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Abstract
The need for corporate entities to disclose their social and environmental activities in their
annual reports is increasingly becoming a topical issue globally. This study examined the effect
of corporate characteristics on social and environmental disclosure of listed industrial goods
firms in Nigeria. Specifically, the study examined the extent to which social and environmental
accounting disclosure of the firms is influenced by firm size, firm leverage, firm profitability,
firm age, board size, board composition and managerial ownership. The population of the study
consisted of all the 25 firms that are listed on the Nigerian Stock Exchange (NSE), under
industrial goods sector of the economy. After applying two filters, eight (8) firms were studied
based on census approach. Data were collected from the annual reports and accounts of the firms
for the period 2004-2015. The study employed correlation research design and content analysis
approach was utilized to determine the social and environmental accounting information
disclosure in the annual reports. Both weighted and un-weighted disclosure indexes were used
for measuring quantity and quality of social and environmental accounting disclosure. The
results of the robust fixed effect models indicated positive and significant association between
firm age, board size and social and environmental accounting disclosure. In contrast, social and
environmental disclosure is negatively and significantly related to firm leverage, firm
profitability and board composition. The study found no significant association between firm
size, managerial ownership and social and environmental disclosure. Based on the findings, the
study recommended the need for Accounting Standard setting bodies and other regulatory
agencies to set up a framework for social and environmental reporting in order to improve the
level of social and environmental disclosure and transparency among listed firms in Nigeria.
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CHAPTER ONE INTRODUCTION
1.1 Background to the Study
The need for corporate organizations to disclose in their annual report the social and
environmental accounting information is increasingly becoming a topical issue globally. This
need is even more apparent in the developed nations, unlike in developing countries where less
attention is being given to social and environmental accounting issues. The emergence and
increasing interest in social and environmental accounting disclosure reflects the increasing
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