Effect Of Green Accounting On Organizational Performance In Nigeria, (A Study Of Manufacturing Firms In Nigeria)

ABSTRACT

The study focused on the effect of green accounting on organizational performance in

Nigeria. The objective of the study is: to determine the relationship between

environmental accounting on the performance of manufacturing, firms in Nigeria. To

achieve the objective of this study ex post facto research design was adopted and a cross

sectional data was collected. The researcher adopted secondary data in getting the

required information. The researcher made use of financial statement extracted from the

annual report of the Nigerian Breweries for the period of lOyears. In testing the

hypothesis, multiple regression analysis was used. The findings revealed that there is no

significant relationship between environmental cost, social cost and Return on Capital

Employed. The findings also revealed that there is no significant relationship between

environmental cost, social cost and Earnings per share. Equally the findings also show

that there is no significant relationship between environmental cost, social cost and Net

Profit Margin. And finally the findings revealed that there is no significant relationship

between environmental cost, social cost and Return on Total Asset. The researcher

recommends that Government should make Environmental Reporting in annual reports

compulsory since most organization hardly report their environmental activities in their

report.