005 to 2016. TBL is measured by the level of disclosure of economic, social and environmental initiatives, while bottom line or financial performance is measured by Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). Multivariate regression models were specified for testing formulated hypotheses. The hypotheses revealed that while TBL Disclosure has a significant impact on ROA and ROE, it does not have a significant impact on NPM of companies quoted on the Nigeria Stock Exchange. It was recommended from the findings that firms should alongside economic performance disclosure, increase their disclosure of environmental and social initiatives and investments in order to improve their bottom lines and value.