A Review of Environmental Management and Reporting Regulations in Nigeria

Moses, Olayinka; Michael, Emmanuel Edache; Dabel-Moses, Joy Nankyer

doi:10.1108/s1479-359820190000008007

Cited by 22 publications

(23 citation statements)

References 43 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Thus, we argue that if fi rms truly commit themselves to sustainable development goals (SDGs), specifi cally goals 12 (responsible consumption and production) and 13 (climate action), the UN campaign against environmental degradation may be accomplished soonest. This observation is also in agreement with the predictions of Bebbington and Unerman (2018) and Moses et al (2019).…”

Section: Discussion Of Findingssupporting

confidence: 92%

“…This resonates weakly with environmental laws and regulation in Nigeria and shows the apathy of corporate entities towards compliance. This observation also aligns with the fi ndings of Iredele et al (2019) and Moses et al (2019), who conducted an appraisal of the environmental laws and regulations in Nigeria.…”

Section: Discussion Of Findingssupporting

confidence: 87%

“…However, the study noted that fi rms with cleaner production processes perform better. While most of these studies report a positive relationship between ecoeffi ciency and corporate value, fi ndings may not be generalized, especially in countries like Nigeria, where corporate entities' compliance with environmental policies is low and minimal (Moses et al 2019), which is coupled with critics' statement (Walley and Whitehead, 1994) that engagement with environmental concerns leads to higher operating costs for the entities. Further, the majority of these studies are conducted before the UN SDGs launch in 2015 and mostly in developed economies.…”

Section: Review Of Previous Studiesmentioning

confidence: 99%

“…The industrial and economic development across nations and regions is largely accompanied by harmful environmental degradation (Huppes and Ishikawa, 2009). While regulatory bodies and government institutions are leading the vanguard for sustainability by way of issuing standards and policies, it has become necessary for fi rms to adjust and comply with the various regulations and policies on environmental management (Moses et al, 2019). In effect, fi rms are beginning to adopt various manufacturing techniques that will not only improve their processes but will also minimize the ecological impact of their operations.…”

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Environmental Responsiveness and Firm Value: Evidence from Nigeria

Soyemi

Okewale

Olaniyan

2021

Acta Universitatis Sapientiae, Economics and Business

View full text Add to dashboard Cite

This paper examines the effects of environmental responsiveness on firm value in Nigeria and provides an insight into the feasibility of corporate entities engaging with the United Nations’ sustainable development agenda, without compromising their wealth creation agenda. Secondary data were gathered from annual reports and audited accounts of 83 quoted non-financial firms for three years covering the period of 2016–2018. Thereafter, a regression analysis using the Ohlson value relevant model for price valuation was done. Results of the empirical analysis confirm the positive influence of value relevance of book values, earnings per share, alongside environmental responsiveness and firm size on the firm value of Nigerian firms, while leverage is inversely related. Remarkably too, firms with higher values tend towards being environmentally responsive. Impliedly, there is an empirical evidence of reverse causality between firm value and environmental responsiveness.

show abstract

Section: Discussion Of Findingssupporting

confidence: 92%

Section: Discussion Of Findingssupporting

confidence: 87%

Section: Review Of Previous Studiesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Environmental Responsiveness and Firm Value: Evidence from Nigeria

Soyemi

Okewale

Olaniyan

2021

Acta Universitatis Sapientiae, Economics and Business

View full text Add to dashboard Cite

show abstract

“…Nevertheless, accounting problems in DCs abound (Hopper et al, 2017). Environmental policies and practices are often weak and they are ill-prepared for global warming induced mainly by rich Western countries (Moses et al, 2019(Moses et al, , 2020; corruption and poor governance are commonplace (O'Higgins, 2006); state and regulatory institutions, such as supreme audit . 3 institutions, are often weak; strengthening indigenous accounting capacity often needs assistance; Western accounting associations' global expansion strategies can threaten indigenous fledging accounting associations and institutions; and international accounting and auditing standards may neglect DCs' needs (Hopper et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Accounting articles on developing countries in ranked English language journals: a meta-review

Moses

Hopper

2021

AAAJ

Self Cite

View full text Add to dashboard Cite

PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.Design/methodology/approachA database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.FindingsArticles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with developed capital markets. Broader topics deemed important in recent reviews of the area, for instance, on achieving Sustainable Development Goals (SDGs) and on smaller, poorer countries, which have been neglected, albeit less so in qualitative studies. The research identifies important jurisdictional differences. Many authors held positions in British Commonwealth universities. The most cited articles overall, all quantitative, were in highly ranked North American journals, whereas most qualitative studies came from journals located in richer British Commonwealth countries.Research limitations/implicationsThe study only covers English language journals. Journals in other languages and lesser ranked journals, especially those based in developing countries, may be important sources too.Practical implicationsMore research on a broader range of accounting issues, especially in smaller and poorer developing countries, is needed. Although quantitative work is valuable, more recognition of the value of qualitative studies is needed, especially given the disappointing results of market-based policies prescribed by foreign institutions and their shift to advocating good governance reforms and achieving SDGs.Originality/valueTo the best of the authors’ knowledge, this is the most exhaustive analysis of recent accounting research on developing countries. It traces which journals have published such research, when, on which countries, on what topics and by whom. This is of interest to journal editors, course designers and researchers in the area. The authors hope that making the raw data and detailed analyses available online, consistent with protocols adopted in science disciplines, will encourage accounting researchers to do likewise to enable further testing of results and claims and build knowledge cumulatively.

show abstract

Corporate entrepreneurial leadership, resources, capabilities, and sustainable performance

Chaudhuri,

Chatterjee,

Kamble

et al. 2023

Bus Strat Env

View full text Add to dashboard Cite

Corporate entrepreneurial leadership (CEL) plays a critical role in promoting innovative behavior that disrupts existing practices in organizations, to say the least, encouraging new policy initiatives that could affect the business and social performance of the organizations under their sustainable development goals (SDGs). CEL can help achieve SDGs by redesigning different contextual factors to help promote various policy initiatives. In this vein, this study identifies the factors which could improve the business and social performance of the organizations helping to achieve SDGs through an amalgam of theoretical lenses, particularly the dynamic capability view. Based on extant literature, we developed, validated, and applied a theoretical model using the partial least square structural equation modeling technique on data collected from 327 respondents from different organizations. The study found that CEL capability significantly and positively impacts the various organizational entities and resources, which in turn affects the business and social performance of the organizations. Theoretical and managerial implications of the findings are also discussed.

show abstract

A Review of Environmental Management and Reporting Regulations in Nigeria

Cited by 22 publications

References 43 publications

Environmental Responsiveness and Firm Value: Evidence from Nigeria

Environmental Responsiveness and Firm Value: Evidence from Nigeria

Accounting articles on developing countries in ranked English language journals: a meta-review

Corporate entrepreneurial leadership, resources, capabilities, and sustainable performance

Contact Info

Product

Resources

About