The Effect of Environmental Cost on Financial Performance of Nigerian Brewery

Agbo Blessing Onyinyichi, Ohaegbu Onuwabuchi Kingsley, Akubuilo Francis

Abstract


This research work was carried on the effect of environmental cost on organizational performance of Nigerian brewery Plc.  Data used for this study were obtained from the annual report of Nigerian brewery Plc on Donations (DN), Medical Expenses (ME) and on the Return on Asset (ROA) within a period of five for the years 2011 to 2015. Hypotheses were formulated and multiple regressions were used for the analysis. It was found that both donation and medical expenses have a negative relationship (r = -0.068 and r =- 0.072) respectively with return on assets (ROA). Trainings, Recruitment and Canteen Expenses (TRC) and the return on assets (ROA) have a positive relationship (r = 0.068) on Nigerian brewery Plc.

Keywords: Environmental cost, performance, Donations, Medical expenses, Trainings, Recruitment and Canteen expenses


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ISSN (Paper)2222-1905 ISSN (Online)2222-2839

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