EFFECT OF ENVIRONMENTAL ACCOUNTING PRACTICES ON SUSTAINABLE DEVELOPMENT GOALS REPORTING IN SELECT ENERGY COMPANIES IN NIGERIA
ナイジェリアのエネルギー企業における環境会計実務が持続可能な開発目標報告に与える影響 (AI 翻訳)
Adjene Veronica Ebarehmen, Eke, Robert Ike (Ph.D., FCA)
🤖 gxceed AI 要約
日本語
この研究は、ナイジェリアのエネルギー企業5社（シェル、シェブロン、トタルエナジーズなど）の2010～2025年のデータを用いて、環境会計実践がSDGs報告に与える影響を調査。重回帰分析の結果、全体として強い関係（R²=0.744）が見られたが、各変数の個別効果は統計的に有意ではなかった。環境開示が持続可能性フレームワークに沿っていることを示唆。
English
This study examines the effect of environmental accounting practices on Sustainable Development Goals Reporting (SDGR) in five Nigerian energy companies (Shell, Chevron, TotalEnergies, Seplat, Eni) from 2010 to 2025. Using multiple regression, it finds a strong overall relationship (R²=0.744) between environmental accounting and SDGR, though individual predictors are not statistically significant. The results suggest that environmental disclosures align with sustainability frameworks.
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や有報での非財務情報開示が進む中、ナイジェリアのエネルギー企業の事例は新興国でのSDGs報告の実態を示す参考となる。ただし、直接的な政策連動は弱く、日本企業への示唆は限定的。
In the global GX context
Globally, this paper contributes to the literature on SDG reporting in emerging economies. It highlights the gap between environmental accounting practices and formal SDG disclosure frameworks, relevant for ISSB and GRI implementation in developing countries.
👥 読者別の含意
🔬研究者:Provides empirical evidence on SDG reporting drivers in the African energy sector.
🏛政策担当者:May inform disclosure standard enforcement in emerging markets.
📄 Abstract（原文）
This study investigates the effect of environmental accounting practices on Sustainable Development Goals Reporting (SDGR) among Nigerian energy companies. Specifically, it examines the influence of five components—accounting practices, environmental cost identification, and carbon emission disclosure on the quality of sustainability disclosures. Adopting an ex post facto research design, the study relied on secondary data extracted from the audited annual and sustainability reports of five purposively selected energy firms, namely Shell Petroleum Development Company, Chevron Nigeria Limited, TotalEnergies Nigeria, Seplat Energy Plc, and Eni Nigeria (Agip), covering the period 2010 to 2025. Data were analyzed using multiple linear regression in SPSS version 26. The results revealed a strong overall relationship between environmental accounting practices and SDGR (R = .810, R² = .744), indicating that only 74.4% of the variation in SDGR could be explained by the predictors. While each variable showed positive coefficients, none exhibited statistically significant explanatory power at the aggregate level, but the combined effect suggests that environmental disclosures in the sector are aligned with sustainability frameworks. The findings imply that SDG reporting in Nigerian energy firms is driven more by have gained significant level of compliance by energy firms in Nigeria. The study concludes by recommending deeper integration of environmental accounting into formal reporting structures, enforcement of sector-specific disclosure standards, and adoption of global frameworks such as the Global Reporting Initiative (GRI) and SDG Compass to enhance transparency, accountability, and sustainable development outcomes
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.21218191first seen 2026-07-18 06:22:02 · last seen 2026-07-18 06:22:17
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