EFFECT OF ENVIRONMENTAL DISCLOSURE ON FIRM’S PERFORMANCE: NIGERIAN BREWERY SECTOR; CHM

Department → Accountancy

Amount → ₦10,000.00

Abstract   This research work examined effect of environmental disclosure on firm’s performance with particular reference to Nigerian brewery sector. The study ascertained the effect environmental accounting disclosure on profit after tax, earnings per share and retained earnings of Nigerian brewery firms. The data were gathered from a sample of Nigerian brewery and Guiness Plc’s  annual reports and accounts for (10) ten years (2008-2017). The research work made use of multiple regression method. Profit after tax (PAT), Earnings Per Share (EPS) and Retained Earnings were are used as proxy for firms’ performance, while Environmental cost (ENVC) was used as a measure for environmental disclosure using multiple regression technique, E-view 9.0 software package. The study shows that environmental accounting disclosure has significant effect on profit after tax of Nigerian breweries firms. It was also observed that environmental accounting disclosure does not have significant effect on earnings per share of Nigerian brewery firms. The study also shows that environmental accounting disclosure has significant effect on retain earnings of Nigerian brewery firms. Based on the findings, the study recommends among others that Firms should adopt uniform reporting and disclosure standards of environmental practices for the purpose of control and measurement of performance.    




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