ABSTRACT
This research centered on the effect of
environmental and social cost on the performance of manufacturing firms in
Nigeria from 2009 to 2018. Thus, in analyzing the above research, the
researcher adopted the following objectives including; to examine the impact of
commercial bank loans on the Nigerian agricultural output, to assess, to
examine the relationship between environmental and social cost and Return on
Capital Employed of Nigeria Brewery, to determine the relationship between
environmental and social cost and Earnings per Share of Nigeria Brewery, to
determine the relationship between environmental and social cost and Net profit
Margin of Nigeria Brewery and to determine the relationship between
environmental and social cost and Return on Assets of Nigeria Brewery. Thus,
research questions and research hypotheses were structured in accordance with
the specific objectives. However, in the quest to perfect this research;
ex-post facto research design was adopted. Thus, the data gathered were
analyzed using multiple regression. The analysis however made the following
findings; there is no significance relationship between environmental and
social cost and Return on Capital Employed of Nigeria Brewery, there is no
significance relationship between environmental and social cost and Earnings
per Share of Nigeria Brewery, that there is no significance relationship
between environmental and social cost and Net profit Margin of Nigeria Brewery
and that there is no significance relationship between environment cost and
Return on Assets of Nigeria Brewery. Sequel to the findings and conclusion, the
research made the following recommendations that government should make
Environmental Reporting in annual reports compulsory since most organization
hardly report their environmental activities in their report, that government
agencies should give tax credit to organizations that comply with its environmental
laws of the land which will encourage environmental reporting and that
corporate organizations on their part should ensure that they comply with the
en
UBANI, L (2021). Effect Of Environmental And Social Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of Nigeria Breweries). Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-environmental-and-social-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-nigeria-breweries-7-2
LILIAN, UBANI. "Effect Of Environmental And Social Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of Nigeria Breweries)" Mouau.afribary.org. Mouau.afribary.org, 07 Jul. 2021, https://repository.mouau.edu.ng/work/view/effect-of-environmental-and-social-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-nigeria-breweries-7-2. Accessed 01 Nov. 2024.
LILIAN, UBANI. "Effect Of Environmental And Social Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of Nigeria Breweries)". Mouau.afribary.org, Mouau.afribary.org, 07 Jul. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-environmental-and-social-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-nigeria-breweries-7-2 >.
LILIAN, UBANI. "Effect Of Environmental And Social Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of Nigeria Breweries)" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-environmental-and-social-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-nigeria-breweries-7-2