Environmental disclosure practices dimensions and total value-added growth of the Nigerian listed manufacturing companies

Purpose: This research explored the interaction of environmental disclosure practices dimensions (environmental financial information, environmental non-financial information, and environmental performance information) on total value-added growth of the Nigerian listed manufacturing companies.Design...

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Published in:Intangible capital 2024-10, Vol.20 (3), p.464-477
Main Authors: Soetan, Timothy, Adeoye, Solomon Olusegun, Makinde, Olubisi Grace, Akintola, Abolade Francis
Format: Article
Language:English
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total value-added growth, environmental disclosure, environmental accounting, nigeria, manufacturing companies
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container_end_page 477
container_issue 3
container_start_page 464
container_title Intangible capital
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creator Soetan, Timothy
Adeoye, Solomon Olusegun
Makinde, Olubisi Grace
Akintola, Abolade Francis
description Purpose: This research explored the interaction of environmental disclosure practices dimensions (environmental financial information, environmental non-financial information, and environmental performance information) on total value-added growth of the Nigerian listed manufacturing companies.Design/methodology/approach: Using a secondary data set culled from 39 Nigerian manufacturing businesses traded on the Stock Exchange between 2010-2019, this investigation utilised an ex post facto research strategy. The multiple regression statistical approach was utilised to analyse the data.Findings: The findings indicated that environmental disclosure practices dimensions (environmental, financial information, environmental non-financial information, and environmental performance information) significantly and positively affect the total value-added growth of Nigerian listed manufacturing companies.Research limitation/implication: This study focused on Nigerian-listed manufacturing companies. Future studies could include non-listed manufacturing companies. Also, other industries could be considered in future studies.Originality/value: As far as the authors are aware, this is the first research to establish a connection between the environmental disclosure procedures of traded manufacturing businesses in Nigeria and the overall value-added increase. In addition, the findings showed the interaction between environmental disclosure practices factors on total value-added growth in listed manufacturing businesses in Nigeria are novel and significant.
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title Environmental disclosure practices dimensions and total value-added growth of the Nigerian listed manufacturing companies
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