Environmental Reporting and Performance of Nigerian Listed Oil and Gas Firms

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dc.contributor.authorOladiran Rotimi Williams
dc.contributor.authorAransiola Solomon Yinka
dc.contributor.authorAdenekan Damilola Gloria
dc.contributor.authorJayeola Olabisi
dc.date.accessioned2025-05-16T14:52:59Z
dc.date.available2025-05-16T14:52:59Z
dc.date.issued2022-02
dc.description.abstractThe study investigated the environmental reporting and performance of listed oil and gas firms in Nigeria. The study adopted an ex-post facto research design method using existing data from the financials of selected firms. The population of the study consisted of thirteen (13) listed firms as of 2021, out of which ten (10) were purposively selected based on the availability of annual reports and accounts. Secondary data were extracted and the results of the unit-roots test informed the adoption of Auto-Regressive Distributed Lag (ARDL) and Error Correction Techniques. The study found a positive and significant relationship between Environmental Management Cost (EMC) and ROCE (p<0.05), also a positive but insignificant relationship between Environmental Protection Cost (EPC) and ROCE (p>0.05). However, there was a negative and significant relationship between Environmental Research and Development Cost (ERDC) and ROCE (p<0.05). The study concluded that environmental accounting reporting contributed to the firms’ performance of Nigerian listed oil and gas firms. Therefore, these firms should be cost-effective and efficient when planning environmental activities to improve firms’ performance.
dc.identifier.citationOladiran, R.W et al.(2022). Environmental Reporting and Performance of Nigerian Listed Oil and Gas Firms. Acta Všfs. 16; 99-115.
dc.identifier.urihttps://repository.crawforduniversity.edu.ng/handle/123456789/154
dc.language.isoen
dc.publisherActa Všfs
dc.relation.ispartofseries16
dc.titleEnvironmental Reporting and Performance of Nigerian Listed Oil and Gas Firms
dc.typeArticle
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