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| Format: | Recurso digital |
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Zenodo
2026
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| Online Access: | https://doi.org/10.5281/zenodo.19024130 |
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Table of Contents:
- <p>Abstract <br>This study investigates the impact of sustainable green accounting practices specifically green <br>pollution control cost, soil degradation control cost, and climate change control cost on the <br>performance of listed agro-allied firms in Nigeria. The study is motivated by growing global <br>emphasis on environmental sustainability and the implementation of the Sustainable Development <br>Goals (SDGs), which have heightened awareness of environmental accountability in Sub-Saharan <br>Africa and Nigeria. Unethical environmental practices such as soil degradation, excessive <br>pollution, and poor climate management continue to undermine sustainability efforts due to weak <br>regulatory frameworks and ineffective policy enforcement. The study population comprises five <br>agro-allied firms listed on the Nigerian Exchange Group (NGX) as of December 31, 2023. A panel <br>dataset spanning the period 2012–2023 was obtained from the firms’ audited annual reports. The <br>data were subjected to time series analysis, with descriptive statistics employed to summarize key <br>variables and the Dynamic Ordinary Least Squares (DOLS) regression technique applied to <br>examine the long-run relationship between sustainable green accounting practices and firm <br>performance. Findings indicate that green pollution control has a positive and significant effect <br>on firm performance. Soil degradation control and climate change control also exhibit positive <br>and significant effects on firm performance, suggesting that proactive environmental management <br>enhances operational efficiency and long-term profitability. The study concludes that sustainable <br>green accounting practices are pivotal for both environmental protection and financial <br>sustainability in the agro-allied sector. It recommends that firms should adopt technology-driven <br>green strategies, integrate environmental cost accounting systems, and disclose their <br>sustainability activities transparently in financial statements. <br>Keywords: Sustainable Green Accounting Practices, Firm Performance, Pollution Control, Soil <br>Degradation, Climate Change, Agro-Allied Firms </p>