Environmental Accounting and Performance of Quoted Manufacturing Companies in Niger Delta Region, Nigeria

Abstract

The study is aimed at examining Environmental Accounting and Performance of Quoted Manufacturing Companies in Nigeria. The studycovers a period of ten years from 2008-2017 using only secondary data from ten (10) quoted manufacturing companies in Nigeria. The data foranalysis were sourced from published financial reports of quoted manufacturing companies listed in the Nigerian Stock Exchange. To achievethis objective, the study made use of financial reports of manufacturing Companies quoted in the Nigerian Stock Exchange Market from years2008-2017. Regression analysis was employed with the aid of Statistical Package for Social Sciences (SPSS). The results of the statistical analysisindicate that better environmental performance positively impact business value of an organization. Moreover, environmental accountingprovides the organization an opportunity to reduce environmental and social costs and improve their performance.