Effect Of Social And Environmental Costs On The Performance Of Manufacturing Companies In Nigeria: A Study Of Nigerian Breweries Plc Aba, Abia State
ABSTRACT
The study examined the effect of social and environmental cost on performance of
manufacturing firms in Nigeria. The specific objectives of the study are: to examine
the effect of social and environmental cost on profit after tax of manufacturing firms
in Nigeria, to determine the relationship between social and environmental cost and
earnings per share of manufacturing firms in Nigeria, to ascertain the relationship
between social environmental cost and dividend per share of manufacturing firms in
Nigeria and to examine the effect of social and environmental cost on return on asset
of manufacturing firms in Nigeria. To achieve the objectives of the study, ex-post facto,
research design was adopted. The researcher adopted secondary data in getting the
required information. In testing the hypotheses, regression analysis was used. The
findings revealed that environmental cost has a significant effect on profit after tax of
manufacturing firms in Nigeria. The study further revealed that there is a significant
relationship between social and environmental cost and earnings per share of
manufacturing firms in Nigeria. The researcher recommended that corporate firms
should maintain environmental consciousness for enhancement of performance. The
study further recommends that a detailed and well spelt out environmental disclosure
themes and evidence must be established to provide foundation for improving
corporate environmental disclosure among companies.
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OBIALOR, V (2021). Effect Of Social And Environmental Costs On The Performance Of Manufacturing Companies In Nigeria: A Study Of Nigerian Breweries Plc Aba, Abia State. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-costs-on-the-performance-of-manufacturing-companies-in-nigeria-a-study-of-nigerian-breweries-plc-aba-abia-state-7-2
VIVIAN, OBIALOR. "Effect Of Social And Environmental Costs On The Performance Of Manufacturing Companies In Nigeria: A Study Of Nigerian Breweries Plc Aba, Abia State" Mouau.afribary.org. Mouau.afribary.org, 10 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-costs-on-the-performance-of-manufacturing-companies-in-nigeria-a-study-of-nigerian-breweries-plc-aba-abia-state-7-2. Accessed 31 Oct. 2024.
VIVIAN, OBIALOR. "Effect Of Social And Environmental Costs On The Performance Of Manufacturing Companies In Nigeria: A Study Of Nigerian Breweries Plc Aba, Abia State". Mouau.afribary.org, Mouau.afribary.org, 10 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-costs-on-the-performance-of-manufacturing-companies-in-nigeria-a-study-of-nigerian-breweries-plc-aba-abia-state-7-2 >.
VIVIAN, OBIALOR. "Effect Of Social And Environmental Costs On The Performance Of Manufacturing Companies In Nigeria: A Study Of Nigerian Breweries Plc Aba, Abia State" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-costs-on-the-performance-of-manufacturing-companies-in-nigeria-a-study-of-nigerian-breweries-plc-aba-abia-state-7-2