OGBU GODWIN OTSEME, JOSEPH FEMI ADEBISI, SALISU ABUBAKAR. IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURES ON THE FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA. ANUKPSAJ. 2025;2(1):205-215. Accessed October 13, 2025. https://www.anukpsaj.com/psaj/article/view/98