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Sustainability Accounting Practices in Nigeria: A Case Study of Anambra State Ministry of Environment

Chika Dennis Muomaife, Ndidiamaka Phina Muomaife, Gilbert Ogechukwu Nworie

Abstract

The main objective of the study is to assess the sustainability accounting practices of Anambra State Ministry of Environment. The specific objective is to determine the extent of environmental protection disclosures and social sustainability disclosure by Anambra State Ministry of Environment. This study adopted descriptive survey research design so as to enable the researcher collate varied opinions from the respondents concerning the subject matter of this research. The population of the study consists of all the fifteen (15) senior staff in Anambra state ministry of finance. Census sampling technique was used to determine the sample size of the study. The researcher collected raw data from questionnaires administered to the respondents. The questionnaire was scaled using 5-point Likert scale which was structured

Keywords

Environmental protection disclosure social sustainability disclosure sustainability

References

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Environmental Protection Disclosure S/N Statements SA A U SD D 1 Anambra State Ministry of Environment provides comprehensive disclosures on its environmental protection efforts, including policies and initiatives. 2 The Ministry's environmental protection disclosures are well- detailed and encompass various aspects of their activities, demonstrating a commitment to transparency. 3 While the Ministry discloses some environmental protection information, there is room for improvement in terms of comprehensiveness and detail. 4 The environmental protection disclosures by the Ministry are limited, providing only basic information about their initiatives and policies. 5 Anambra State Ministry of Environment lacks significant environmental protection disclosures, making it difficult to gauge their efforts in this regard. Social Sustainability Disclosure S/N Statements SA A U SD D 1 The Anambra State Ministry of Environment extensively discloses its social sustainability activities, showcasing a strong commitment to social responsibility. 2 Social sustainability disclosures by the Ministry are sufficiently detailed and encompass a wide range of social initiatives, reflecting a dedication to transparency and community well-being. 3 While the Ministry provides some social sustainability disclosures, there is room for improvement in terms of comprehensiveness and depth in reporting. 4 Social sustainability disclosures by the Ministry are limited, offering only basic information about their social initiatives and contributions to the community. 5 The Anambra State Ministry of Environment lacks substantial social sustainability disclosures, making it challenging to assess their commitment to social responsibility