157 | Page WEST AFRICAN JOURNAL OF BUSINESS AND MANAGEMENT SCIENCES FACULTY OF BUSINESS ADMINISTRATION IMO STATE UNIVERSITY, OWERRI NIGERIAN EDITION VOL. 11 NO. 2 DECEMBER 2022 CORPORATE PERFORMANCE EFFECT ON SUSTAINABILITY REPORTING OF NON-FINANCIAL LISTED COMPANIES IN NIGERIA BEREPREBOFA, DUDUTARI Department of Marketing, Dennis Osadebay University, Asaba And SINEBE, M.T. Department of Accounting, Delta State University, Abraka Abstract The study aimed to investigate the effect of corporate performance on sustainability reporting in non-financial listed firms in Nigeria. It used a quantitative research design to analyze the sustainability reporting practices of 113 non-financial enterprises listed in Nigeria from 2012 to 2021. The sample size of 40 firms were obtained using the convenience sampling technique. The study found that return on assets (ROA) had an insignificant impact on sustainability reporting of non-financial listed firms in Nigeria. Return on capital employed (ROCE) had an insignificant impact, while net profit margin (NPM) also had an insignificant impact. The study suggests that Nigerian listed companies should implement a more inclusive and varied strategy for sustainability reporting, including environmental and social impact, corporate governance, and international sustainability standards and frameworks to improve transparency and accountability. Keywords: Sustainability Reporting, Net Profit Margin, Return on Capital employed, financial performance. Introduction The performance of a firm is described as its ability to effectively utilize its scarce resources like capital, labor, and land to create value. This involves achieving financial gains while fulfilling diverse stakeholder interests through its ability to oversee both its financial and non-financial activities and sustainability within a corporation is considered significant when it is achieved in a significant manner. However, business organizations are often deemed to lack social and ecological responsibility due to adverse consequences they generate, such as environmental degradation, climate change, pollution, and exacerbating poverty in their host communities.