Corporate Environmental Disclosures in the Nigerian Manufacturing Industry: A Study of Selected Firms, African Research Review, Vol. 6 (3), pp. 71-83. Nigeria

The state of the world’s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performances of organisations. Despite some variations among countries in different regions, corporate environmental disclosures have increased globally in both size and complexity over the past two decades. The study as part of its findings observed that the level of environmental disclosure practices in the industry is still very low and is still at its embryonic stage in Nigeria. The paper therefore calls for concerted efforts on the part of the Nigerian Accounting Standards Board and the government to take another look at making CED mandatory