Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeria

Jerry Chukwuebuka, Orajekwe and Okenwa Cy, Ogbodo (2023) Firm Attributes and Environmental Disclosure of Energy Corporations in Nigeria. International Journal of Trend in Scientific Research and Development, 7 (4). pp. 423-432. ISSN 2456-6470

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Abstract

The study investigated the relationship between firm attributes and environmental disclosure among energy corporations in Nigeria. The research utilized a causal-comparative research design, focusing on energy corporations listed on the Nigerian Exchange Group (NEG) from 2013 to 2022. The sample included nine quoted firms primarily operating in the oil and gas, utility, and natural resource sectors. Secondary data from annual reports and financial statements of selected energy firms were used, and the Multiple Linear Regression Approach established the causal relationship between firm attributes and environmental disclosure. The findings revealed that larger and older firms faced challenges in providing detailed environmental information due to operational complexity and established reporting practices. However, firm leverage did not significantly impact environmental disclosure. The study offers valuable insights for enhancing environmental reporting and transparency among larger and older firms to meet stakeholder expectations and promote sustainability. Policymakers can utilize these findings to devise regulatory frameworks and incentives encouraging better environmental disclosure and fostering sustainable practices in the energy industry and beyond, ultimately positioning companies as leaders in the pursuit of a sustainable and profitable future.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Postgraduate > Master's of Islamic Education
Depositing User:	Journal Editor
Date Deposited:	04 Aug 2023 13:48
Last Modified:	04 Aug 2023 13:48
URI:	http://eprints.umsida.ac.id/id/eprint/12177

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