ABSTRACT:– This paper investigated the determinants of sustainability reporting of non-financial services companies in Nigeria. Ex-post factor was used as the research design. A total population of seventy Five (75) non-financial services companies was used out of which Forty Six (46) companies were employed using filter as the sampling technique for the study. Data was obtained from the financial statements of the listed companies based on extraction as the method of data collection for the duration of ten (10) years ranging from 2014 to 2023. To analyze the data, multiple regression was utilized as the estimation technique for the study. The findings revealed that environmental sustainability committee and firm leverage have statistical significant impact on corporate sustainability reporting of non-financial companies in Nigeria. It is thus, necessary and desirable that the management of the non-financial services companies in Nigeria should embrace the establishment of an independent environmental sustainability committee. This can be achieved through the involvement of more independent directors in the committee with requisite technical and professional expertise. In addition, such members of the committee should be committed to having reasonable proportion of meeting attendance. If effectively put in place, such firms are likely to have quality and reliable sustainability reporting.

Keywords:– Sustainability Reporting, Board Independence, Board Diversity, Sustainability Committee, Non-Financial Firms.