Environmental Responsibility Accounting Practices Disclosure and Performance of Quoted Manufacturing

Channel:
India BP International
Subscribers:
9,470
Published on ● Video Link: https://www.youtube.com/watch?v=ouLfT2JSzKs


Duration: 0:00
83 views
4

Environmental Responsibility Accounting Practices Disclosure and Performance of Quoted Manufacturing Firms in Nigeria | Chapter 01 | Current Perspectives to Environment and Climate Change Vol. 1

This study examined the relationship between environmental responsibility accounting practices disclosure and performance of quoted manufacturing firms in Nigeria. The study adopted environmental responsibility accounting practices disclosure (ERAP) based on the Global Reporting Initiative (GRI) Reporting Guidelines as the dependent variable, while return on total assets (ROTA) and assets size (SIZE) were used to represent firm performance and the independent variables. The study which was anchored on the stakeholders’ theory used secondary data obtained from the annual reports of 73 manufacturing companies quoted on the floor of the Nigeria Stock Exchange for the years 2013- 2017. The ordinary least square (OLS) regression method was used as the basic technique of data analysis. Findings of the study revealed the existence of a significant positive relationship between firm performance and environmental responsibility accounting practices disclosure in the manufacturing sector of Nigeria. However, the findings of the study also indicated that environmental responsibility accounting practices disclosure in Nigeria is still developing and that manufacturing sector organizations report very little information about the impact of their operations on the environment. The study recommended, amongst others, that the relevant authorities and regulatory bodies in the country formulate statutory environmental friendly standards requirements for manufacturing sector organizations to comply with in order to facilitate environmental responsibility accounting practices disclosure.

Author(s) Details

Lyndon M. Etale
Department of Accountancy, Faculty of Management Sciences, Niger Delta University, Wilberforce Island, Bayelsa State, Nigeria.

Read full article: http://bp.bookpi.org/index.php/bpi/catalog/view/60/677/535-1



Other Videos By BP International


2019-09-02Short-Term Effects of Boiler Ash on Soil Microbial Population, Organic Carbon, Nitrogen
2019-08-31Oral Hygiene in People with Disability
2019-08-29Dictionary of Medicinal Plants - Scientific Names, Family and Selected Vernacular
2019-08-28Reduction of Metal Ion Species Associated With Pathological Conditions by Utilizing Potassium
2019-08-28Further Evidence of Coal Fly Ash Utilization in Tropospheric Geoengineering: Implications on Human
2019-08-28Evidence of Variable Earth-heat Production, Global Non-anthropogenic Climate Change
2019-08-28Fictitious Supercontinent Cycles
2019-08-28An Indication of Intentional Efforts to Cause Global Warming and Glacier Melting
2019-08-28New Concept for the Origin of Fjords and Submarine Canyons: Consequence of Whole-Earth Decompression
2019-08-28Deadly Ultraviolet UV-C and UV-B Penetration to Earth’s Surface: Human and Environmental Health
2019-08-28Environmental Responsibility Accounting Practices Disclosure and Performance of Quoted Manufacturing
2019-08-28Previously Unrecognized Primary Factors in the Demise of Endangered Torrey Pines: A Microcosm
2019-08-28Fifty Years after “How to Wreck the Environment”: Anthropogenic Extinction of Life on Earth
2019-08-28Contamination of the Biosphere with Mercury: Another Potential Consequence of On-going Climate
2019-08-28California Wildfires: Role of Undisclosed Atmospheric Manipulation and Geoengineering
2019-08-28Air Pollution, Not Greenhouse Gases: The Principal Cause of Global Warming
2019-08-27Ecotourism Attitudes, Adaptations and Impacts
2019-08-26Association between Immunoglobulin G Subtypes Immune responses to Plasmodium falciparum Merozoite
2019-08-26Neglected Tropical Diseases (NTDs): Case Study on Gastrointestinal Parasites and Morbidity
2019-08-26Assessment of Antimalarial Drug Use among the Patients in a Tertiary Hospital in Northern Part
2019-08-26The Antibiotic Resisting Profile of Salmonella spp Isolated from the Sewage of the Campus