Browsing by Author "FAGBEMI FUNMILAYO FLORENCE"

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    IMPACT OF ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING ON PERFORMANCE OF MANUFACTURING COMPANIES IN NIGERIA
    (2024) FAGBEMI FUNMILAYO FLORENCE
    Environmental accounting has the potential to provide key information that policymakers can use to understand the state of the environment. However, the expectation of social services from corporate firms has become very high in Nigeria and the negligence of the expectations by these companies has resulted to a very turbulent environment for companies operating in Nigeria. Hence, this study examined the impact of environmental accounting and sustainability on the performance of building materials manufacturing companies in Nigeria. The study specifically examined the effect of environmental accounting on the operational performance of manufacturing companies in Nigeria as well as evaluated the impact of sustainability on operational performance of manufacturing companies in Nigeria. The study further investigated the effect of environmental accounting on the financial performance of manufacturing companies in Nigeria and assessed the impact of sustainability on financial performance of manufacturing companies in Nigeria. The study employed secondary data which was obtained from the financial statements of all listed building materials manufacturing companies in Nigeria. Panel data multiple regression analysis was used to achieve the objectives of the study. Results of the study revealed that there is positive relationship between environmental accounting and performance of manufacturing companies with coefficient value of 0.00051 and at 5% significant level. The findings of the study further revealed that sustainability has significant impact on performance of manufacturing companies with coefficient value of 0.0067 and at 5% significant level. The study concluded that environmental accounting and sustainability impact on the operating performance of Nigerian manufacturing companies. The study therefore recommends that building materials manufacturing companies should ensure that they comply with the environmental laws of the nation by investing in anti - pollutants as it will go a long way in enhancing their performance.