FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS
The persistent increase in economic activities of companies, specifically manufacturing companies in Nigeria, has resulted in high levels of outputs, energy consumption, air pollution, and materials used. Environmental disclosures of these issues has become a major concern to communities, employees...
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| Format: | Article |
| Language: | English |
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Kwara State University, Malete Nigeria
2024-01-01
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| Series: | Malete Journal of Accounting and Finance |
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| Online Access: | https://majaf.com.ng/index.php/majaf/article/view/107 |
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| author | Mubaraq Sanni Lukman Adebayo Oke ABDULRAUF Jamiu Alabere Abdulrasheed |
| author_facet | Mubaraq Sanni Lukman Adebayo Oke ABDULRAUF Jamiu Alabere Abdulrasheed |
| author_sort | Mubaraq Sanni |
| collection | DOAJ |
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The persistent increase in economic activities of companies, specifically manufacturing companies in Nigeria, has resulted in high levels of outputs, energy consumption, air pollution, and materials used. Environmental disclosures of these issues has become a major concern to communities, employees, shareholders, and other stakeholders and these difficulties drive this study. This study therefore, investigates the effect of the innovativeness and environmental disclosure of all listed manufacturing companies in Nigeria. Specifically, the paper investigates the extent at which firms’ complexity influences environmental disclosure, and how technological infrastructures affect environmental disclosure. With Ex-post factor research design and population of seventy-six (76) listed manufacturing companies, this paper employed Krejcie and Morgan (1970), while 63 companies formed the sample size. However, due to in availability of data and inconsistent listing of the companies, only forty-nine (49) out of the companies were chosen as the sample size determination table spanning across seven (7) sectors. Findings revealed that firms’ complexity and technological infrastructure have negative significant effect on environmental disclosure. Thus, this study recommends that Nigeria Exchange Group (NGX) should establish policy and penalties for companies that have not been adequate disclose information about their firms operating segment and new asset acquisition
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| format | Article |
| id | doaj-art-67ebe8e79ba44d32afd6a5319b7f223b |
| institution | Kabale University |
| issn | 2735-9603 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Kwara State University, Malete Nigeria |
| record_format | Article |
| series | Malete Journal of Accounting and Finance |
| spelling | doaj-art-67ebe8e79ba44d32afd6a5319b7f223b2025-02-10T23:06:28ZengKwara State University, Malete NigeriaMalete Journal of Accounting and Finance2735-96032024-01-0141FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMSMubaraq Sanni0Lukman Adebayo Oke ABDULRAUF1Jamiu Alabere Abdulrasheed2Kwara State University, MaleteKwara State University, MaleteKwara State University, Malete The persistent increase in economic activities of companies, specifically manufacturing companies in Nigeria, has resulted in high levels of outputs, energy consumption, air pollution, and materials used. Environmental disclosures of these issues has become a major concern to communities, employees, shareholders, and other stakeholders and these difficulties drive this study. This study therefore, investigates the effect of the innovativeness and environmental disclosure of all listed manufacturing companies in Nigeria. Specifically, the paper investigates the extent at which firms’ complexity influences environmental disclosure, and how technological infrastructures affect environmental disclosure. With Ex-post factor research design and population of seventy-six (76) listed manufacturing companies, this paper employed Krejcie and Morgan (1970), while 63 companies formed the sample size. However, due to in availability of data and inconsistent listing of the companies, only forty-nine (49) out of the companies were chosen as the sample size determination table spanning across seven (7) sectors. Findings revealed that firms’ complexity and technological infrastructure have negative significant effect on environmental disclosure. Thus, this study recommends that Nigeria Exchange Group (NGX) should establish policy and penalties for companies that have not been adequate disclose information about their firms operating segment and new asset acquisition https://majaf.com.ng/index.php/majaf/article/view/107Firm ComplexityTechnological InfrastructuresEnvironmental Disclosure |
| spellingShingle | Mubaraq Sanni Lukman Adebayo Oke ABDULRAUF Jamiu Alabere Abdulrasheed FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS Malete Journal of Accounting and Finance Firm Complexity Technological Infrastructures Environmental Disclosure |
| title | FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS |
| title_full | FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS |
| title_fullStr | FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS |
| title_full_unstemmed | FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS |
| title_short | FIRM INNOVATIVENESS AND ENVIRONMENTAL DISCLOSURE: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS |
| title_sort | firm innovativeness and environmental disclosure evidence from nigerian manufacturing firms |
| topic | Firm Complexity Technological Infrastructures Environmental Disclosure |
| url | https://majaf.com.ng/index.php/majaf/article/view/107 |
| work_keys_str_mv | AT mubaraqsanni firminnovativenessandenvironmentaldisclosureevidencefromnigerianmanufacturingfirms AT lukmanadebayookeabdulrauf firminnovativenessandenvironmentaldisclosureevidencefromnigerianmanufacturingfirms AT jamiualabereabdulrasheed firminnovativenessandenvironmentaldisclosureevidencefromnigerianmanufacturingfirms |