STRATEGIC INSTITUTIONALISM AND ESG INTEGRATION IN EMERGING MARKETS: EVIDENCE FROM NIGERIA’S BANKING SECTOR

This dataset underpins a study investigating the impact of Environmental, Social, and Governance (ESG) integration on financial performance and credit risk mitigation within Nigeria’s banking sector. The research adopts a mixed-methods approach, including panel regression, Partial Least Squares Structural Equation Modelling (PLS-SEM), and Bayesian Network inference.The data comprises 2,469 observations collected from banking professionals and simulated firm-level financial disclosures to reflect sectoral patterns in ESG practices, profitability, and credit exposure. The variables include:ESG Indicators: Disaggregated Environmental, Social, and Governance scores, as well as a composite ESG Integration Index.Financial Performance Metrics: Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM).Credit Risk Metric: Non-performing loan (NPL) ratios.Firm Characteristics: Bank size (log of assets), capital adequacy ratios, and sectoral ESG exposure.External Drivers: Regulatory pressure, stakeholder influence, market demand for ESG products, and implementation cost constraints.Raw Financial Data: Includes total assets, equity, income, interest income, and loan portfolio components.This dataset supports empirical testing of institutional and strategic theories in ESG governance within emerging market financial systems and is suitable for replication, comparative studies, or extended modelling.