Firm Attributes And Environmental Disclosure Of Quoted Brewery Firms In Nigeria: A Pathway To Ethical Governance And Sustainable Development

Authors

  • Hope Ifeoma Orjinta Author
  • Cosmas Anayochukwu Nwankwo Author
  • MacDonald Isaac Kanyangale Author

DOI:

https://doi.org/10.64252/d2gxy022

Keywords:

Environmental Disclosure, Firm attributes, Industry type, Brewery firms, Nigeria

Abstract

Global economic expansion has had detrimental effects on the environment, causing natural disasters, unchecked waste disposal, and climate change. Sequel to the above, this study is set to investigate the effect of firm specific attributes on waste water environmental disclosure of selected brewery firms in Nigeria. The study relies on secondary data derived from various companies’ financial statements to determine and measure the level of firm’s compliance with environmental disclosure, applying an all-inclusive multivariate analysis. Samples of 4 brewery firms quoted in Nigeria Group limited were used for the period of fifteen years spanning 2010 to 2024. The study employed ex-post facto and longitudinal research design. The secondary sources of data were collected from annual reports of the selected brewery companies and four (4) specific objectives were formulated and its hypothesis were subjected to some preliminary data tests such as descriptive statistics, Pearson correlation analysis and Variance Inflation Factor and the formulated hypotheses were tested and analyzed using panel regression analysis. The empirical analysis using a total of 60 company-firm year observations showed that company size and industry type have a positive and significant effect on waste water environmental disclosure of brewery firms in Nigeria which were statistically significant at 1% level of significance respectively. Also firm leverage documented a negative and significant effect on waste water environmental disclosure of brewery firms in Nigeria which was also statistically significant at 5% level of significance respectively. Following the conclusions on the significant findings above, the study recommended among other things that management of brewery firms are encouraged to increase their total assets as there is need to increase the size of the firms in Nigeria in order to improve waste water environmental disclosure.

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Published

2025-10-04

Issue

Section

Articles

How to Cite

Firm Attributes And Environmental Disclosure Of Quoted Brewery Firms In Nigeria: A Pathway To Ethical Governance And Sustainable Development. (2025). International Journal of Environmental Sciences, 1808-1817. https://doi.org/10.64252/d2gxy022