Environmentally Sensitive Industries Attributes and Environmental Disclosure in Nigeria: Modelling the Double Hurdle Technique

IF 3 Q2 BUSINESS, FINANCE

Journal of Public Budgeting, Accounting and Financial Management Pub Date : 2023-09-14 DOI:10.56201/jafm.v9.no1.2023.pg1.15

Godspower Anthony Ekpulu, Frank Bingilar

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引用次数: 0

Abstract

The environmental damages firms’ activities have caused, has aroused the need for firms to be very sensitive to their operations. The 2011–2020 research examines firm-specific features and corporate environmental disclosure for listed environmentally sensitive firms in Nigeria. Age, size, leverage, and management ownership are the explanatory variables. Environmental disclosure explains the GRI environmental disclosure index. The research assessed corporate involvement in environmental disclosure using double hurdle regression. The population and sample are all 23 Oil & Gas and Industrial Goods firms. The research found that firm size and financial leverage influence disclosure choice and extent of disclosure. Firm age does not affect disclosure choice or intensity. The study proposes that Nigerian corporations should give detail disclosure of environmental information. It should be a listing requirement for companies. This promotes green accounting. As captains of industries, managers should push environmental policies that improve their environmental performance to better align the organisation and its stakeholders.

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尼日利亚环境敏感产业属性与环境信息披露:双障碍技术建模

企业活动所造成的环境损害，引起了企业对其经营的高度敏感的需要。2011-2020年的研究考察了尼日利亚环境敏感型上市公司的企业特征和企业环境信息披露。年龄、规模、杠杆和管理层所有权是解释变量。环境披露解释了GRI环境披露指数。本研究采用双栏回归法评估企业环境信息披露的参与程度。总体和样本均为23。天然气和工业产品公司。研究发现，企业规模和财务杠杆影响披露选择和披露程度。公司年龄不影响信息披露的选择和强度。该研究建议尼日利亚企业应详细披露环境信息。这应该成为公司上市的一项要求。这促进了绿色会计。作为行业的领导者，管理者应该推动环境政策，提高他们的环境绩效，以更好地协调组织及其利益相关者。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Public Budgeting, Accounting and Financial Management Social Sciences-Public Administration

CiteScore

7.80

自引率

19.40%

发文量

期刊介绍： Published four times a year, the Journal of Public Budgeting, Accounting & Financial Management (JPBAFM) is an international refereed journal which aims at advancement and dissemination of research in the field of public budgeting, accounting, auditing, financial and performance management. The journal is committed to be an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.).