The Impact of Environmental Accounting and Reporting on Sustainable Development in Nigeria



The consumption of natural resources and incessant emissions of greenhouse gases in Nigeria are on the increase, and stakeholders are agitating increased information on organizations’ interactions with the environment. The study evaluated the relationship between environmental accounting and reporting and sustainable development in Nigeria. Pearson correlation coefficient and OLS were used for data analyses, and was discovered that there is a significant relationship between environmental accounting and reporting and sustainable development; that with environmental accounting encourage organizations to track their GHG emissions and other environmental data against reduction targets, and there are consequences for noncompliance with environmental accounting and reporting. It was recommended that acceptable standard such as ISAR be acknowledged and Graphical indicators be adopted illustrating to users on timely basis whether the organization is performing above, below, or in-line with the targets so that corrective actions can be taken as needed to successfully execute on sustainability initiatives.

Keywords: Environmental Accounting, Sustainable Development, Ozone Layer Depletion, Green House Gases (GHG), Water Usage, Material Use, Energy Usage.

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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