**5.1 Summary and conclusion**

The COVID-19 pandemic will predictably change the way corporate governance performance will henceforth be measured. The traditional method of measuring corporate governance based largely on financial metrics will no longer be adequate as businesses and firms will increasingly be required to account for the social and environmental impact of their operations. This is where the triple-bottom-line (TBL) framework developed by John Elkington [49] becomes imperative.

In this study, we have demonstrated, using data from selected manufacturing firms in Nigeria, how this approach can be usefully applied to measure not only the profit angle of a firm's operation but their commitment to social and environmental sustainability in line with the TBL framework. We have shown that measuring the social and environmental aspects of a firm's operations is equally as important as measuring financial performance. The extant literature is replete with studies that measured corporate performance from the prism of financial indicators but not enough studies have been done to measure corporate performance beyond the usual financial metrics. To this end, this work has added to the growing literature on corporate governance performance using nonfinancial indicators.
