ナイジェリアの企業組織における環境会計が持続可能性報告に与える影響の探求
Exploring the Influence of Environmental Accounting on Sustainability Reporting of Corporate Organizations in Nigeria (原題)
Ogbada Eyong Ikwa
🤖 gxceed AI 要約
日本語
本研究はナイジェリアの上場製造企業を対象に、環境会計（環境コスト）が持続可能性報告（社会的・経済的・環境的報告）に与える影響を2010年から2024年のパネルデータで分析した。結果、環境コストは社会的・経済的報告に負の影響を与えるが統計的に有意ではないことを示した。
English
This study examines the influence of environmental accounting (environmental cost) on sustainability reporting (social, economic, environmental) of listed manufacturing firms in Nigeria using panel data from 2010-2024. Findings show environmental cost has negative but insignificant impact on social and economic reporting.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が進む中、環境コストと報告の関連性を実証する点で参考になるが、ナイジェリア特有の文脈であり、直接的な示唆は限定的。
In the global GX context
Contributes to global literature on environmental accounting and sustainability reporting, offering evidence from an African emerging market, relevant for understanding challenges in developing economies.
👥 読者別の含意
🔬研究者:環境会計とサステナビリティ報告の実証研究として、新興市場の事例を提供。
🏢実務担当者:環境コストの開示が報告に与える影響を理解する上での参考。
🏛政策担当者:新興国における環境報告の規制設計に示唆を与える。
📄 Abstract（原文）
The study examines the influence of environmental accounting on sustainability reporting of corporate organizations in Nigeria. The specific objective ascertains the influence of environmental cost on social reporting of corporate organizations in Nigeria, determines the effect of environmental cost on economic reporting of corporate organizations in Nigeria, and examines the effect of environmental cost on environmental reporting of corporate organizations in Nigeria. The study adopted ex-post facto research design. The study period covered from 2010 to 2024. The population of the study consists of fifty-five (55) manufacturing companies listed on Nigeria Stock Exchanges (NSE) as at 31st December, 2024. The five (5) listed companies namely Dangote Sugar Plc, Cussons Nigeria Plc, Champion Breweries Plc, Nascon Allied Plc and Nestle Nigeria Plc were selected. The choice of these companies is due to the fact that the five (5) companies have been consistent over the years covered by the study and also, because the seven listed companies have up to date financial statement for the study period. The study data were sourced from financial statements of Dangote Sugar Plc, Cussons Nigeria Plc, Champion Breweries Plc, Nascon Allied Plc and Nestle Nigeria Plc. The data was analyzed with panel regression. The findings of the study revealed that environmental cost has negative and insignificant impact on social reporting of corporate organizations in Nigeria, environmental cost has negative and insignificant impact on economic reporting of corporate organizations in Nigeria. It was recommended that management of the studied companies should ensure that fund allocated for environmental cost purposes are reduced to allow for other implementation of viable programs of the firm
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.56201/jafm.vol.11.no10.2025.pg337.361first seen 2026-08-22 05:07:13
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。