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Environmental Accounting and Sustainable Financial Performance: Evidence from the Nigerian Petroleum Industry

机译：环境会计与可持续财务绩效：来自尼日利亚石油行业的证据

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摘要

The issue of Environmental degradation has attracted much research attention in the environmental science literature but much is left to be done in the area of how accounting captures environmental degradation costs in the annual reports in relation to the effects it has on the sustainable financial performance of firms in developing countries especially Nigeria. This paper therefore re-examine the effect of the neglected but important issue of Environmental accounting in the context of how it affect sustainable financial performance of firms in Nigeria. Using data from ten petroleum companies operating in the Niger - delta part of Nigeria over a period of 48 years(1970-2017) analyzed through the lenses of ordinary least square regression method, our finding sugests that environmental operating costs and environmental prevention costs have significant and negative effect on the performance of petroleum firms in Nigeria. However, we found important differences in the correlates of firms capital expenditure on sustainable financial performance. The finding of this study therefore have important implications for policy.
机译：环境退化问题已在环境科学文献中引起了很多研究关注，但是在会计如何捕获年度报告中的环境退化成本及其对公司可持续财务绩效的影响方面，还有很多工作要做在发展中国家尤其是尼日利亚。因此，本文就环境会计如何影响尼日利亚企业的可持续财务绩效的背景下，重新审视了被忽视但重要的环境会计问题的影响。通过使用普通最小二乘回归法分析了在尼日利亚尼日尔三角洲部分地区运营的十家石油公司在48年（1970-2017年）中的数据，我们的发现表明环境运营成本和环境保护成本显着对尼日利亚的石油公司的业绩产生负面影响。但是，我们发现企业资本支出与可持续财务绩效之间的相关性存在重要差异。因此，这项研究的发现对政策具有重要意义。

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