Title:
FIRM AGE AND FIRM LIQUIDITY ON ENVIRONMENTAL REPORTING OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Authors:
BAKARE, JOYCE LADE, Lambe Isaac, Ph.D and Arumona O. Jonah Ph.D, Nigeria

Abstract:
The criticism of traditional reporting framework created opportunities for new reporting models and institutional innovations, causing growing numbers of organizations to disclose information on how their entities interact with local communities, employee and other stakeholders. Therefore the study examined firm age and firm liquidity on environmental reporting of listed consumer goods firm in Nigeria covering the period of fourteen (14) year 2010-2023 with a sample size of fifteen (15) consumer goods firm. The study adopted ex-post facto research design and secondary data was used for analysis which was obtained from Nigerian Exchange Group. Panel regression analysis technique was used to analyse the research data. The finding showed that firm age and firm liquidity has a negative and insignificant effect on environmental reporting index of consumer goods firm in Nigeria. The study therefore concludes that study conclude that firm age and firm liquidity has negative and insignificant effect on environmental reporting of consumer goods firm in Nigeria. The study therefore recommended that management of consumer goods firm should not base their environmental reporting on the firm age of firm because of negative effect it has on environmental activities of the firms in Nigeria.