An examination of the quality of social and environmental disclosures by Nigerian oil companies

摘要: Purpose This study seeks to examine the quantity and quality of social environmental disclosures (SEDs) Nigerian oil companies. The aims analyse SED activities as reported by companies in their annual reports. Design/methodology/approach The analyses reports through content analysis. is measured alternative two units: number sentences pages. A two-point scale system assess used follows: 1 = if quantitative specific a company concerning its responsibility; 0 otherwise. Correlation analysis performed among different categories identify relationships them. Kolmongrov–Smirnov Shapiro–Wilk tests for normality are utilised. Findings SED most companies, quantity, employee information found be common type disclosure. environment category overwhelmingly low despite large-scale public concern expressed about levels degradation caused operations. Research limitations/implications The data collected this based on one country, which controls diversity but limits generalizability findings. limited sample includes mainly quoted they believed make improved because investor orientation statutory obligations. Originality/value The extends research focusing such employee-, community- health- safety-related disclosures. also investigates motivations providers establishes link between stakeholder demands/engagement level