Environmental disclosure practices dimensions and total value-added growth of the Nigerian listed manufacturing companies
Purpose: This research explored the interaction of environmental disclosure practices dimensions (environmental financial information, environmental non-financial information, and environmental performance information) on total value-added growth of the Nigerian listed manufacturing companies. Desi...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2024-10-01
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| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | https://www.intangiblecapital.org/index.php/ic/article/view/2657 |
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| Summary: | Purpose: This research explored the interaction of environmental disclosure practices dimensions (environmental financial information, environmental non-financial information, and environmental performance information) on total value-added growth of the Nigerian listed manufacturing companies.
Design/methodology/approach: Using a secondary data set culled from 39 Nigerian manufacturing businesses traded on the Stock Exchange between 2010-2019, this investigation utilised an ex post facto research strategy. The multiple regression statistical approach was utilised to analyse the data.
Findings: The findings indicated that environmental disclosure practices dimensions (environmental, financial information, environmental non-financial information, and environmental performance information) significantly and positively affect the total value-added growth of Nigerian listed manufacturing companies.
Research limitation/implication: This study focused on Nigerian-listed manufacturing companies. Future studies could include non-listed manufacturing companies. Also, other industries could be considered in future studies.
Originality/value: As far as the authors are aware, this is the first research to establish a connection between the environmental disclosure procedures of traded manufacturing businesses in Nigeria and the overall value-added increase. In addition, the findings showed the interaction between environmental disclosure practices factors on total value-added growth in listed manufacturing businesses in Nigeria are novel and significant. |
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| ISSN: | 1697-9818 |