Environmental Cost Accounting, Environmental Disclosure Practices and Financial Performance of Listed Consumer Goods Manufacturing Firms in Nigeria

SIKIRU O. B and OYEDARE O. A

International Journal of Research and Innovation in Social Science , Volume 10 , Issue 8 , pp. pp. 110-120 | 2026 | ISSN: 2454-6186

Abstract

The increasing global emphasis on environmental sustainability has intensified the need for firms to incorporate environmental considerations into their accounting and reporting systems, yet uncertainty persists regarding the financial implications of specific environmental accounting practices among firms operating in developing economies such as Nigeria. This study examined the effect of environmental cost accounting and environmental disclosure practices on the financial performance, proxied by return on assets, of listed consumer goods manufacturing firms in Nigeria.