ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES IN ANNUAL REPORTS OF LISTED OIL AND GAS COMPANIES IN NIGERIA

摘要: This study is an empirical examination of environmental accounting disclosure practices (EADP) in annual reports listed oil and gas companies Nigeria. Ex-postfacto research design was adopted the study. The ten (10) on Nigerian Stock Exchange (NSE) population as census sampling technique used Secondary sources were main data for An index with 40 items line Global Reporting Initiative (GRI) (2006/2008/2011/2013) developed from 2009 – 2018 captured using content analysis. obtained analysed descriptive inferential statistics. Findings revealed that sampled disclosing very inadequate financial nonfinancial information their at a minimum practice of0.0283 maximum 0.2727; average level companies' representing industry EADP stood about 11.67% December 31, 2018. findings profitability has significant negative influence EADP; leverage liquidity have positive influences while long-term financing contribution insignificant EADP. Thus, it concluded attributes (profitability, liquidity) are predicted to be key determinants Nigeria many negligible qualitative reports. It recommended there serious need standardised through mandatory disclosures efforts should tailored by towards preparing statements.