International journal of economic perspectives

Environmental, Social and Governance (ESG) disclosures and financial performance of listed firms in Nigeria

Charles Uchechukwu EZE, Grace N Ofoegbu — Thu, 02 Jul 2026 00:00:00 +0000

This study, titled Environmental, Social and Governance (ESG) Disclosures and Financial Performance of Listed Firms in Nigeria, examined the impact of ESG disclosures on the financial performance of listed companies. Specifically, it evaluated the impact of ESG disclosures on Return on Equity (ROE), Fixed Asset Turnover (FAT), Earnings per Share (EPS), Tobin’s Q (TQ), and Operating Ratio (OR). The study adopted an ex-post facto research design, using secondary data from annual reports, audited financial statements, and sustainability disclosures of 16 firms in the manufacturing/industrial and oil & gas sectors of the Nigerian Exchange Group (NGX), covering 2005 to 2024. Panel data analysis, including descriptive and correlation analysis, followed by multiple regression models were employed. The findings revealed that ESG disclosure had a positive and statistically significant impact on ROE (β = 2.1000; p = 0.013) and TQ (β = 2.6739; p = 0.0392), but had non-significant impact on FAT (β = 0.2015; p = 0.3748), EPS (β = –0.4712; p = 0.2223), and OR (β = 0.0983; p = 0.2561). The study concluded that ESG practices enhance long-term value creation, profitability, and investor confidence, while their impact on operational efficiency and short-term earnings remains limited. Recommendations include strengthening ESG reporting, integrating ESG with operational strategies, adopting cost-efficient compliance measures, improving disclosure quality, and managing operational costs to maximize ESG benefits.

Analysis of the determinants of community health worker performance in Côte d'Ivoire: The case of Madinani Health District

Foungnigué Noé Coulibaly; Sylvain N'Guessan; Kouadio Arnaud Mé — Fri, 03 Jul 2026 00:00:00 +0000

This work focusses analyzing the determinants of community health worker (CHW) performance in Madinani health district (northwestern Côte d'Ivoire) with the aim of improving population access to primary healthcare services. Individual CHW and program contextual data were collected and entered individually with the support of the health district. With support from the NGO Muso, the 134 CHWs were classified into two groups: high-performing (coverage rate ≥ 80%) and low-performing (coverage rate < 80%). Thus, the econometric analysis using a Logit model reveals that male gender, larger household size, and dedicated supervision increase the likelihood of a CHW being more efficient. Dedicated supervision thus plays a key role in creating a structured work environment where community health workers feel supported and guided. This type of supervision is strongly encouraged in CHW programs to ensure good performance.

Economic analysis and innovation considerations for startup cafés in India

Juhi Mundra, Anjali Trivedi, Dipali Desai, Komal Sanischara — Mon, 06 Jul 2026 00:00:00 +0000

The café culture in India has grown rapidly in recent years, influenced by urbanization, changing consumer preferences, and rising disposable incomes. This research paper analyzes the economic landscape and innovation strategies adopted by startup cafés in India. It explores market trends, startup costs, consumer behavior, and innovative business models, while identifying key challenges and opportunities in the industry. The paper aims to provide a framework for aspiring entrepreneurs, investors, and policymakers to understand the viability and strategic dynamics of café startups in the Indian context.

The impact of financial inclusion on economic growth in Algeria: An empirical analysis

Meriem Hasnaoui, Mounir Kechkech, Sid Ahmed Zenagui, Fatima Derbal — Thu, 09 Jul 2026 00:00:00 +0000

This study examines the impact of financial inclusion on economic growth in Algeria over the period 2004 to 2018, utilizing econometric analysis with national time series data. Employing the Autoregressive Distributed Lag (ARDL) model, the research investigates the long-run and short-run dynamics between financial inclusion indicators—such as the number of borrowers, number of depositors, and ATM density—and gross domestic product (GDP) growth. The results reveal a significant long-run equilibrium relationship between financial inclusion and economic growth, with a positive and meaningful impact on economic growth. However, the effects of the number of borrowers and depositors are less pronounced.