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The relationship between environment operational performance and environmental disclosure of Nigerian listed companies

The increase in natural resources consumption by Nigerian companies has raised concern about environmental impact of such activities. Nigerian government and other stakeholders pressured these companies to be environmentally friendly or risk their legitimacy. This obliges the companies resort to env...

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Main Authors: Abba, Magaji, Mohd Said, Ridzwana, Abdullah, Amalina, Mahat, Fauziah
Format: Article
Language:English
Published: L&H Scientific Publishing 2018
Online Access:http://psasir.upm.edu.my/id/eprint/74257/1/The%20relationship%20between%20environment%20operational%20performance%20and%20environmental%20disclosure%20of%20Nigerian%20listed%20companies.pdf
http://psasir.upm.edu.my/id/eprint/74257/
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spelling my.upm.eprints.742572020-04-22T17:49:47Z http://psasir.upm.edu.my/id/eprint/74257/ The relationship between environment operational performance and environmental disclosure of Nigerian listed companies Abba, Magaji Mohd Said, Ridzwana Abdullah, Amalina Mahat, Fauziah The increase in natural resources consumption by Nigerian companies has raised concern about environmental impact of such activities. Nigerian government and other stakeholders pressured these companies to be environmentally friendly or risk their legitimacy. This obliges the companies resort to environmental disclosure to counter the theat. However, the disclosure is doubted whether it is a true reflection of the performance. This is due to a green-wash problem, where those companies whose legitimacy is threatened present high-level of disclosure to avoid sanctions. Though, voluntary disclosure theory asserts that high-performing companies disclose quality environmental items to achieve favourable selection from the stakeholders. This study examined the relationship between the environment operational performance and environmental disclosure of the companies listed in the Nigerian Stock Exchange. A survey method and content analysis of the companies' annual reports was used to obtain data on the performance and the disclosure. Where OLS, 2SLS and 3SLS regression analysis showed a significant negative relationship between the environment operational performance and overall environmental disclosure and disclosure level. However, there is no statistical evidence to support the relationship between the performance and disclosure quality. This study contributes to the understanding of the green-wash issue about environmental disclosure by the Nigerian companies. It unveils non-appreciation of quality disclosure by the companies to achieve selection preference. Also, the use of environment operational performance measure provides an alternative approach to the test of the relationships. The limitation of the study is hinged in using cross-sectional data and its small sample size. L&H Scientific Publishing 2018 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/74257/1/The%20relationship%20between%20environment%20operational%20performance%20and%20environmental%20disclosure%20of%20Nigerian%20listed%20companies.pdf Abba, Magaji and Mohd Said, Ridzwana and Abdullah, Amalina and Mahat, Fauziah (2018) The relationship between environment operational performance and environmental disclosure of Nigerian listed companies. Journal of Environmental Accounting and Management, 6 (1). pp. 1-15. ISSN 2325-6192; ESSN: 2325-6206 https://lhscientificpublishing.com/Journals/JEAM-Default.aspx 10.5890/JEAM.2018.3.001
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description The increase in natural resources consumption by Nigerian companies has raised concern about environmental impact of such activities. Nigerian government and other stakeholders pressured these companies to be environmentally friendly or risk their legitimacy. This obliges the companies resort to environmental disclosure to counter the theat. However, the disclosure is doubted whether it is a true reflection of the performance. This is due to a green-wash problem, where those companies whose legitimacy is threatened present high-level of disclosure to avoid sanctions. Though, voluntary disclosure theory asserts that high-performing companies disclose quality environmental items to achieve favourable selection from the stakeholders. This study examined the relationship between the environment operational performance and environmental disclosure of the companies listed in the Nigerian Stock Exchange. A survey method and content analysis of the companies' annual reports was used to obtain data on the performance and the disclosure. Where OLS, 2SLS and 3SLS regression analysis showed a significant negative relationship between the environment operational performance and overall environmental disclosure and disclosure level. However, there is no statistical evidence to support the relationship between the performance and disclosure quality. This study contributes to the understanding of the green-wash issue about environmental disclosure by the Nigerian companies. It unveils non-appreciation of quality disclosure by the companies to achieve selection preference. Also, the use of environment operational performance measure provides an alternative approach to the test of the relationships. The limitation of the study is hinged in using cross-sectional data and its small sample size.
format Article
author Abba, Magaji
Mohd Said, Ridzwana
Abdullah, Amalina
Mahat, Fauziah
spellingShingle Abba, Magaji
Mohd Said, Ridzwana
Abdullah, Amalina
Mahat, Fauziah
The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
author_facet Abba, Magaji
Mohd Said, Ridzwana
Abdullah, Amalina
Mahat, Fauziah
author_sort Abba, Magaji
title The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
title_short The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
title_full The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
title_fullStr The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
title_full_unstemmed The relationship between environment operational performance and environmental disclosure of Nigerian listed companies
title_sort relationship between environment operational performance and environmental disclosure of nigerian listed companies
publisher L&H Scientific Publishing
publishDate 2018
url http://psasir.upm.edu.my/id/eprint/74257/1/The%20relationship%20between%20environment%20operational%20performance%20and%20environmental%20disclosure%20of%20Nigerian%20listed%20companies.pdf
http://psasir.upm.edu.my/id/eprint/74257/
https://lhscientificpublishing.com/Journals/JEAM-Default.aspx
_version_ 1665896012418383872
score 13.211869

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