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Environmental Disclosure Practices and Sustainable Performance of Quoted Manufacturing Companies in Nigeria by O. A. Ogunode; F. F. Adegbie is a Business, Management and Accounting article available to read on EtoBox.

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This paper examined the linkage between environmental disclosure practices and sustainable performance with particular reference to listed manufacturing companies operating in Nigeria. The study utilized the ex-post facto research design for its investigation while a sample of forty-eight (48) listed manufacturing firms were purposively selected out of sixty-seven (67) quoted manufacturing firms listed as at December, 2020. The study found that while environmental disclosures (EDD) exhibited a negative effect on Returns on Assets (ROA), Debt to Assets Ratio (DTA) and Market Price per Share (MPS) of the sampled firms, Social Disclosures (SDD), firm size and firm age exerted significant positive influence on sustainable performance of manufacturing firms. This implied that mere adherence to environmental disclosures is insufficient to affect the volume and direction of performance of manufacturing entities. On the contrary, social disclosures involving extensive social engagements and execution of corporate social responsibility initiatives positively impacts and drives sustainable performance of manufacturing companies in Nigeria. The study therefore recommended that management of m

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Author

O. A. Ogunode; F. F. Adegbie

Publisher

Sciencedomain International

Published

2022

Language

EN

Field

Business, Management and Accounting (Social Sciences)