IMPACT OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE IN NIGERIA

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IMPACT OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE IN NIGERIA

ABSTRACT 

This study examines the Effect of environmental accounting and reporting on corporate performance. The study adopted a cross section descriptive survey research design and covers a period of ten years. Data collected were analysed using multiple regression analysis. Finding of the study shows that environmental cost accounting is vital for effective performance of a firm.it was noted in the findings that environmental accounting disclosure enable a firm to fully understand the performance state of the organization, hence, making it possible for the firm to know exactly areas to adjust the activities in order to enhance the performance of the firm. The study recommends that Any firm that aim at continuous survival, profit making and effective performance should always carryout environmental cost analysis in order to know their performance level and results obtained from Environmental disclosure of a firm should never be neglected, since it

 

is the bedrock for knowing much more about a firm’s performance. It was also recommended that managers of firm should always implement information’s obtained from environmental cost analysis in order to know areas to improve or adjust the performance of their firm.

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