FIRM SIZE, FIRM GROWTH AND ENVIRONMENTAL REPORTING OF LISTED CONSUMER GOODS FIRM IN NIGERIA

Abstract

The global emphasis on corporate sustainability and transparency has prompted an investigation on the relationship between environmental reporting, business growth, and size in Nigerian listed consumer products companies. Therefore the study examined firm size and firm growth on environmental reporting of listed consumer goods firm in Nigeria covering the period of fourteen (14) year 2010-2023. The study adopted ex-post facto research design and secondary data was used for analysis which was obtained from Nigerian Exchange Croup. Panel regression analysis technique was used to analyse the research data. The result revealed that firm size and firm growth has a negative and significant effect on environmental reporting index of consumer goods firm in Nigeria. The study therefore concludes that firm size and firm growth has insignificant influence on environmental reporting of consumer goods firm in Nigeria. The study recommends that management of consumer goods firm should not increase firm size of firm because it does not enhance the environmental reporting of consumer goods firms in Nigeria.