Corporate Social and Environmental Disclosure in Nigeria: A Comparative Study of the Building Material and Brewery Industry

Uwuigbe, Uwalomwa, Olayinka Marte Uadiale

Abstract


This study investigates the level of corporate social environmental disclosure among listed companies in the
brewery and building material industry in Nigeria. The corporate annual reports for the periods 2004-2008 were
utilized as our main source of secondary data. While the content analysis technique was used as a basis of
eliciting data from the annual report, the student t-test statistics was used in the process of analysing if there was
a 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 social
environmental disclosures between the selected industries. The paper therefore concludes that corporate social
environmental disclosures among the selected listed companies is basically very low and still at its embryonic
stage. The paper therefore recommends that corporate social environmental disclosure themes and evidence must
be established to provide foundation for improving environmental information disclosures among companies.

Full Text: PDF DOI: 10.5539/ijbm.v6n2p258

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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