Title:
FIRM LEVERAGE AND PROFITABILITY ON ENVIRONMENTAL REPORTING OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Authors:
Bakare, Joyce Lade, 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 leverage and profitability on environmental reporting of listed consumer goods firms in Nigeria covering the period of fourteen (14) year 2010-2023. 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 profitability has a positive and significant effect on environmental reporting index of consumer goods firm in Nigeria while firm leverage has a positive but insignificant effect on environmental reporting index of consumer goods firm in Nigeria. The study therefore concludes that firm leverage and profitability has significant effect on environmental reporting of consumer goods firm in Nigeria. The study recommend that Management of consumer goods firms should maintain and continue to increase firm profitability of the firm which has efficiency improve the performance of the firm through environment reporting.