文章基本信息

标题：An Exploratory Study of the Level of Social and Environmental Disclosures by Listed Firms in Nigeria
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作者：Okpala, Okwy Peter
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2018
卷号：15
期号：2
语种：English
出版社：Danubius University
其他摘要：This study examined the level of social and environmental disclosures in the annual reports of listed firms in Nigeria. It is an exploratory study utilising secondary data through the content analysis of annual reports of 84 sampled firms listed on the Nigerian Stock Exchange over a period of 2011 – 2016. Data were analysed using descriptive statistics. The study found that the level of SED in Nigeria has improved over the years with a slight improvement from previous years (n = 2056, 67.98%) even though social disclosure takes a higher proportion of such practices (n = 1668, 82.49%) compared to the level of disclosures on environmental issues (n = 388, 38.72%). The study recommends that government, regulatory agencies and financial institutions inspire responsibility on the part of firms towards environmental issues.