author(s)
Suleiman Hadiza Ahmed, Ahmad Abdul-Rahman and Kabir Yazid Ibrahim

abstract
This paper examines the impact of stakeholders’ expectations and institutional pressures in shaping sustainability reporting practices in the solid mineral sector of the Nigerian extractive industry. More specifically, how stakeholder demands directly impact the content and quality of sustainability reports. To achieve these objectives, the paper covers the period of ten (10) years ranging from 2014 to 2023. The population of the study consist of the entire solid mineral firms listed in the Nigerian Exchange Group as at 31st December, 2023. The study employed convenience sampling techniques to arrive at a sample size of 5 firms. Data in relation to dependent variable; sustainability reporting and independent variables internal stakeholders, external stakeholders, institutional pressure and organizational culture were collected from the annual report and accounts of sample firms using the secondary method of data collection. The study employed multiple regression models and descriptive statistics to analyse the data. The findings revealed amongst others that external stakeholder’s pressure and organizational culture positively and significantly impact sustainability reporting practice of listed solid minerals firms in Nigeria. On the other hand, the findings reveal internal stakeholders’ pressure to have negative insignificance effect and institutional pressure has positive insignificance effect on sustainability reporting. Based on its findings, the study concludes stakeholders’ expectation to have significance effect on sustainability reporting. Based on these, the study recommends among others that Listed solid mineral firms in Nigeria should endeavor to respond adequately to external stakeholders’ pressure by reporting and complying with the regulatory requirements from external stakeholders, like ministry of environment, environmental protection agency, NEITI, NASREA etc. Listed solid mineral firms in Nigeria should developed internal organizational culture that value and adequately cater for the firm’s sustainability and environmental reporting requirements. This can be achieved by incorporated sustainability reporting behavior in their norms and values making it compulsory to take in to consideration sustainability concern in making any decision at al level in the organization.