ABSTRACT

This study was conducted to ascertain the effects ofsocial and environmental accounting on the profitability of quoted manufacturingfirms in Nigeria. A lot ofproblems evoke the researchers interest to carry out the intellectual study of this nature. Problems raised by an increasing concern about environmental degradation and resource depletion especially in the Niger delta. Many companies especially the oil companies are faced with youths restiveness due to unemployment and non-availability ofsocial amenities. The main objective ofthis research work was to examine the effect ofsocial and environmental accounting on the profitability of quoted manufacturing firms in Nigeria. To determine the effect ofsocial and environmental cost on Return On Asset ofquoted manufacturingfirms in Nigeria. To evaluate the effect ofsocial and environmental cost on Return On Equity ofquoted manufacturingfirms in Nigeria. Andfinally, to ascertain the effect of social and environmental cost on Net Profit Margin of quoted manufacturing firms in Nigeria. Data we're collected through the use ofsecondary data like journal, annual report, project work etc. Data used we're computed through the use ofordinary least square regression technique. And correlation analysis was also done to establish the joint variation ofthe research variables to determine the amount ofassociation between the variables. The major findings of the study indicate that: there is no significant effect of social and environmental cost on Return on Assets of listed manufacturing firms z/j? Nigeria. Additional findings show that there's an insignificant effect ofsocial and environmental cost on Return on Equity oflisted manufacturing firms in Nigeria. And that there's no significant effect ofsocial and environmental cost on Net Profit Margin of listed manufacturing firms in Nigeria. In conclusion, evaluating the effect ofsocial and environmental accounting on the profitability of quoted manufacturing firms in Nigeria formed the central objective of this research work. Io ensure continuous profitability, Nigerian manufacturing companies should ensure proper management of environmental conservation costs to enhance their profitability. This should include the development ofan environmental conservation cost budget as well as the facilitation i ofeffective and efficient implementation