Community stakeholder structural perception of firms’ environmental disclosure level in Nigeria
Environmental accounting disclosure in Nigeria
Keywords:
Environmental accounting, sustainability, community stakeholder, SDGs agenda 2030, Disclosure, NigeriaAbstract
Given the slow progress towards the achievement of Agenda 2030 and the environmentally sustainable development goals (SDGs), this study investigates the perception of communities’ environmental disclosure activities of the firms operating in their domain. Data were surveyed by means of a closed-ended questionnaire from 157 community respondents from the four most industrialised cities in Nigeria. The data were analysed using the Chi-square test for association and the confirmatory factor analysis. The results revealed that both firms’ environmental activities, environmental reporting, and environmental reporting benefits collectively shape the community perception of the activities of firms on the environment. Furthermore, the study revealed that there is no association between respondents’ level of education and their perception about environmental disclosure of firms in their community. Implying that communities’ knowledge of the environmental activities of firms is not dependent on their education level. These findings highlighted community stakeholders’ concerns about the activities of companies within their environment and their awareness, feeding into the power of Ullmann’s stakeholder framework. Such could be harnessed to improve firms’ environmental footprints, hence the progress towards actualizing the environmental SDGs.
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Guenther, E., Guenther, T., Schiemann, F., & Weber, G. (2016). Stakeholder relevance for reporting: explanatory factors of carbon disclosure. Business & Society, 55(3), 361-397.
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Hu, L. t., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Ijaiya, H., & Joseph, O. (2014). Rethinking environmental law enforcement in Nigeria. Beijing L. Rev., 5, 306.
Katou, A. A., & Budhwar, P. S. (2010). Causal relationship between HRM policies and organisational performance: Evidence from the Greek manufacturing sector. European management journal, 28(1), 25-39.
Kumar, R. (2019). Research methodology: A step-by-step guide for beginners: Sage Publications Limited.
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal.
Lu, Y., & Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64, 426-436.
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Moses, O., Houqe, M. N., & van Zijl, T. (2018). What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure? Journal of Contemporary Accounting & Economics, 14(2), 216-233.
Moses, O., Michael, E. E., & Dabel-Moses, J. N. (2019). A Review of Environmental Management and Reporting Regulations in Nigeria. Environmental Reporting and Management in Africa (Advances in Environmental Accounting & Management, 8, 159-182.
Odewole, B. O., Ishola, A. R., Oyesola, S. R., & Festus, A. F. (2018). Environmental Sustainability and Stakeholder’s Value of Listed Manufacturing Companies in Nigeria.
Odoemelam, N., & Okafor, R. G. (2018). The influence of corporate governance on environmental disclosure of listed non-financial firms in Nigeria. Indonesian Journal of Sustainability Accounting and Management, 2(1), 25-49.
Ofoegbu, G. N., & Megbuluba, A. (2016). Corporate environmental accounting information disclosure in the Nigeria manufacturing firms. International journal of management sciences and business research, 5(12).
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Okpala, O. P. (2019). An exploratory study of the level of social and environmental disclosures by listed firms in Nigeria. Acta Universitatis Danubius. Œconomica, 15(2), 160-172.
Olanrewaju, L., & Kalu, I. E. (2018). Measuring Geographic Distribution of Economic Activity in Nigeria Using Gross Domestic Product. Ghana Journal of Geography, 10(1), 22–41-22–41.
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Oyefara, J. L. (2013). Good governance and environmental sustainability in Lagos state, Nigeria: Can the state achieve goal seven of millennium development goals (MDGS)?
Pucheta‐Martínez, M. C., Bel‐Oms, I., & Rodrigues, L. L. (2020). Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance. Business strategy and the environment.
Rindfleisch, A., Malter, A. J., Ganesan, S., & Moorman, C. (2008). Cross-sectional versus longitudinal survey research: Concepts, findings, and guidelines. Journal of marketing research, 45(3), 261-279.
Rodrigue, M., Cho, C. H., & Laine, M. (2015). Volume and tone of environmental disclosure: A comparative analysis of a corporation and its stakeholders. Social and Environmental Accountability Journal, 35(1), 1-16.
Shaari, N. A., Hasan, N. A., Mohamed, R., & Sabri, M. (2013). Financial literacy: A study among the university students. Interdisciplinary journal of contemporary research in business, 5(2), 279-299.
Taherdoost, H. (2016). Validity and reliability of the research instrument; how to test the validation of a questionnaire/survey in a research. How to Test the Validation of a Questionnaire/Survey in a Research (August 10, 2016).
Tauringana, V. (2019). Environmental Reporting and Management in Africa: Emerald Group Publishing.
Tauringana, V., & Chithambo, L. (2015). The effect of DEFRA guidance on greenhouse gas disclosure. The British Accounting Review, 47(4), 425-444.
Thornhill, A., Saunders, M., & Lewis, P. (2009). Research methods for business students. Essex: Pearson Education Ltd.
Udo, E. J. (2019). Environmental accounting disclosure practices in annual reports of listed oil and gas companies in Nigeria. International Journal of Accounting and Finance, 8(1), 1-20.
Uwuigbe, U. (2012). Web-Based corporate environmental reporting in Nigeria: A study of listed companies. Informatica Economică, 16(3).
Uwuigbe, U., & Jimoh, J. (2012). Corporate environmental disclosures in the Nigerian manufacturing industry: a study of selected firms. African Research Review, 6(3), 71-83.
Valanidis, A. (2019). Current environmental issues and emerging global challenges in the 21st century for environmental protection and sustainable development. Scientific Reviews.
Viswesvaran, C., Ones, D. S., & Schmidt, F. L. (1996). Comparative analysis of the reliability of job performance ratings. Journal of applied psychology, 81(5), 557.
Williams, S. M., & Pei, C.-A. H. W. (1999). Corporate social disclosures by listed companies on their web sites: an international comparison. The International Journal of Accounting, 34(3), 389-419.
Yin, J., & Wang, S. (2018). The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives. Applied Economics, 50(8), 905-919.
Zabbey, N., Sam, K., & Onyebuchi, A. T. (2017). Remediation of contaminated lands in the Niger Delta, Nigeria: Prospects and challenges. Science of the Total Environment, 586, 952-965.
Adejumo, A. V., & Adejumo, O. O. (2014). Prospects for Achieving Sustainable Development Through the Millennium Development Goals in Nigeria. European Journal of Sustainable Development, 3(1), 33-33.
Ajayi, D. D. (2007). Recent trends and patterns in Nigeria’s industrial development. Africa Development, 32(2).
Akinbami, J. F., Akinwumi, I., & Salami, A. T. (1996). Implications of environmental degradation in Nigeria. Paper presented at the Natural resources forum.
Alege, P. O. (2017). Carbon emissions and the business cycle in Nigeria.
Aliyu, U. S. (2019). Board characteristic and corporate environmental reporting in Nigeria. Asian Journal of Accounting Research.
Ambituuni, A., Amezaga, J., & Emeseh, E. (2014). Analysis of safety and environmental regulations for downstream petroleum industry operations in Nigeria: Problems and prospects. Environmental Development, 9, 43-60.
Arora, N. K. (2018). Environmental Sustainability—necessary for survival. In: Springer.
Ayoola, T. J. (2011). Gas flaring and its implication for environmental accounting in Nigeria. Journal of Sustainable Development, 4(5), 244.
Blessing, I. N. (2015). The role of environmental cost accounting in environmental sustainability in Nigeria. American journal of business, economics and management, 3(6), 395.
Bui, B., Moses, O., & Houqe, M. N. (2020). Carbon disclosure, emission intensity and cost of equity capital: multi‐country evidence. Accounting & Finance, 60(1), 47-71.
Byrne, B. M. (2016). Structural equation modeling with AMOS: Basic concepts, applications, and programming: Routledge.
Che-Ahmad, A., Osazuwa, N. P., & Mgbame, C. O. (2015). Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? IUP Journal of Accounting Research & Audit Practices, 14(1).
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327.
Cormier, D., Gordon, I. M., & Magnan, M. (2004). Corporate environmental disclosure: contrasting management's perceptions with reality. Journal of Business Ethics, 49(2), 143-165.
Diamantopoulos, A., & Siguaw, J. A. (2013). Introducing LISREL: A guide for the uninitiated: Sage.
Disu, A., & Gray, R. (1998). An exploration of social reporting and MNCs in Nigeria. Social and Environmental Accountability Journal, 18(2), 13-15.
Egbunike, F. C., Emudainohwo, O. B., Gunardi, A., Kurniasari, F., & Prihanto, J. (2018). Sustainability Accounting Practices and Disclosure by Multinational Corporations in Nigeria. Journal of applied Economic Sciences, 13(3).
Elenwo, E., & Urho, C. (2017). Challenges and prospects of enforcement of environmental laws in port harcourt metropolis rivers state, Nigeria. Current Journal of Applied Science and Technology, 1-29.
Elijido‐Ten, E., Kloot, L., & Clarkson, P. (2010). Extending the application of stakeholder influence strategies to environmental disclosures. Accounting, Auditing & Accountability Journal.
Emeakponuzo, D. E., & Udih, M. (2015). Environmental accounting practices by corporate firms in emerging economies: Empirical evidence from Nigeria. Advances in Research, 209-220.
Enahoro, J. A. (2009). Design and bases of environmental accounting in oil & gas and manufacturing sectors in Nigeria. Covenant University,
Eneh, O. C. (2011). Managing Nigeria's environment: the unresolved issues. Journal of Environmental Science and Technology, 4(3), 250-263.
Engert, S., Rauter, R., & Baumgartner, R. J. (2016). Exploring the integration of corporate sustainability into strategic management: a literature review. Journal of Cleaner Production, 112, 2833-2850.
Ezeagba, C. E., Rachael, J.-A. C., & Chiamaka, U. (2017). Environmental accounting disclosures and financial performance: a study of selected food and beverage companies in Nigeria (2006-2015). International Journal of Academic Research in Business and Social Sciences, 7(9), 162-174.
Fan, X., Thompson, B., & Wang, L. (1999). Effects of sample size, estimation methods, and model specification on structural equation modeling fit indexes. Structural Equation Modeling: A Multidisciplinary Journal, 6(1), 56-83.
Fields, Z., & Atiku, S. O. (2015). Testing and Operationalizing a Model to Measure Creativity at Tertiary Educational Level. International Journal of Educational Sciences, 9(3), 283-296.
Garcés‐Ayerbe, C., Rivera‐Torres, P., & Murillo‐Luna, J. L. (2012). Stakeholder pressure and environmental proactivity. Management Decision.
Gaskin, J., James, M., & Lim, J. (2019). Master validity tool. AMOS Plugin In: Gaskination’s StatWiki.
Gaskin, J., & Lim, J. (2016). Master validity tool. AMOS Plugin In: Gaskination’s StatWiki.
Giacomini, D., Zola, P., Paredi, D., & Mazzoleni, M. (2020). Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities. Corporate Social Responsibility and Environmental Management.
Giwa, S. O., Nwaokocha, C. N., & Odufuwa, B. O. (2017). Mitigating gas flare and emission footprints via the implementation of natural gas vehicles in Nigeria. Energy Policy, 111, 193-203.
Giwa, S. O., Sulaiman, M. A., & Nwaokocha, C. N. (2017). Inventory of greenhouse gases emissions from gasoline and diesel consumption in Nigeria. Nigerian Journal of Technological Development, 14(1), 1-12.
Guenther, E., Guenther, T., Schiemann, F., & Weber, G. (2016). Stakeholder relevance for reporting: explanatory factors of carbon disclosure. Business & Society, 55(3), 361-397.
Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal.
Herremans, I. M., Nazari, J. A., & Mahmoudian, F. (2016). Stakeholder relationships, engagement, and sustainability reporting. Journal of Business Ethics, 138(3), 417-435.
Hu, L. t., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary journal, 6(1), 1-55.
Ijaiya, H., & Joseph, O. (2014). Rethinking environmental law enforcement in Nigeria. Beijing L. Rev., 5, 306.
Katou, A. A., & Budhwar, P. S. (2010). Causal relationship between HRM policies and organisational performance: Evidence from the Greek manufacturing sector. European management journal, 28(1), 25-39.
Kumar, R. (2019). Research methodology: A step-by-step guide for beginners: Sage Publications Limited.
Liesen, A., Hoepner, A. G., Patten, D. M., & Figge, F. (2015). Does stakeholder pressure influence corporate GHG emissions reporting? Empirical evidence from Europe. Accounting, Auditing & Accountability Journal.
Lu, Y., & Abeysekera, I. (2014). Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China. Journal of Cleaner Production, 64, 426-436.
Maama, H., Akande, J., & Doorasamy, M. (2020). NGOs' Engagements and Ghana's Environmental Accounting Disclosure Quality. In Environmentalism and NGO accountability: Emerald Publishing Limited.
Menolascina, F., Bevilacqua, V., Ciminelli, C., Armenise, M. N., & Mastronardi, G. (2008). A multi-objective genetic algorithm based approach to the optimization of oligonucleotide microarray production process. Paper presented at the International Conference on Intelligent Computing.
Moses, O., Houqe, M. N., & van Zijl, T. (2018). What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure? Journal of Contemporary Accounting & Economics, 14(2), 216-233.
Moses, O., Michael, E. E., & Dabel-Moses, J. N. (2019). A Review of Environmental Management and Reporting Regulations in Nigeria. Environmental Reporting and Management in Africa (Advances in Environmental Accounting & Management, 8, 159-182.
Odewole, B. O., Ishola, A. R., Oyesola, S. R., & Festus, A. F. (2018). Environmental Sustainability and Stakeholder’s Value of Listed Manufacturing Companies in Nigeria.
Odoemelam, N., & Okafor, R. G. (2018). The influence of corporate governance on environmental disclosure of listed non-financial firms in Nigeria. Indonesian Journal of Sustainability Accounting and Management, 2(1), 25-49.
Ofoegbu, G. N., & Megbuluba, A. (2016). Corporate environmental accounting information disclosure in the Nigeria manufacturing firms. International journal of management sciences and business research, 5(12).
Ogboru, I., & Anga, R. A. (2015). Environmental degradation and sustainable economic development in Nigeria: A theoretical approach.
Ogunba, A. (2015). An appraisal of the evolution of environmental legislation in Nigeria. Vt. L. Rev., 40, 673.
Ogunba, A. (2016). An appraisal of the evolution of environmental legislation in Nigeria. Vermont Law Review, 40, 673-694.
Okafor, G. O., Okaro, S. C., & Egbunike, F. (2013). Environmental cost accounting and cost allocation (A study of selected manufacturing companies in Nigeria). European Journal of Business and Management, 5(18), 68-75.
Okpala, O. P. (2019). An exploratory study of the level of social and environmental disclosures by listed firms in Nigeria. Acta Universitatis Danubius. Œconomica, 15(2), 160-172.
Olanrewaju, L., & Kalu, I. E. (2018). Measuring Geographic Distribution of Economic Activity in Nigeria Using Gross Domestic Product. Ghana Journal of Geography, 10(1), 22–41-22–41.
Osemeke, L., Adegbite, S., & Adegbite, E. (2016). Corporate social responsibility initiatives in Nigeria. In Key initiatives in corporate social responsibility (pp. 357-375): Springer.
Otu, U. A., Okon, A. M., & Nnanna, O. L. (2018). Oil Companies Performance and Environmental Accounting Reporting in Nigeria. Asian Journal of Economics, Business and Accounting, 1-8.
Oyefara, J. L. (2013). Good governance and environmental sustainability in Lagos state, Nigeria: Can the state achieve goal seven of millennium development goals (MDGS)?
Pucheta‐Martínez, M. C., Bel‐Oms, I., & Rodrigues, L. L. (2020). Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance. Business strategy and the environment.
Rindfleisch, A., Malter, A. J., Ganesan, S., & Moorman, C. (2008). Cross-sectional versus longitudinal survey research: Concepts, findings, and guidelines. Journal of marketing research, 45(3), 261-279.
Rodrigue, M., Cho, C. H., & Laine, M. (2015). Volume and tone of environmental disclosure: A comparative analysis of a corporation and its stakeholders. Social and Environmental Accountability Journal, 35(1), 1-16.
Shaari, N. A., Hasan, N. A., Mohamed, R., & Sabri, M. (2013). Financial literacy: A study among the university students. Interdisciplinary journal of contemporary research in business, 5(2), 279-299.
Taherdoost, H. (2016). Validity and reliability of the research instrument; how to test the validation of a questionnaire/survey in a research. How to Test the Validation of a Questionnaire/Survey in a Research (August 10, 2016).
Tauringana, V. (2019). Environmental Reporting and Management in Africa: Emerald Group Publishing.
Tauringana, V., & Chithambo, L. (2015). The effect of DEFRA guidance on greenhouse gas disclosure. The British Accounting Review, 47(4), 425-444.
Thornhill, A., Saunders, M., & Lewis, P. (2009). Research methods for business students. Essex: Pearson Education Ltd.
Udo, E. J. (2019). Environmental accounting disclosure practices in annual reports of listed oil and gas companies in Nigeria. International Journal of Accounting and Finance, 8(1), 1-20.
Uwuigbe, U. (2012). Web-Based corporate environmental reporting in Nigeria: A study of listed companies. Informatica Economică, 16(3).
Uwuigbe, U., & Jimoh, J. (2012). Corporate environmental disclosures in the Nigerian manufacturing industry: a study of selected firms. African Research Review, 6(3), 71-83.
Valanidis, A. (2019). Current environmental issues and emerging global challenges in the 21st century for environmental protection and sustainable development. Scientific Reviews.
Viswesvaran, C., Ones, D. S., & Schmidt, F. L. (1996). Comparative analysis of the reliability of job performance ratings. Journal of applied psychology, 81(5), 557.
Williams, S. M., & Pei, C.-A. H. W. (1999). Corporate social disclosures by listed companies on their web sites: an international comparison. The International Journal of Accounting, 34(3), 389-419.
Yin, J., & Wang, S. (2018). The effects of corporate environmental disclosure on environmental innovation from stakeholder perspectives. Applied Economics, 50(8), 905-919.
Zabbey, N., Sam, K., & Onyebuchi, A. T. (2017). Remediation of contaminated lands in the Niger Delta, Nigeria: Prospects and challenges. Science of the Total Environment, 586, 952-965.
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2022-09-21
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Afrogha, O., Doorasamy, M., Akintoye, I. R., & Akande, J. O. (2022). Community stakeholder structural perception of firms’ environmental disclosure level in Nigeria: Environmental accounting disclosure in Nigeria. The Journal of Accounting and Management, 12(2). Retrieved from https://dj.univ-danubius.ro/index.php/JAM/article/view/1623
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Copyright (c) 2022 Folake Afrogha, Mishelle Doorasamy, Ishola Rufus Akintoye, Joseph Akande
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