IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH (IJSSMR )

E-ISSN 2545-5303
P-ISSN 2695-2203
VOL. 10 NO. 7 2024
DOI: 10.56201/ijssmr.v10.no7.2024.pg110.129

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Effect of Firm Characteristics on Environmental Disclosure Practices of Listed Manufacturing Companies in Nigeria

Mike terkuma soomiyol, Theophilus tersoo wajir and Yua Henry

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Abstract

The study examines the effect of firm characteristics on environmental disclosure practices of listed manufacturing companies in Nigeria, the objectives of the study were to determine the effect of firm age, size, profitability and leverage of a company on environmental disclosure by listed manufacturing companies in Nigeria. The study adopted ex-post facto research design. The findings shows that firm age, profitability and leverage has a negative insignificant effect while firm size has a significant positive effect on environmental disclosure of listed manufacturing companies in Nigeria. The study recommended among others that Since firm age, size, profitability does not does not affect environmental disclosure, younger companies that are new in the market should strive to disclose more environmental information in order to attract investors who are environmental inclined.

keywords:

Environmental Disclosure, Manufacturing companying, Profitability, Manufacturing

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