Environmental Accounting Disclosure Practice of Quoted Manufacturing Companies in Nigeria

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dc.contributor.authorWorimegbe, Temitope
dc.date.accessioned2022-04-28T13:27:33Z
dc.date.available2022-04-28T13:27:33Z
dc.date.issued2021
dc.description.abstractThe study assessed the level of environmental disclosure practice of manufacturing companies in Nigeria. Anchored on the legitimacy theory, the ex post facto research design was adopted by the study. The sample was drawn from a population of 60 quoted manufacturing companies on the floor of the Nigerian Stock Exchange as on 31 December 2017 using the judgmental sampling technique. The study variables were sourced from the annual reports and the stand-alone environmental reports of the selected companies from 2007 to 2017. The global reporting initiative environmental disclosure index was adopted in assessing the disclosure practice of the companies over the years. The findings showed that the environmental disclosure practice of the quoted manufacturing companies was low in the areas of material, energy, emissions, effluent and waste, water and biodiversity. A good number of the manufacturing companies disclosed very well the theme ‘others’ in the area of environmental expenditure and investment. The study further observed a non-significant statistical difference in the disclosure practice of manufacturing companies over the years (t = −1.440, p = 0.223). The study concluded that there exists no significant difference in the level of environmental disclosure practice of manufacturing companies in Nigeria from 2007 to 2017.en_US
dc.identifier.citationWorimegbe, T. M. & Oyewole T. (2021). Environmental accounting disclosure practice of quoted manufacturing companies in Nigeria. Global Journal of Business, Economics and Management: Current Issues. https://doi.org/10.18844/gjbem.v11i1.5065en_US
dc.identifier.urihttp://dspace.run.edu.ng:8080/jspui/handle/123456789/2501
dc.language.isoenen_US
dc.publisherGlobal Journal of Business, Economics and Management: Current Issuesen_US
dc.relation.ispartofseries11(1),;42– 47.
dc.subjectEnvironmental disclosureen_US
dc.subjectLegitimacy,en_US
dc.subjectGlobal reporting initiativeen_US
dc.subjectEnvironmental expenditureen_US
dc.subjectInvestmenten_US
dc.titleEnvironmental Accounting Disclosure Practice of Quoted Manufacturing Companies in Nigeriaen_US
dc.typeArticleen_US
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