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标题：Environmental Reporting and Sustainbility Reports in Oil Companies in Nigeria
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作者：Joseph U. Madugba ; E. Ben-Caleb ; T. U. Agburuga 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2020
卷号：12
期号：1
页码：310-318
DOI：10.5430/ijfr.v12n1p310
出版社：Sciedu Press
摘要：Environmental reporting is crucial for corporate survival as it builds corporate image, but certain procedures and regulations must be put in place to guide such reporting. Accordingly, this study examined environmental reporting and sustainability reports by oil companies in Nigeria with the aim of assessing the relationship between corporate environmental reporting and determinant of sustainability reports. Ex-post-facto and survey research design were adopted and data were sourced from structured questionnaires administered to corporate respondents and a 56 item sustainability reporting index adapted from the Global Reporting Initiative. Descriptive statistics were carried out, one way and two factors ANOVA and Post hoc test were all conducted. The study provided evidence of a positive and significant variation between corporate environmental reporting and determinants of sustainability reports in petroleum companies in Nigeria. The study recommended that management of petroleum companies should ensure compliance with corporate sustainability reporting.
关键词：environmental reporting;sustainability reports;reporting indicators;Nigeria