Environmental disclosure practices dimensions and total value-added growth of the Nigerian listed manufacturing companies
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Timothy Soetan [2] ; Solomon Olusegun-Adeoye [1] ; Olubisi Grace-Makinde [1] ; Abolade Francis-Akintola [1]
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[1] Babcock University
Babcock University
Nigeria
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[2] 0000-0003-4782-1415 abcock University, Ilishan Remo (Nigeria)
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- Localización: Intangible Capital, ISSN-e 1697-9818, Vol. 20, Nº. 3, 2024, págs. 464-477
- Idioma: inglés
- Enlaces
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Resumen
Purpose:This research explored the interaction of environmental disclosure practices dimensions(environmental financial information, environmental non-financial information, and environmentalperformance information) on total value-added growth of the Nigerian listed manufacturing companies Design/methodology/approach:Using a secondary data set culled from 39 Nigerian manufacturingbusinesses traded on the Stock Exchange between 2010-2019, this investigation utilised an ex post factoresearch strategy. The multiple regression statistical approach was utilised to analyse the data.
Findings:The findings indicated that environmental disclosure practices dimensions (environmental,financial information, environmental non-financial information, and environmental performanceinformation) significantly and positively affect the total value-added growth of Nigerian listedmanufacturing companies Research limitation/implication:This study focused on Nigerian-listed manufacturing companies.Future studies could include non-listed manufacturing companies. Also, other industries could beconsidered in future studies Originality/value:As far as the authors are aware, this is the first research to establish a connectionbetween the environmental disclosure procedures of traded manufacturing businesses in Nigeria and theoverall value-added increase. In addition, the findings showed the interaction between environmentaldisclosure practices factors on total value-added growth in listed manufacturing businesses in Nigeria arenovel and significant.
