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 N...