ECOSYSTEM AND SUSTAINABILITY REPORTING IN PLASTIC MANUFACTURING FIRMS IN ANAMBRA STATE, NIGERIA: A SYSTEMATIC LITERATURE REVIEW

Abstract

This paper examined the ecosystem and sustainability reporting of plastic manufacturing firms in Anambra state with specific objectives to assess sustainability reporting practices in plastic manufacturing firms, examine the relationship between environmental disclosure and ecosystem sustainability, evaluate the extent of sustainability reporting adoption in the sector, and identify gaps in sustainability reporting practices in Anambra State. The study adopted a systematic literature review approach, drawing evidence from recent studies conducted within Nigeria; also, a review of publicly available corporate disclosures and online information was studied and eleven plastic manufacturing firms assessed based on five indicators, qualitative scores such as high, moderate, low, and very low were assigned. Findings revealed that sustainability reporting enhanced environmental accountability, improved corporate reputation, supported regulatory compliance, and contributed to organizational performance. Empirical evidence from plastic manufacturing firms in Anambra State showed that recycling initiatives, product innovation, hazard control measures, and employee welfare significantly influence organizational productivity and profitability. The study concluded that sustainability reporting in Nigerian manufacturing firms is increasing but remains largely fragmented and insufficiently linked to ecosystem sustainability outcomes particularly in Anambra State. The study recommended that mandatory sustainability reporting be enforced, environmental disclosures be linked to measurable ecosystem outcomes, monitoring and compliance mechanism be enforced, and integration of sustainability reporting into corporate strategies.