Environmental Disclosure Practices in Annual Reports of Listed Manufacturing Firms in Nigeria
19 Pages Posted: 14 Apr 2017
Date Written: April 11, 2017
Abstract
This study examined the inadequacies of corporate environmental disclosures both in quantity and quality amongst manufacturing firms in Nigeria. In order to achieve an in-depth study and wider coverage of the subject-matter; secondary data were obtained from the annual reports of fourteen (14) manufacturing firms. The annual reports were examined for a period of six years (2010 to 2015). The companies were selected based on judgement or purposive sampling. Interpretative content analysis was used to elicit information from the annual reports. The study revealed that corporate environmental disclosure is still at its lowest ebb amongst manufacturing firms in Nigeria and there will be a need for sensitization, regulatory compulsion or government intervention for companies to participate in corporate environmental disclosure. The obvious benefit of this will include the opportunity to resolve issues concerning climate change; particularly dimensions of global warming.
Keywords: Corporate Environmental Disclosure, Climate Change, Global Warming, Manufacturing Firms, Annual Reports, Nigeria
Suggested Citation: Suggested Citation