期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：6
页码：349-355
DOI：10.5923/j.ijfa.20140306.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Information disclosure policies have become a key component of environmental policy globally. Recently, there have been increased hue and cry about environmental degradation, an advent traceable to industrial revolution. Firms are now expected to address the impact of their operations on the environment and society in general. In the light of these, the study assessed the extent, nature and quality of environmental information disclosure practices of manufacturing firms in Nigeria. Content analysis was adopted in analyzing the annual report of the selected firms with regards to their environmental disclosure practices. Furthermore, a survey was carried out in order to ascertain whether the environmental disclosure practices of firms in Nigeria has improved. This was done with the aid of questionnaire administered to 40 Chartered accountants. The study adopted one sample t - test in testing the formulated hypothesis. The findings of the study indicated that the environmental disclosure practices of firms in Nigeria is still ad hoc and contains little or no quantifiable data. The study therefore recommends the development of environmental disclosure standards that will harmonize the disclosure practices of firms as well as results in providing environmental quantifiable data.
