The study examine the extent of disclosure of environmental management practices of quoted firms in Nigeria and how it affects their corporate performance. The study was conducted using all the twenty one Agriculture, Natural Resources, and oil and gas firms quoted on the floor of the Nigerian stock market. Firm size, profitability, and return on assets were used to measure firm corporate performance. Twenty four (20) content category items within four (4) testable dimensions of corporate environmental disclosure was developed for coding environmental management disclosures. The data obtained were analysed using the ordinary least square (OLS) regression analysis. It was found that environmental management disclosure does not significantly affect firm’s profitability and ROA while firm size was found to increase with the level of environmental management disclosure. The study recommended that quoted firms should consider the gains of disclosing their environmental practices online to facilitate accessibility and ensure that stakeholders are aware of their efforts towards environmental sustainability.
Environmental management disclosures, profitability, firm size, Return on Asset
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