Analysis of the Impact of Environmental Accounting and Reporting on Corporate Performance of Manufacturing Firms in Delta State Nigeria

Abstract

This study examines the analysis of the impact of environmental
accounting and reporting on corporate performance of
manufacturing firms in Delta State Nigeria. the main objective of
the study was to examine the impact of environmental accounting
on organizational performance of manufacturing firm in Delta
State, Nigeria.Structured questionnaire was used to obtain
primary data from the employees of the manufacturing
organizations namely, Delta Glass plc, Asaba Textile mill limited
and coca-cola Nigeria plc Warri. This study was guided by three
hypotheses and the variables to the study were corporate
performance, profitability from environmental accounting and
management of firms resource. Forty respondents from the
manufacturing companies under study was used as sample from
the population. The data analysis was computed using descriptive
and inferential data and the one way analysis of variance and the
person correlation methods of data analysis were used in
analyzing the data for the study. The findings of the study
revealed that environmental accounting and reporting has a
significant effect on organizational performance of Selected
manufacturing firms in Delta State, Nigeria. The study concludes
that environmental accounting has significant positive effect on
organizational performance. The study therefore recommends a
detailed and well spelt out environmental disclosure themes,
adequate steps should be put in place to encourage companies to
practice the culture of environmental audit and embracement of
environmental policies by management of companies.