https://www.gphjournal.org/index.php/bm/issue/feed 2025-10-06T12:12:00+00:00 Dr. EKEKE, JOHN NDUBUEZE gphjournals@gmail.com Open Journal Systems <p style="font-family: 'Segoe UI', sans-serif; font-size: 16px; color: #333;">The <strong>GPH-International Journal of Business Management</strong> <strong>(e-ISSN <a href="https://portal.issn.org/resource/ISSN/3027-0537" target="_blank" rel="noopener">3027-0537 </a>p-ISSN <a href="https://portal.issn.org/resource/ISSN/3027-0375" target="_blank" rel="noopener">3027-0375</a>)</strong> is a peer-reviewed, open-access journal dedicated to advancing scholarly research and practical insights in all areas of business management. Covering topics such as Accounting, Business Economics, Corporate Governance, Business Ethics, and Strategic Management, the journal serves as a dynamic platform for academics and industry professionals to exchange innovative ideas and promote best practices in the global business community.</p> https://www.gphjournal.org/index.php/bm/article/view/2106 2025-10-04T07:45:46+00:00 IDORENYIN EYIBIO BASSEY noreplygphjournals@gmail.com DR. EMMANUEL O. EMENYI noreplygphjournals@gmail.com DR. UWEM UWAH noreplygphjournals@gmail.com UDOM, NDIFREKE AKPAN noreplygphjournals@gmail.com

<p>This study examined the relationship between greenhouse gas emission disclosures and financial performance of listed pharmaceutical firms in Nigeria. However, the specific objectives were to evaluate the relationship between emission intensity disclosure and financial performance of listed pharmaceutical firms in Nigeria, to examine the relationship between energy efficiency disclosure and financial performance of listed pharmaceutical firms in Nigeria, to determine the relationship between renewable energy consumption disclosure and financial performance of listed pharmaceutical firms in Nigeria, to analyze the relationship between carbon footprint disclosure and financial performance of listed pharmaceutical firms in Nigeria and to investigate the relationship between emission trends disclosure and financial performance of listed pharmaceutical firms in Nigeria. The study adopted an <em>ex-post facto </em>research design and utilized a panel data of seventy (70) pooled observations gathered from seven (7) listed pharmaceutical firms in Nigeria over ten (10)-year period (2015-2024). The study however employed a panel multiple regression technique to analyze the data via E-views 10.0 statistical package. The study findings revealed that emission intensity disclosure has a significant negative relationship (Coeff. = -0.000619, p-value = 0.0088) with financial performance of listed pharmaceutical firms in Nigeria, energy efficiency disclosure has no significant relationship (p-value = 0.3780) with financial performance of listed pharmaceutical firms in Nigeria, renewable energy consumption disclosure has a significant negative relationship (Coeff. = -0.069355, p-value = 0.0460) with financial performance of listed pharmaceutical firms in Nigeria while carbon footprint disclosure has no significant relationship (p-value = 0.1095) with financial performance of listed pharmaceutical firms in Nigeria. It also revealed that emissions trend disclosure has a significant positive relationship (Coeff. = 0.085349, p-value = 0.0099) with financial performance of listed pharmaceutical firms in Nigeria. It was thus concluded that greenhouse gas emission disclosures have a significant relationship with financial performance of pharmaceutical firms listed on the Nigerian Exchange Group (NGX). The recommendations made included that pharmaceutical firms in Nigeria should prioritize reducing their emission intensity, as high emission intensity is negatively associated with financial performance. This can be achieved by implementing energy-efficient practices, investing in cleaner production technologies, and adopting sustainable supply chain practices.</p>

2025-10-04T00:00:00+00:00 ##submission.copyrightStatement## https://www.gphjournal.org/index.php/bm/article/view/2110 2025-10-06T12:12:00+00:00 Mpimnee Lucky mpimnee@gmail.com Baridoo Friday fridaybaridoo@yahoo.com Micah Leyira C. leyira.micah@uniport.edu.ng

<p>This study investigates the influence of religiosity on tax morale in Nigeria. The study adopted a cross-sectional design, population was three hundred and eighty-four (384) individual tax payers across various regions in Nigeria. Data was collected through structured questionnaires administered to participants using Partial Least Squares Structural Equation Modelling (PLS-SEM) two hypotheses were tested. The results indicate that both religiosity measures; religious affiliation and religious commitment were found to significantly enhance tax morale, highlighting the importance of internalized moral and spiritual values in shaping tax behaviour. This study recommends that strategies to enhance tax morale should combine credible enforcement with faith-based civic education and institutional reform.</p>

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