International Journal of Research and Innovation in Social Science (IJRISS)
Environmental Cost Accounting, Environmental Disclosure Practices and Financial Performance of Listed Consumer Goods Manufacturing Firms in Nigeria
Published August 24, 2026 • Vol. 10, Issue 8, pp. 110–120Open Access
DOI: 10.47772/IJRISS.2026.100800009
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.
Keywords: Environmental Cost Accounting; Environmental Disclosure Practices; Financial Performance; Return on Assets; Consumer Goods Manufacturing Firms
| Journal | International Journal of Research and Innovation in Social Science (IJRISS) |
|---|---|
| ISSN | 2454-6186 |
| Volume / Issue | Volume 10, Issue 8 |
| Pages | 110–120 |
| Publication date | August 24, 2026 |
| DOI | 10.47772/IJRISS.2026.100800009 |
| Publisher | RSIS International |
| License | Open Access |
How to cite this article
SIKIRU O. B, & OYEDARE O. A (2026). Environmental Cost Accounting, Environmental Disclosure Practices and Financial Performance of Listed Consumer Goods Manufacturing Firms in Nigeria. International Journal of Research and Innovation in Social Science (IJRISS), 10(8), 110-120. https://doi.org/10.47772/IJRISS.2026.100800009
BibTeX
@article{SIKIRU2026,
title = {Environmental Cost Accounting, Environmental Disclosure Practices and Financial Performance of Listed Consumer Goods Manufacturing Firms in Nigeria},
author = {SIKIRU O. B and OYEDARE O. A},
journal = {International Journal of Research and Innovation in Social Science (IJRISS)},
volume = {10},
number = {8},
pages = {110--120},
year = {2026},
doi = {10.47772/IJRISS.2026.100800009},
publisher = {RSIS International}
}