The impact of sustainability reporting on the quality of public disclosure in Nigerian banking sector. The objectives which drive the study are that sustainability reporting should have an impact on overall quality of public disclosure relating to sustainability information, specifically the hypothesis is that sustainability reporting improves disclosure quality regarding transparency, materiality, objectivity, understandability and comparability in Nigeria banking sector. It uses descriptive and explanatory research designs with questionnaires as the data gathering instrument through library research. The study was adopted of both primary and secondary data, furthermore the respective data were analyzed via chi-square statistical method on a 5% level of significance rate, whereby frequency tables after percentages and the results thereof were expressed accordingly. It was also revealed that sustainability reporting has a great influence on the quality of public disclosure in Nigeria banking sector.

Keywords: Sustainability Reporting, Public Disclosure, Disclosure Quality, Transparency, Materiality, Nigerian Banking Sector.