BibTex Citation Data :
@article{JAB63022, author = {Muhammed Usman}, title = {Sectoral Analysis of Corporate Environmental Disclosure of Listed Manufacturing Companies in Nigeria}, journal = {Jurnal Administrasi Bisnis}, volume = {13}, number = {2}, year = {2024}, keywords = {Corporate Environmental Disclosure; Sectoral Analysis; Manufacturing Companies; Environmental Policies; Product and Process}, abstract = { Corporate reporting practice seems to be treated towards activities that bordered investors’ interest with little or no information emphasizing on their impacts on the environment. Despite the harmful effects, such as pollution, resulting from the operations of these companies, there appears to be a reluctance to disclose detailed information about the extent of their environmental impact. This study offers empirical evidence through a sectoral analysis of corporate environmental reporting among listed manufacturing companies. It adopts an ex-post facto research design, examining a population of seventy-six (76) listed manufacturing companies across seven (7) sectors. Descriptive and inferential statistics were employed in the analysis of data collected through content analysis from the annual reports of the companies for a period of five (5) years (2018-2022). The results revealed sectoral differences in environmental disclosure, with the Oil and Gas sector leading in overall environmental reporting, especially regarding environmental policies. The Consumer Goods sector disclosed the most information on product and process-related environmental issues, highlighting the negative impacts of manufacturing. The study concludes that significant variations exist in corporate environmental reporting among sectors and recommends a standardized template for environmental disclosure to ensure uniformity among listed firms in Nigeria. }, issn = {2548-4923}, pages = {165--176} doi = {10.14710/jab.v13i2.63022}, url = {https://ejournal.undip.ac.id/index.php/janis/article/view/63022} }
Refworks Citation Data :
Corporate reporting practice seems to be treated towards activities that bordered investors’ interest with little or no information emphasizing on their impacts on the environment. Despite the harmful effects, such as pollution, resulting from the operations of these companies, there appears to be a reluctance to disclose detailed information about the extent of their environmental impact. This study offers empirical evidence through a sectoral analysis of corporate environmental reporting among listed manufacturing companies. It adopts an ex-post facto research design, examining a population of seventy-six (76) listed manufacturing companies across seven (7) sectors. Descriptive and inferential statistics were employed in the analysis of data collected through content analysis from the annual reports of the companies for a period of five (5) years (2018-2022). The results revealed sectoral differences in environmental disclosure, with the Oil and Gas sector leading in overall environmental reporting, especially regarding environmental policies. The Consumer Goods sector disclosed the most information on product and process-related environmental issues, highlighting the negative impacts of manufacturing. The study concludes that significant variations exist in corporate environmental reporting among sectors and recommends a standardized template for environmental disclosure to ensure uniformity among listed firms in Nigeria.
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