CORPORATE ATTRIBUTES AND ENVIRONMENTALACCOUNTING DISCLOSURE OF LISTED INDUSTRIAL FIRMS IN NIGERIA

Environmental impacts of companies' activities have resulted into agitation for increased in environmental accounting disclosure, while the significance of corporate performance propelled companies globally to look for strategies of reducing the negative impact of companies on the environment. This study therefore investigated the effect of corporate attributes on environmental accounting disclosure of Nigerian industrial goods companies. Specifically, the study investigated how environmental accounting disclosure is influenced by profitability, leverage, and firm size. The corporate annual reports and websites for the periods 2012-2021 were utilized as the main sources of secondary data. In testing the hypotheses, the study engaged the use of a multiple regression method to examine the data collected from the annual reports and corporate websites of the listedindustrial goods companies in Nigeria. The findings of the study revealed a significant positive effect of profitability on environmental accounting disclosure. In addition, leverage exhibits negative but no significant effect, while firm size shows a significant negative effect on environmental accounting disclosure. The study recommends that companies should embark on polices and strategies that will enhance their environmental accounting disclosure in Nigeria.