Environmental Accounting and Sustainability Reporting in Nigeria

Sani Ibrahim, Prof. Kabiru Isa Dandago and Dr Saleh Atiku Danbatta
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Sani Ibrahim: Department of Accounting, Bayero University Kano, Nigeria
Prof. Kabiru Isa Dandago: Department of Accounting, Bayero University Kano, Nigeria
Dr Saleh Atiku Danbatta: Department of Accounting, Baze University, Abuja, Nigeria

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 5, 921-929

Abstract: This research investigates the methodologies of associating environmental accounting with sustainability reporting within the Nigerian context, emphasizing on the challenges, levels of adoption, and implications pertinent to sustainable development. It was grounded in an analysis of extant literature regarding environmental accounting and sustainable reporting. This desktop research utilizes theoretical framework covering stakeholder theory, legitimacy theory, and the Triple Bottom Line (TBL) to examine the incorporation of environmental accountability into corporate practices. An extensive review of both empirical and conceptual literature was conducted to assess the efficacy of sustainability reporting in mitigating environmental challenges and promoting transparency among enterprises in Nigeria. The results indicate notable deficiencies in regulatory enforcement: a lack of corporate commitment and the absence of standardized reporting framework. Moreover, economic and operational impediments such as elevated implementation costs and inadequate access to green financing obstruct the widespread acceptance of these practices. This research advocates for a series of actions that encompass the fortification of regulatory framework, the provision of financial incentives, and the utilization of technology for real-time environmental monitoring and the enhancement of stakeholder awareness. It further underscores the necessity of embedding sustainability within corporate strategies and aligning them with the United Nations’ Sustainable Development Goals (SDGs).

Date: 2025
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