Exploring the Influence of Environmental Accounting on Sustainability Reporting of Corporate Organizations in Nigeria

The study examines the influence of environmental accounting on sustainability reporting of corporate organizations in Nigeria. The specific objective ascertains the influence of environmental cost on social reporting of corporate organizations in Nigeria, determines the effect of environmental cost on economic reporting of corporate organizations in Nigeria, and examines the effect of environmental cost on environmental reporting of corporate organizations in Nigeria. The study adopted ex-post facto research design. The study period covered from 2010 to 2024. The population of the study consists of fifty-five (55) manufacturing companies listed on Nigeria Stock Exchanges (NSE) as at 31st December, 2024. The five (5) listed companies namely Dangote Sugar Plc, Cussons Nigeria Plc, Champion Breweries Plc, Nascon Allied Plc and Nestle Nigeria Plc were selected. The choice of these companies is due to the fact that the five (5) companies have been consistent over the years covered by the study and also, because the seven listed companies have up to date financial statement for the study period. The study data were sourced from financial statements of Dangote Sugar Plc, Cussons Nigeria Plc, Champion Breweries Plc, Nascon Allied Plc and Nestle Nigeria Plc. The data was analyzed with panel regression. The findings of the study revealed that environmental cost has negative and insignificant impact on social reporting of corporate organizations in Nigeria, environmental cost has negative and insignificant impact on economic reporting of corporate organizations in Nigeria. It was recommended that management of the studied companies should ensure that fund allocated for environmental cost purposes are reduced to allow for other implementation of viable programs of the firm