Article
Abstract
This study aims at implementing ESG - integrated sustainability balanced scorecard in a Nigerian non-governmental organization via action research. The following data were gathered using structured questionnaires, interviews, and reviewing documents: 64 respondents (25 internal staff and 39 beneficiaries). The quantitative results showed that social performance measurement is not weak, but relatively strong with a mean score of 2.88, whereas environmental consideration is weak with a lower mean score of 2.44. The mean of governance practices was moderate (2.63) with a partial structure that can be improved. The barriers to integration of ESG were very high and both lack of resources and difficulty in measuring sustainability recorded high means scores of 3.00. Nevertheless, the willingness of stakeholders to embrace the use of ESG practices was observed to be high with a mean of 2.84, whereas, the need to have training was the highest with a mean of 3.16. Qualitative data has validated low ESG awareness, disjointed data systems and high social impact orientation. The further analysis of the documents revealed that reporting is not being integrated in the ESG dimensions. The research finds that the organization is at an early ESG maturity stage with key gaps in environmental measurement, governance structure and system integration. As such, gradual ESG integrated Balanced Scorecard with capacity building and simplified indicators is advised in improving accountability and sustainability.
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