This study examined the relationship between sustainability reporting quality and corporate reputation of oil and gas companies in Nigeria. Quantitative research using secondary data from 2019 to 2025 was employed. Descriptive statistics revealed that firms with high-quality sustainability disclosures scored an average of 82% in ESG reporting, while firms with low-quality reporting scored 56%. Correlation analysis indicated a strong positive relationship between sustainability reporting quality and corporate reputation (r = 0.842, p < 0.01). Regression results showed that sustainability reporting quality significantly predicts corporate reputation (β = 0.852, t = 7.61, p = 0.000). Environmental disclosure had the highest impact on corporate reputation, followed by social and governance reporting. The findings imply that transparency, accountability, and consistent reporting practices enhance stakeholder trust and organizational legitimacy. The study recommends that Nigerian oil and gas companies should prioritize high-quality sustainability reporting by adopting globally recognized frameworks such as GRI and SASB.
Keywords: Corporate Reputation, ESG Disclosure, Nigeria, Oil and Gas, sustainability reporting
