id	sid	eid	entity	type
gssr-1295	1	1	2833	CARDINAL
gssr-1295	1	2	162	CARDINAL
gssr-1295	1	3	nigerian	NORP
gssr-1295	1	4	lawal balarabe1*	PERSON
gssr-1295	1	5	umar farouk abdulkarim2	PERSON
gssr-1295	2	1	social sciences	ORG
gssr-1295	2	2	federal university gusau	ORG
gssr-1295	3	1	social sciences	ORG
gssr-1295	3	2	federal university gusau	ORG
gssr-1295	3	3	nigeria	GPE
gssr-1295	3	4	amiru lawal balarabe	PERSON
gssr-1295	4	1	09 june, 2025	DATE
gssr-1295	4	2	25 june,	DATE
gssr-1295	4	3	2025	DATE
gssr-1295	4	4	26	CARDINAL
gssr-1295	4	5	june	DATE
gssr-1295	4	6	2025	DATE
gssr-1295	4	7	nigeria	GPE
gssr-1295	6	1	62	CARDINAL
gssr-1295	6	2	between 2018	DATE
gssr-1295	6	3	2023	CARDINAL
gssr-1295	8	1	nigeria	GPE
gssr-1295	9	1	esg	ORG
gssr-1295	13	1	163	CARDINAL
gssr-1295	14	1	net-zero	CARDINAL
gssr-1295	14	2	ahmad & verma	ORG
gssr-1295	14	3	2022	CARDINAL
gssr-1295	15	1	eccles	GPE
gssr-1295	15	2	kastrapeli	GPE
gssr-1295	15	3	2023	CARDINAL
gssr-1295	17	1	nigeria	GPE
gssr-1295	18	1	johnson & musa	ORG
gssr-1295	18	2	2024	DATE
gssr-1295	20	1	net-zero	CARDINAL
gssr-1295	21	1	babatunde	GPE
gssr-1295	21	2	2024	DATE
gssr-1295	22	1	three	CARDINAL
gssr-1295	22	2	nigeria	LOC
gssr-1295	23	1	decarbonization	PERSON
gssr-1295	24	1	2023	CARDINAL
gssr-1295	26	1	nigeria	GPE
gssr-1295	26	2	adegbite, & nakpodia	ORG
gssr-1295	26	3	2023	CARDINAL
gssr-1295	27	1	ngx esg	ORG
gssr-1295	28	1	2024	DATE
gssr-1295	30	1	hassan	PERSON
gssr-1295	30	2	2023	CARDINAL
gssr-1295	30	3	nigerian	NORP
gssr-1295	31	1	nwankwo	ORG
gssr-1295	31	2	2023	CARDINAL
gssr-1295	32	1	2024	CARDINAL
gssr-1295	32	2	nigerian	NORP
gssr-1295	34	1	nigerian	NORP
gssr-1295	35	1	three	CARDINAL
gssr-1295	37	1	164	CARDINAL
gssr-1295	37	2	nigerian	NORP
gssr-1295	39	1	ngx esg	ORG
gssr-1295	40	1	2023	CARDINAL
gssr-1295	41	1	quarterly	DATE
gssr-1295	41	2	nigerian	NORP
gssr-1295	41	3	2.1×	CARDINAL
gssr-1295	41	4	cbn	ORG
gssr-1295	41	5	2024	DATE
gssr-1295	42	1	2023	CARDINAL
gssr-1295	43	1	nigeria	GPE
gssr-1295	43	2	68%	PERCENT
gssr-1295	43	3	pwc nigeria	ORG
gssr-1295	43	4	2024	DATE
gssr-1295	44	1	2023	CARDINAL
gssr-1295	44	2	2024	DATE
gssr-1295	45	1	eccles et al	GPE
gssr-1295	45	2	2023	CARDINAL
gssr-1295	46	1	2024	DATE
gssr-1295	47	1	nigerian	NORP
gssr-1295	47	2	1.2%	PERCENT
gssr-1295	47	3	5%	PERCENT
gssr-1295	47	4	pwc nigeria	GPE
gssr-1295	47	5	2024	DATE
gssr-1295	48	1	third	ORDINAL
gssr-1295	48	2	2024	DATE
gssr-1295	49	1	nigeria	GPE
gssr-1295	49	2	2023	CARDINAL
gssr-1295	50	1	2024	DATE
gssr-1295	51	1	2023	CARDINAL
gssr-1295	53	1	nigeria	GPE
gssr-1295	53	2	babatunde et al.	PERSON
gssr-1295	53	3	2024	DATE
gssr-1295	54	1	38l/₦1	CARDINAL
gssr-1295	54	2	2023	CARDINAL
gssr-1295	55	1	165	CARDINAL
gssr-1295	55	2	15-20%	PERCENT
gssr-1295	55	3	2024	DATE
gssr-1295	56	1	cbn	ORG
gssr-1295	56	2	2024	DATE
gssr-1295	57	1	2023	CARDINAL
gssr-1295	57	2	32%	PERCENT
gssr-1295	57	3	nigerian	NORP
gssr-1295	57	4	2024	DATE
gssr-1295	58	1	african	NORP
gssr-1295	58	2	2023	CARDINAL
gssr-1295	58	3	7	CARDINAL
gssr-1295	58	4	2023	CARDINAL
gssr-1295	59	1	0-100%	PERCENT
gssr-1295	59	2	ngx esg	ORG
gssr-1295	59	3	nigeria	GPE
gssr-1295	59	4	92	CARDINAL
gssr-1295	59	5	2024	DATE
gssr-1295	60	1	0-100%	PERCENT
gssr-1295	60	2	85+%	ORG
gssr-1295	60	3	30%	PERCENT
gssr-1295	60	4	2024	DATE
gssr-1295	61	1	2024	DATE
gssr-1295	62	1	18%	PERCENT
gssr-1295	62	2	2024	DATE
gssr-1295	63	1	sec nigeria	ORG
gssr-1295	63	2	2023	CARDINAL
gssr-1295	64	1	ifc	ORG
gssr-1295	64	2	2023	CARDINAL
gssr-1295	67	1	2023	CARDINAL
gssr-1295	67	2	150	CARDINAL
gssr-1295	67	3	nigerian	NORP
gssr-1295	67	4	18%	PERCENT
gssr-1295	67	5	5 years	DATE
gssr-1295	68	1	nwankwo	ORG
gssr-1295	68	2	2024	CARDINAL
gssr-1295	68	3	3%	PERCENT
gssr-1295	68	4	22%	PERCENT
gssr-1295	69	1	2023	CARDINAL
gssr-1295	69	2	west african	NORP
gssr-1295	70	1	2024	CARDINAL
gssr-1295	70	2	31%	PERCENT
gssr-1295	71	1	pwc	ORG
gssr-1295	71	2	2024	CARDINAL
gssr-1295	71	3	68%	PERCENT
gssr-1295	71	4	2%	PERCENT
gssr-1295	72	1	2024	CARDINAL
gssr-1295	72	2	40%	PERCENT
gssr-1295	73	1	uche	ORG
gssr-1295	73	2	2025	DATE
gssr-1295	74	1	nigerian	NORP
gssr-1295	76	1	babatunde	PERSON
gssr-1295	76	2	2023	CARDINAL
gssr-1295	76	3	nigerian	NORP
gssr-1295	76	4	50%	PERCENT
gssr-1295	76	5	2.3×	CARDINAL
gssr-1295	76	6	72%	PERCENT
gssr-1295	77	1	166	CARDINAL
gssr-1295	77	2	the world bank's	ORG
gssr-1295	77	3	2024	CARDINAL
gssr-1295	77	4	200	CARDINAL
gssr-1295	77	5	1	CARDINAL
gssr-1295	77	6	quarterly	DATE
gssr-1295	77	7	0.8 percentage	PERCENT
gssr-1295	78	1	2023	CARDINAL
gssr-1295	78	2	37%	PERCENT
gssr-1295	78	3	adoption to 12%	PERCENT
gssr-1295	79	1	2024	CARDINAL
gssr-1295	79	2	19-24%	PERCENT
gssr-1295	80	1	2025	DATE
gssr-1295	80	2	20l/₦1	CARDINAL
gssr-1295	81	1	cbn	ORG
gssr-1295	81	2	2024	CARDINAL
gssr-1295	81	3	28%	PERCENT
gssr-1295	82	1	nacc	PERSON
gssr-1295	82	2	2025	CARDINAL
gssr-1295	82	3	42%	PERCENT
gssr-1295	82	4	nigerian	NORP
gssr-1295	82	5	three years	DATE
gssr-1295	84	1	ngx	ORG
gssr-1295	84	2	2023	CARDINAL
gssr-1295	84	3	80	CARDINAL
gssr-1295	84	4	80%	PERCENT
gssr-1295	84	5	19%	PERCENT
gssr-1295	85	1	2024	CARDINAL
gssr-1295	85	2	61%	PERCENT
gssr-1295	85	3	23%	PERCENT
gssr-1295	86	1	2023	CARDINAL
gssr-1295	86	2	15%	PERCENT
gssr-1295	87	1	sec	ORG
gssr-1295	87	2	2024	CARDINAL
gssr-1295	88	1	adebayo	PERSON
gssr-1295	88	2	2025	DATE
gssr-1295	88	3	12%	PERCENT
gssr-1295	89	1	ifrs foundation's	ORG
gssr-1295	89	2	2024	CARDINAL
gssr-1295	89	3	nigeria	GPE
gssr-1295	89	4	south africa's	GPE
gssr-1295	89	5	2025	DATE
gssr-1295	90	1	folajin	ORG
gssr-1295	90	2	2025	DATE
gssr-1295	90	3	31%	PERCENT
gssr-1295	91	1	nigerian	NORP
gssr-1295	93	1	2011	DATE
gssr-1295	96	1	nigeria	GPE
gssr-1295	97	1	net-zero	CARDINAL
gssr-1295	98	1	167	CARDINAL
gssr-1295	98	2	net-zero	CARDINAL
gssr-1295	102	1	esg	ORG
gssr-1295	103	1	van de ven	PERSON
gssr-1295	103	2	2013	DATE
gssr-1295	103	3	hahn et al	PERSON
gssr-1295	103	4	2015	DATE
gssr-1295	105	1	ebrahim	PERSON
gssr-1295	105	2	2023	CARDINAL
gssr-1295	105	3	nigerian	NORP
gssr-1295	107	1	esg	CARDINAL
gssr-1295	111	1	nigeria	GPE
gssr-1295	113	1	nigeria	NORP
gssr-1295	114	1	62	CARDINAL
gssr-1295	114	2	2018-2023	DATE
gssr-1295	115	1	quarterly	DATE
gssr-1295	115	2	the nigerian exchange	ORG
gssr-1295	116	1	the national bureau of statistics'	ORG
gssr-1295	116	2	annual	DATE
gssr-1295	118	1	79%	PERCENT
gssr-1295	118	2	16 quarters	CARDINAL
gssr-1295	118	3	esg	ORG
gssr-1295	119	1	four-quarter	DATE
gssr-1295	120	1	168	CARDINAL
gssr-1295	120	2	1 million	CARDINAL
gssr-1295	120	3	ngx	ORG
gssr-1295	120	4	0-100%	PERCENT
gssr-1295	122	1	nigeria	GPE
gssr-1295	123	1	1	CARDINAL
gssr-1295	123	2	dv	ORG
gssr-1295	123	3	annual	DATE
gssr-1295	123	4	quarterly	DATE
gssr-1295	124	1	smith & lewis (	ORG
gssr-1295	124	2	2011	DATE
gssr-1295	124	3	ebrahim & rangan	ORG
gssr-1295	124	4	2023	CARDINAL
gssr-1295	125	1	eccles	GPE
gssr-1295	125	2	kastrapeli, & potter	ORG
gssr-1295	125	3	2023	CARDINAL
gssr-1295	125	4	2024	CARDINAL
gssr-1295	125	5	1 million	CARDINAL
gssr-1295	126	1	babatunde	PERSON
gssr-1295	126	2	2024	CARDINAL
gssr-1295	126	3	adegbite, & nakpodia	ORG
gssr-1295	126	4	2023	CARDINAL
gssr-1295	126	5	0–100%	PERCENT
gssr-1295	127	1	eze	ORG
gssr-1295	127	2	2024	CARDINAL
gssr-1295	127	3	nwankwo	ORG
gssr-1295	127	4	2023	CARDINAL
gssr-1295	127	5	annual	DATE
gssr-1295	128	1	1996	DATE
gssr-1295	128	2	aliyu, & hassan	ORG
gssr-1295	128	3	2023	CARDINAL
gssr-1295	129	1	gatsi	PERSON
gssr-1295	129	2	gadzo, & akoto	ORG
gssr-1295	129	3	2021	CARDINAL
gssr-1295	129	4	2024	CARDINAL
gssr-1295	130	1	ugwu &	ORG
gssr-1295	130	2	2024	CARDINAL
gssr-1295	130	3	hahn et al	PERSON
gssr-1295	131	1	2015	CARDINAL
gssr-1295	131	2	2025	CARDINAL
gssr-1295	131	3	three	CARDINAL
gssr-1295	131	4	18	CARDINAL
gssr-1295	132	1	first	ORDINAL
gssr-1295	133	1	second	ORDINAL
gssr-1295	134	1	third	ORDINAL
gssr-1295	134	2	nigeria	GPE
gssr-1295	134	3	2021	CARDINAL
gssr-1295	134	4	ngx esg	LAW
gssr-1295	135	1	eu	ORG
gssr-1295	137	1	harvard dataverse	PERSON
gssr-1295	138	1	africa	LOC
gssr-1295	139	1	nigerian	NORP
gssr-1295	140	1	169	CARDINAL
gssr-1295	142	1	quarterly	DATE
gssr-1295	142	2	1 million	CARDINAL
gssr-1295	142	3	ngx esg	ORG
gssr-1295	142	4	0-100%	PERCENT
gssr-1295	143	1	1	CARDINAL
gssr-1295	145	1	nigerian	NORP
gssr-1295	146	1	62	CARDINAL
gssr-1295	146	2	six-year	DATE
gssr-1295	146	3	2018–2023	CARDINAL
gssr-1295	147	1	annual	DATE
gssr-1295	148	1	1 million	CARDINAL
gssr-1295	148	2	esg	CARDINAL
gssr-1295	149	1	170	CARDINAL
gssr-1295	149	2	1	CARDINAL
gssr-1295	149	3	2018–2023	CARDINAL
gssr-1295	149	4	six-year	DATE
gssr-1295	149	5	2020	DATE
gssr-1295	149	6	2022	CARDINAL
gssr-1295	150	1	covid-19	PRODUCT
gssr-1295	152	1	around 1.5%	PERCENT
gssr-1295	155	1	2023	CARDINAL
gssr-1295	156	1	nigeria	GPE
gssr-1295	157	1	171	CARDINAL
gssr-1295	157	2	one	CARDINAL
gssr-1295	158	1	ngx 0–100%	PERCENT
gssr-1295	159	1	the nigerian exchange group	ORG
gssr-1295	159	2	2021	CARDINAL
gssr-1295	161	1	2023	CARDINAL
gssr-1295	161	2	80%	PERCENT
gssr-1295	165	1	2	CARDINAL
gssr-1295	165	2	2	CARDINAL
gssr-1295	165	3	yearly averages year	DATE
gssr-1295	165	4	olatility decarb	PERSON
gssr-1295	165	5	2018	DATE
gssr-1295	165	6	1.55 39.32	CARDINAL
gssr-1295	165	7	0.6 31.47	CARDINAL
gssr-1295	165	8	15.5	CARDINAL
gssr-1295	165	9	14.62	CARDINAL
gssr-1295	165	10	1.37 38.79	CARDINAL
gssr-1295	165	11	1.38 38.31	CARDINAL
gssr-1295	165	12	14.89	CARDINAL
gssr-1295	165	13	38.39	MONEY
gssr-1295	165	14	9.96 0.6	CARDINAL
gssr-1295	165	15	32.17	CARDINAL
gssr-1295	165	16	18	CARDINAL
gssr-1295	165	17	2025	CARDINAL
gssr-1295	165	18	nigerian	NORP
gssr-1295	165	19	the years	DATE
gssr-1295	166	1	2020	DATE
gssr-1295	166	2	2022	CARDINAL
gssr-1295	167	1	5%	PERCENT
gssr-1295	169	1	1	CARDINAL
gssr-1295	170	1	nigerian	NORP
gssr-1295	171	1	2021	CARDINAL
gssr-1295	171	2	the nigerian exchange group's	ORG
gssr-1295	171	3	esg	CARDINAL
gssr-1295	173	1	172	CARDINAL
gssr-1295	175	1	3	CARDINAL
gssr-1295	176	1	ebitda	CARDINAL
gssr-1295	176	2	decarb inv	PERSON
gssr-1295	177	1	comp	NORP
gssr-1295	178	1	1.0	CARDINAL
gssr-1295	178	2	0.025	CARDINAL
gssr-1295	178	3	lag_ebitd a_v -0.113	ORG
gssr-1295	181	1	0.066 1.0 0.076 -0.038 0.041	QUANTITY
gssr-1295	181	2	0.049	CARDINAL
gssr-1295	181	3	0.016 0.076 1.0	QUANTITY
gssr-1295	181	4	0.0 0.074	CARDINAL
gssr-1295	181	5	comp	NORP
gssr-1295	181	6	0.028	CARDINAL
gssr-1295	181	7	1.0	CARDINAL
gssr-1295	181	8	0.025	CARDINAL
gssr-1295	181	9	0.023 0.015	CARDINAL
gssr-1295	181	10	0.128	CARDINAL
gssr-1295	181	11	0.074	CARDINAL
gssr-1295	181	12	0.023 1.0	CARDINAL
gssr-1295	184	1	0.049	CARDINAL
gssr-1295	184	2	0.049 0.015	CARDINAL
gssr-1295	184	3	1.0	CARDINAL
gssr-1295	184	4	18	CARDINAL
gssr-1295	184	5	2025	CARDINAL
gssr-1295	184	6	nigeria	GPE
gssr-1295	186	1	non-linear	ORG
gssr-1295	188	1	near-zero	CARDINAL
gssr-1295	189	1	nigeria	GPE
gssr-1295	189	2	2024	DATE
gssr-1295	190	1	nigerian	NORP
gssr-1295	191	1	nigeria	GPE
gssr-1295	191	2	2025	DATE
gssr-1295	192	1	0.128	CARDINAL
gssr-1295	194	1	0.076	CARDINAL
gssr-1295	194	2	nigeria	GPE
gssr-1295	195	1	173	CARDINAL
gssr-1295	195	2	esg	ORG
gssr-1295	196	1	nigeria	GPE
gssr-1295	200	1	i. multicollinearity	PERSON
gssr-1295	200	2	10	CARDINAL
gssr-1295	200	3	around 1.00	CARDINAL
gssr-1295	204	1	heteroskedasticity	PERSON
gssr-1295	204	2	lagrange	GPE
gssr-1295	204	3	2.34	CARDINAL
gssr-1295	204	4	0.89	CARDINAL
gssr-1295	204	5	0.89	CARDINAL
gssr-1295	205	1	ols	ORG
gssr-1295	206	1	2.52	CARDINAL
gssr-1295	206	2	0.28	CARDINAL
gssr-1295	206	3	0.20	CARDINAL
gssr-1295	206	4	2.95	CARDINAL
gssr-1295	206	5	0.05	CARDINAL
gssr-1295	207	1	3	CARDINAL
gssr-1295	208	1	4	CARDINAL
gssr-1295	208	2	4	CARDINAL
gssr-1295	208	3	16.4912	CARDINAL
gssr-1295	208	4	3.0706 5.3708 0.0	QUANTITY
gssr-1295	208	5	0.0551	CARDINAL
gssr-1295	208	6	0.0322	CARDINAL
gssr-1295	208	7	0.1082	CARDINAL
gssr-1295	209	1	0.0052	MONEY
gssr-1295	209	2	0.0264	CARDINAL
gssr-1295	209	3	0.0076 reg	MONEY
gssr-1295	209	4	0.0135	CARDINAL
gssr-1295	209	5	0.0368	CARDINAL
gssr-1295	209	6	0.1154 0.2499 0.4617	MONEY
gssr-1295	209	7	0.0446	MONEY
gssr-1295	209	8	3.2153	CARDINAL
gssr-1295	210	1	0.0255	CARDINAL
gssr-1295	210	2	0.0985	CARDINAL
gssr-1295	210	3	18	CARDINAL
gssr-1295	210	4	2025	CARDINAL
gssr-1295	210	5	nigerian	NORP
gssr-1295	211	1	16.4912	CARDINAL
gssr-1295	211	2	174	CARDINAL
gssr-1295	212	1	eccles et al	GPE
gssr-1295	212	2	2023	CARDINAL
gssr-1295	214	1	nigeria	GPE
gssr-1295	215	1	0.1082	CARDINAL
gssr-1295	216	1	2024	DATE
gssr-1295	218	1	nigerian	NORP
gssr-1295	218	2	2023	CARDINAL
gssr-1295	219	1	reg	CARDINAL
gssr-1295	219	2	nigeria	GPE
gssr-1295	219	3	esg	ORG
gssr-1295	220	1	3.2153	CARDINAL
gssr-1295	220	2	nigeria	GPE
gssr-1295	220	3	cbn	ORG
gssr-1295	220	4	2024	DATE
gssr-1295	222	1	nigerian	NORP
gssr-1295	227	1	0.1082	MONEY
gssr-1295	227	2	0.005	CARDINAL
gssr-1295	229	1	2024	DATE
gssr-1295	230	1	nigerian	NORP
gssr-1295	232	1	175	CARDINAL
gssr-1295	232	2	0.008	CARDINAL
gssr-1295	233	1	nigerian	NORP
gssr-1295	233	2	2024	DATE
gssr-1295	235	1	0.037	CARDINAL
gssr-1295	237	1	nigeria	GPE
gssr-1295	237	2	esg	ORG
gssr-1295	237	3	2025	DATE
gssr-1295	239	1	5%	PERCENT
gssr-1295	240	1	nigeria	LOC
gssr-1295	245	1	nigerian	NORP
gssr-1295	246	1	three	CARDINAL
gssr-1295	247	1	first	ORDINAL
gssr-1295	248	1	second	ORDINAL
gssr-1295	249	1	third	ORDINAL
gssr-1295	250	1	176	CARDINAL
gssr-1295	252	1	nigerian	NORP
gssr-1295	262	1	amiru lawal balarabe	PERSON
gssr-1295	262	2	umar farouk	PERSON
gssr-1295	263	1	african development bank	ORG
gssr-1295	264	1	2023	CARDINAL
gssr-1295	265	1	nigeria	GPE
gssr-1295	266	1	abidjan	GPE
gssr-1295	266	2	afdb	PERSON
gssr-1295	267	1	adekola	PERSON
gssr-1295	267	2	a.	PERSON
gssr-1295	267	3	m. k.	PERSON
gssr-1295	267	4	2023	CARDINAL
gssr-1295	268	1	nigerian	NORP
gssr-1295	269	1	2156-2174	CARDINAL
gssr-1295	270	1	adekola	GPE
gssr-1295	270	2	a.	PERSON
gssr-1295	270	3	m. k.	PERSON
gssr-1295	270	4	2024	CARDINAL
gssr-1295	271	1	nigeria	GPE
gssr-1295	272	1	33(2	CARDINAL
gssr-1295	272	2	145	CARDINAL
gssr-1295	273	1	177	CARDINAL
gssr-1295	273	2	b.	PERSON
gssr-1295	273	3	r.	NORP
gssr-1295	273	4	2023	CARDINAL
gssr-1295	274	1	african	NORP
gssr-1295	275	1	118	CARDINAL
gssr-1295	275	2	106491	DATE
gssr-1295	276	1	b.	PERSON
gssr-1295	276	2	r.	NORP
gssr-1295	276	3	2023	CARDINAL
gssr-1295	277	1	africa	LOC
gssr-1295	278	1	171	CARDINAL
gssr-1295	278	2	106357	DATE
gssr-1295	279	1	2024	CARDINAL
gssr-1295	280	1	2024	CARDINAL
gssr-1295	281	1	ahmad	PERSON
gssr-1295	281	2	w.	PERSON
gssr-1295	281	3	s. c., verma	PERSON
gssr-1295	281	4	m., & kumar	ORG
gssr-1295	281	5	2022	CARDINAL
gssr-1295	283	1	environmental technology & innovation	ORG
gssr-1295	283	2	27, 102518	DATE
gssr-1295	284	1	babatunde	PERSON
gssr-1295	284	2	m. a.	PERSON
gssr-1295	284	3	2023	CARDINAL
gssr-1295	285	1	nigerian	NORP
gssr-1295	286	1	182	CARDINAL
gssr-1295	286	2	113765	DATE
gssr-1295	287	1	https://doi.org/10.1016/j.enpol.2023.113765 babatunde	PERSON
gssr-1295	287	2	m. a.	PERSON
gssr-1295	287	3	oyedepo	GPE
gssr-1295	287	4	s. o., & adesanya	ORG
gssr-1295	287	5	a. a.	PERSON
gssr-1295	287	6	2024	CARDINAL
gssr-1295	288	1	nigerian	NORP
gssr-1295	289	1	energy research & social science	ORG
gssr-1295	289	2	108	CARDINAL
gssr-1295	289	3	103365	DATE
gssr-1295	291	1	2024	CARDINAL
gssr-1295	294	1	2024	CARDINAL
gssr-1295	296	1	central bank of nigeria	ORG
gssr-1295	297	1	2024	CARDINAL
gssr-1295	299	1	eccles	GPE
gssr-1295	299	2	r. g.	PERSON
gssr-1295	299	3	kastrapeli	GPE
gssr-1295	299	4	m. d.	PERSON
gssr-1295	299	5	s. j.	PERSON
gssr-1295	299	6	2023	CARDINAL
gssr-1295	301	1	13(1	CARDINAL
gssr-1295	301	2	78-95	CARDINAL
gssr-1295	302	1	ebrahim	PERSON
gssr-1295	302	2	a., & rangan	ORG
gssr-1295	302	3	2023	CARDINAL
gssr-1295	304	1	188(3	DATE
gssr-1295	304	2	467	CARDINAL
gssr-1295	305	1	nigeria	GPE
gssr-1295	306	1	2024	CARDINAL
gssr-1295	308	1	nigeria	GPE
gssr-1295	309	1	2025	CARDINAL
gssr-1295	310	1	nigerian	NORP
gssr-1295	311	1	p. m.	PERSON
gssr-1295	311	2	b. e., & uche	PERSON
gssr-1295	311	3	c. i.	PERSON
gssr-1295	311	4	2023	CARDINAL
gssr-1295	313	1	78	CARDINAL
gssr-1295	313	2	102358	DATE
gssr-1295	314	1	https://doi.org/10.1016/j.jcorpfin.2023.102358	ORG
gssr-1295	314	2	p. m.	PERSON
gssr-1295	314	3	b. e., & uche	PERSON
gssr-1295	314	4	c. i.	PERSON
gssr-1295	314	5	2024	CARDINAL
gssr-1295	316	1	31(3	CARDINAL
gssr-1295	316	2	1897-1910	DATE
gssr-1295	317	1	t. o.	GPE
gssr-1295	317	2	adegbite	ORG
gssr-1295	317	3	e., & nakpodia	ORG
gssr-1295	317	4	f.	PERSON
gssr-1295	317	5	2025	DATE
gssr-1295	319	1	organization & environment	ORG
gssr-1295	319	2	38(1	CARDINAL
gssr-1295	319	3	115	CARDINAL
gssr-1295	320	1	hahn	PERSON
gssr-1295	320	2	t.	GPE
gssr-1295	320	3	pinkse	NORP
gssr-1295	320	4	j., & figge	ORG
gssr-1295	320	5	f.	PERSON
gssr-1295	320	6	2015	CARDINAL
gssr-1295	322	1	academy of management review	ORG
gssr-1295	322	2	39(4	CARDINAL
gssr-1295	322	3	463487	DATE
gssr-1295	324	1	2024	CARDINAL
gssr-1295	326	1	j. k.	PERSON
gssr-1295	326	2	a. h.	PERSON
gssr-1295	326	3	2013	DATE
gssr-1295	328	1	11(3	CARDINAL
gssr-1295	328	2	245-280	CARDINAL
gssr-1295	330	1	178	CARDINAL
gssr-1295	330	2	johnson	PERSON
gssr-1295	330	3	j. s.	PERSON
gssr-1295	330	4	maltecca	GPE
gssr-1295	330	5	f.	PERSON
gssr-1295	330	6	2024	CARDINAL
gssr-1295	332	1	331	CARDINAL
gssr-1295	334	1	2024	CARDINAL
gssr-1295	335	1	annual	DATE
gssr-1295	335	2	nigerian	NORP
gssr-1295	336	1	nigerian	NORP
gssr-1295	337	1	2025	CARDINAL
gssr-1295	340	1	nigerian	NORP
gssr-1295	341	1	2024	CARDINAL
gssr-1295	343	1	ncic	PERSON
gssr-1295	344	1	nigerian exchange	ORG
gssr-1295	345	1	2023	CARDINAL
gssr-1295	346	1	2023	CARDINAL
gssr-1295	347	1	nigerian	NORP
gssr-1295	348	1	2024	CARDINAL
gssr-1295	349	1	esg	ORG
gssr-1295	349	2	2023	CARDINAL
gssr-1295	351	1	nigerian exchange	ORG
gssr-1295	352	1	2024	CARDINAL
gssr-1295	354	1	s.	PERSON
gssr-1295	354	2	n., & okoro	ORG
gssr-1295	354	3	o. s.	PERSON
gssr-1295	354	4	2023	CARDINAL
gssr-1295	356	1	402	CARDINAL
gssr-1295	356	2	136782	DATE
gssr-1295	357	1	nwankwo	ORG
gssr-1295	357	2	s.	PERSON
gssr-1295	357	3	n., & okoro	ORG
gssr-1295	357	4	o. s.	PERSON
gssr-1295	357	5	2024	CARDINAL
gssr-1295	359	1	434	CARDINAL
gssr-1295	359	2	140123	DATE
gssr-1295	360	1	c. c.	PERSON
gssr-1295	360	2	2023	CARDINAL
gssr-1295	362	1	african	NORP
gssr-1295	363	1	african	NORP
gssr-1295	363	2	32(2	CARDINAL
gssr-1295	363	3	189-212	CARDINAL
gssr-1295	364	1	https://doi.org/10.1093/jae/ejac023 okafor	ORG
gssr-1295	364	2	l. e.	PERSON
gssr-1295	364	3	2023	CARDINAL
gssr-1295	365	1	west african	NORP
gssr-1295	366	1	161	CARDINAL
gssr-1295	366	2	106127	DATE
gssr-1295	367	1	https://doi.org/10.1016/j.worlddev.2022.106127 okafor	PERSON
gssr-1295	367	2	l. e.	PERSON
gssr-1295	367	3	adegbite	PERSON
gssr-1295	367	4	e., & nakpodia	ORG
gssr-1295	367	5	f.	PERSON
gssr-1295	367	6	2023	CARDINAL
gssr-1295	368	1	african	NORP
gssr-1295	369	1	23(8	CARDINAL
gssr-1295	369	2	1021	CARDINAL
gssr-1295	370	1	b. e.	PERSON
gssr-1295	370	2	uche	GPE
gssr-1295	370	3	c. i.	GPE
gssr-1295	370	4	p. m.	PERSON
gssr-1295	370	5	2024	CARDINAL
gssr-1295	372	1	journal of business ethics	ORG
gssr-1295	372	2	189(1	CARDINAL
gssr-1295	372	3	115	CARDINAL
gssr-1295	373	1	j. o.	PERSON
gssr-1295	373	2	2025	CARDINAL
gssr-1295	374	1	esg	ORG
gssr-1295	375	1	journal of business ethics	ORG
gssr-1295	375	2	178(2	DATE
gssr-1295	375	3	345	CARDINAL
gssr-1295	376	1	https://doi.org/10.1007/s10551-024-05683-2	GPE
gssr-1295	377	1	2024	CARDINAL
gssr-1295	378	1	nigerian	NORP
gssr-1295	379	1	https://www.pwc.com/ng/en/publications.html pricewaterhousecoopers nigeria	ORG
gssr-1295	380	1	2024	CARDINAL
gssr-1295	381	1	nigeria	GPE
gssr-1295	382	1	pricewaterhousecoopers nigeria	GPE
gssr-1295	383	1	2024	CARDINAL
gssr-1295	384	1	nigeria	GPE
gssr-1295	384	2	2023	CARDINAL
gssr-1295	385	1	pwc	ORG
gssr-1295	387	1	2023	CARDINAL
gssr-1295	390	1	2023	CARDINAL
gssr-1295	391	1	esg	ORG
gssr-1295	392	1	https://sec.gov.ng/esgassurance smith	PERSON
gssr-1295	392	2	w. k.	PERSON
gssr-1295	392	3	m. w.	PERSON
gssr-1295	392	4	2011	DATE
gssr-1295	394	1	academy of management review	ORG
gssr-1295	394	2	36(2	CARDINAL
gssr-1295	394	3	381	CARDINAL
gssr-1295	395	1	https://doi.org/10.5465/amr.2009.0223 sustainability ltd.	ORG
gssr-1295	396	1	2024	CARDINAL
gssr-1295	397	1	nigerian	NORP
gssr-1295	398	1	c. i.	PERSON
gssr-1295	398	2	b. e.	PERSON
gssr-1295	398	3	p. m.	PERSON
gssr-1295	398	4	2024	CARDINAL
gssr-1295	399	1	african	NORP
gssr-1295	400	1	345	CARDINAL
gssr-1295	401	1	https://doi.org/10.1108/sampj-03-2023-0156 uche	PERSON
gssr-1295	401	2	c. i.	PERSON
gssr-1295	401	3	b. e.	PERSON
gssr-1295	401	4	p. m.	PERSON
gssr-1295	401	5	2025	DATE
gssr-1295	403	1	academy of management journal	ORG
gssr-1295	403	2	68(3	CARDINAL
gssr-1295	403	3	789-812	QUANTITY
gssr-1295	408	1	179	CARDINAL
gssr-1295	409	1	2023	CARDINAL
gssr-1295	410	1	nigeria	GPE
gssr-1295	411	1	washington	GPE
gssr-1295	411	2	dc	GPE
gssr-1295	411	3	world bank	ORG
gssr-1295	412	1	world bank	ORG
gssr-1295	413	1	2024	CARDINAL
gssr-1295	414	1	nigeria	GPE
gssr-1295	415	1	world bank	ORG
gssr-1295	416	1	2024	CARDINAL
gssr-1295	417	1	nigeria	GPE