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Environmental Reporting and Performance of Nigerian Listed Oil and Gas Firms

Author

Listed:
  • Jayeola Olabisi

    (Federal University of Agriculture Abeokuta)

  • Rotimi Williams Oladiran

    (Crawford University Ogun State)

  • Solomon Yinka Aransiola

    (Crawford University Ogun State)

  • Damilola Gloria Adenekan

    (Federal University of Agriculture Abeokuta)

Abstract

The study investigated the environmental reporting and performance of listed oil and gas firms in Nigeria. The study adopted an ex-post facto research design method using existing data from the financials of selected firms. The population of the study consisted of thirteen (13) listed firms as of 2021, out of which ten (10) were purposively selected based on the availability of annual reports and accounts. Secondary data were extracted and the results of the unit-roots test informed the adoption of Auto-Regressive Distributed Lag (ARDL) and Error Correction Techniques. The study found a positive and significant relationship between Environmental Management Cost (EMC) and ROCE (p 0.05). However, there was a negative and significant relationship between Environmental Research and evelopment Cost (ERDC) and ROCE (p

Suggested Citation

  • Jayeola Olabisi & Rotimi Williams Oladiran & Solomon Yinka Aransiola & Damilola Gloria Adenekan, 2022. "Environmental Reporting and Performance of Nigerian Listed Oil and Gas Firms," ACTA VSFS, University of Finance and Administration, vol. 16(2), pages 99-115.
    • Handle: RePEc:prf:journl:v:16:y:2022:i:2:p:99-115
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    File URL: https://www.vsfs.cz/periodika/acta-2022-2-01.pdf
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    More about this item

    Keywords

    environmental reporting; environmental management cost; environmental protection cost; environmental research and development cost; and return on capital employed;
    All these keywords.

    JEL classification:

    • F6 - International Economics - - Economic Impacts of Globalization
    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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