Abstract
This study investigates the level of corporate social environmental disclosure among listed companies in thebrewery and building material industry in Nigeria. The corporate annual reports for the periods 2004-2008 wereutilized as our main source of secondary data. While the content analysis technique was used as a basis ofeliciting data from the annual report, the student t-test statistics was used in the process of analysing if there wasa significant difference in the level of corporate social environmental disclosure between the sampled industries.The paper as part of its findings revealed that there is a significant difference in the level of corporate socialenvironmental disclosures between the selected industries. The paper therefore concludes that corporate socialenvironmental disclosures among the selected listed companies is basically very low and still at its embryonicstage. The paper therefore recommends that corporate social environmental disclosure themes and evidence mustbe established to provide foundation for improving environmental information disclosures among companies.
Highlights
The environment has become a crucial concern in today‘s ecological, social and economical set up
Analysis of the descriptive statistics result as presented in table (1) reveals that on average, all the sampled firms from the selected industry have some form of form of corporate social environmental information disclosed in their annual reports
This is depicted in the minimum and maximum disclosure level of about (40.60 & 22.40) and (56.40 & 48.80) respectively. This is further reflected in the average total disclosure level of about 246.6 and 169.2 respectively for the firms in the brewery and the building industry. These results invariably portends that the corporate social environmental disclosure level in the brewery industry of Nigerian economy is comparatively higher when compared with that of the building material industry
Summary
The environment has become a crucial concern in today‘s ecological, social and economical set up. Recent concerns about global warming and emerging emissions trading market for greenhouse gases have intensified stakeholder interest in corporate environmental activities and its impact (Anderson, 1989). Response to this increase in interest has varied across corporations and across countries. While for most part of the developed countries of world, environmental reporting has developed voluntarily (e.g., through voluntary standards such as the global reporting initiatives). This is not the same in developing countries (Azzone, Manzini and Noci, 1996)
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