ABSTRACT: The integrated report gives an accurate and comprehensive picture of the financial and non-financial performance and value generation of the company. In recent years, it has been seen that the use of human and social capital favorably impacts the financial performance of business organizations, particularly in emerging economies. This study investigates the impact of human and social capital on the financial performance of multinational corporations listed in Nigeria. The information for the study was obtained from the firms’ public financial statements and the Nigerian exchange group (NGX). This study chose the Expo facto research methodology and positivist research philosophy since it is grounded on legitimacy theory. Among a population of twenty-four (24) multinational corporations listed in Nigeria, a sample of sixteen (16) companies were selected. Return on equity (ROE) was utilized as a proxy for financial success, while the independent variables of social capital (SC) and human capital (HC) were proxied by the social capital index and the human capital index, respectively. Revenue growth (RG) was employed as the study’s control variable. Using the statistical software programme STATA 16, panel regression was utilized to estimate the data. The study indicated that social capital has a considerable impact on the financial success of listed multinational businesses in Nigeria, but human capital had little influence on their financial performance. The article argues that corporate social responsibility (CSR) policies should be legislated and maintained since they provide short-, medium-, and long-term benefits to stakeholders.‖

Keywords: Integrated Reporting (IR), Human Capital (HC), Social and Relationship Capital (SC), Financial Performance (FP), and Return on Equity (ROE).