Computational data of Sustainability reporting indicators and Economic value added of listed manufacturing companies in Nigeria

This data are computations of the sustainability performance indicators and the economic value added of listed manufacturing companies in Nigeria.The data were obtained from the annual report of companies under review and used to analyze the effect of Sustainability reporting on shareholders wealth maximization.The sustainability performance indicators were derived through content analysis; while Economic value added was derived using the EVA formula.

本数据集涵盖尼日利亚上市制造企业的可持续发展绩效指标（Sustainability Performance Indicators）与经济增加值（Economic Value Added, EVA）的测算结果。相关数据来源于本次研究涉及企业的年度报告，用于分析可持续发展报告对股东财富最大化目标的影响效应。其中，可持续发展绩效指标通过内容分析法推导得出，经济增加值则依据EVA计算公式测算得到。