ABSTRACT

The main objective of the study is to examine the effect ofenvironmental cost disclosure on the financial performance of listed firms in Nigeria. This study adopts ex-postfacto research design. Also, the use of content analysis will be employed to measure the environmental cost component offirms in line with the 5 environmental cost criteria adopted by Dragomir et al,. (2011). The research work adopts the secondary source ofdata in obtaining all the data neededfor the study. The simple linear regression technique using ordinary least square regression (OLS) method is adopted in investigating the relationship between the dependents and independent variable. In the course of this study it wasfound out that environmental cost disclosure has a negative relationship with the turnover of the listed manufacturing firms in Nigeria. Also, the result presents an insignificant effect of environmental cost disclosure on the turnover of manufacturing listed firms in Nigeria. In conclusion environmental cost disclosure has a negative insignificant effect on the turnover of listed manufacturing firms in Nigeria and environmental cost disclosure has a negative insignificant effect on the profit after tax oflisted manufacturing firms in Nigeria. In recommendation, Investors in the manufacturing sector should use income from the business activities ofthe firms in engaging in environmentalfriendly activities that will meet the sustainable development goals as well better the health, social and economic life ofthe host communities.