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.
Article Metrics:
Last update:
Last update: 2024-11-01 12:56:51
Starting from 2022, the author(s) whose article is published in the Jurnal Administrasi Bisnis (JAB) attain the copyright for their article and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. By submitting the manuscript to JAB, the author(s) agree with this policy. No special document approval is required.
The author(s) guarantee that:
The author(s) retain all rights to the published work, such as (but not limited to) the following rights:
Suppose the article was prepared jointly by more than one author. Each author submitting the manuscript warrants that all co-authors have given their permission to agree to copyright and license notices (agreements) on their behalf and notify co-authors of the terms of this policy. Jurnal Administrasi Bisnis (JAB) will not be held responsible for anything that may arise because of the writer's internal dispute. Jurnal Administrasi Bisnis (JAB) will only communicate with correspondence authors.
Authors should also understand that their articles (and any additional files, including data sets, and analysis/computation data) will become publicly available once published. The license of published articles (and additional data) will be governed by a Creative Commons Attribution-ShareAlike 4.0 International License. Jurnal Administrasi Bisnis (JAB) allows users to copy, distribute, display and perform work under license. Users need to attribute the author(s) and Jurnal Administrasi Bisnis (JAB) to distribute works in journals and other publication media. Unless otherwise stated, the author(s) is a public entity as soon as the article is published.
Jurnal Administrasi Bisnis oleh http://ejournal.undip.ac.id/index.php/janis/ disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.
Lihat Pengunjung