Sustainability accounting for corporate capital and its influence on corporate performance is becoming a global issue. The study is an empirical examination of sustainable capital reporting (SCR) and performance of quoted manufacturing firms in Nigeria. The specific objectives were to; examine the influence of environmental/natural capital reporting (ECR), social and relationships capital reporting (SRCR), human capital reporting (HCR) and intellectual capital reporting (ICR) on listed manufacturing firms’ profitability as proxied by Return on Assets (ROA). Five hypotheses were formulated in line with the objectives of the study. Ex-post facto research design was adopted in the study. The study population was made up of the 28 quoted industrial and natural resources manufacturing firms in Nigeria. Sample size of 23 was determined using Taro Yamane’s formula while purposive sampling technique was used to select the samples. Secondary sources of data were collected through content analysis method based on sustainability index with 28 items in line with International Integrated Reporting Council (IIRC, 2013) from 2012 – 2021. The data obtained were analysed using descriptive statistics and multiple regression analyses. Results showed that environmental/natural capital reporting (ECR) and social and relationships capital reporting (SRCR) have significant negative influence on ROA; human capital reporting (HCR) and intellectual capital reporting (ICR) have significant positive influence on ROA. Findings also revealed that the manufacturing firms’ sustainable capital reporting level in the annual reports as at December 31, 2021 was averaged 26.5% (ECR – 4.5%, SRCR – 11.0%, HCR – 6.3% and ICR – 4.7%). It was concluded in the study that inspite poor level of reporting by the manufacturing firms, sustainable capital reporting (ECR, SRCR, HCR and ICR) has significant positive influence on profitability. It was recommended among others that there is serious need to improve SCR by the firms in Nigeria through stringent mandatory integrated reporting and firms should give more priority to ECR, SRCR, HCR and ICR while tax incentives/reliefs and awards should be given to encourage the reporting firms.
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