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

2011; Canadian Center of Science and Education; Volume: 6; Issue: 2 Linguagem: Inglês

10.5539/ijbm.v6n2p258

1833-8119

Uwalomwa Uwuigbe, Olayinka Marte Uadiale,

Environmental Sustainability in Business

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