Corporate environmental disclosures and performances in annual reports of listed manufacturing firms in Nigeria: The stakeholders perspective.
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 11
Abstract
The purpose of this paper is to examine the level of corporate environmental disclosures and performances of listed manufacturing firms in Nigeria from the perspective of the stakeholders. The level of environmental disclosure and performances as shown in annual reports of Nigerian listed firms is low. This study uses the stakeholders’ theory to reinvestigate this phenomenon. In order to achieve a wider and in-depth study, secondary data were obtained from the annual reports of fifty five (55) manufacturing firms. The annual reports were examined for a five (5) years period from 2012 – 2016. The purposive sampling method was used in selecting the sampledfirms. The empirical results indicates that environmental performances has no significant influence on firm’s disclosure practices. The findings of this study are of practical significance to regulatory bodies, investors, academics as they should be cautious while interpreting increase in disclosures related to environmental activities.
Authors and Affiliations
Mike Soomiyol, Mohammad Syahirbn Abdul Wahab, Mod. Amir Mat Samsudin
Keywords
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- EP ID EP422218
- DOI 10.9790/487X-2011038390.
- Views 92
- Downloads 0
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