Integrated Reporting and Performance of Consumer Goods Sector in Nigeria: an Empirical Review of Champion Breweries Plc

The aim of this study was to examined Integrated Reporting. and Performance of Consumer Goods Sector in Nigeria: An Empirical Review of Champion Breweries Plc. Ex-post facto and survey research designs were adopted in the study, the population consisted of 27 staff of Champion Breweries Ple. Primary and secondary methods of data collection were used in gathering relevant data for this research work. The primary source adopted was the use of administered questionnaire while the secondary source adopted was the use of financial statement from Champion Breweries Plc. Judgmental Sampling technique was used to select a sample size of (25) respondents for the study as determined using Taro Yamane formula. Data were collected, coded and analyze. Percentages and frequency tables were used to analyze the responses from respondents. The hypothesis was tested using simple regression analysis model. Findings revealed that the influence of the types of integrated capital reporting on return on assets of consumer and industrial goods sector in Nigeria include increased in investments that lead so asset growth, it enhances robust risk management, it promotes benchmarking performance and it provides strategic decision that drive efficiency and growth. The findings also revealed that the influence of the types of integrated capital reporting on return on assets of consumer and industrial goods sector in Nigeria include increased in investment that leads so asset growth, it enhances robust risk management, it promotes benchmarking performance and it provides strategic decision that drive efficiency and growth. It was recommended that the regulatory authorities should make integrated reporting mandatory instead of voluntary among listed companies as IR elements constitute the umbrella for which the company grows and its effect on stakeholders positive in Nigeria.