Measuring performance in corporate environmental reporting in Nigeria.

Simple item page
dc.contributor.authorIredele, O.O.
dc.date.accessioned2022-09-29T13:27:14Z
dc.date.available2022-09-29T13:27:14Z
dc.date.issued2020
dc.descriptionScholarly articleen_US
dc.description.abstractPurpose – The purpose of this study is to measure the current level of corporate environmental reporting (CER) in the developing economy of Nigeria. This is with a view to drive the effort of firms towards improving on the present practice. An attempt is made to also determine the extent to which the level of CER differs on account of firm characteristics. Design/methodology/approach – The study used data for the top 40 companies on the Nigerian stock exchange as of 31 December 2017 based on market capitalization. The annual reports, company website and sustainability reports were the major sources of data. The paper used descriptive statistics and one-way analysis of variance to analyse data. Findings – Despite the attempt to explore multiple sources in obtaining environmental information, empirical evidence from the present study confirms that the level of environmental reporting is low; most companies report environmental issues through the website. It further found an association between CER and firm size. Practical implications – The findings will be of interest to policymakers and regulators on the need to regulate environmental reporting. Thus, motivating firms towards better environmental performance in Nigeria. Originality/value – The paper extends environmental reporting research in Nigeria beyond the use of annual reports. It captured environmental information reported through the website and sustainability reports. It provides information on the current status in terms of quality and content of information reported. Finally, it found that firm size is a contingent factor for CER in Nigerien_US
dc.description.sponsorshipUniversity of Johannesburg, South Africaen_US
dc.identifier.citationIredele, O.O. (2020). Measuring performance in corporate environmental reporting in Nigeria. Measuring Business Excellence, 24(2), 183-195. DOI 10.1108/MBE-05-2019-0040.en_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/11626
dc.language.isoenen_US
dc.publisherEmerald Publishing Limiteden_US
dc.subjectNigeriaen_US
dc.subjectAnnual Reportsen_US
dc.subjectSustainability Reporten_US
dc.subjectWebsiteen_US
dc.subjectCorporate environmental reportingen_US
dc.subjectGRI 4en_US
dc.subjectResearch Subject Categories::SOCIAL SCIENCESen_US
dc.titleMeasuring performance in corporate environmental reporting in Nigeria.en_US
dc.typeArticleen_US
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Pre print Measuring performance in corporate environmental reporting.pdf
Size:
132.8 KB
Format:
Adobe Portable Document Format
Description:
Environmental reporting
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
Accounting-Scholarly Publications