Sustainability Accounting and Sustainable Development in Nigeria
Sustainability accounting is a subset of financial accounting that encapsulated social, economic, and environmental accounting (EA). The disclosures of these nonfinancial information provoke eternality effect of human existence. The human existence is predicated on the good ecological conditions, but, negative externality of corporate businesses activities have one way or other affected humanity in divergent areas. Hence, the study focuses on the curiosity of sustainability accounting on the survival of human existence that is entrenched in sustainable development goals. The study employs statistical tools like descriptive statistics, correlation, multivariate and panel data regression to dissect the data gathered. The result reveals that the proportion of the disclosures of water, biodiversity, emission and compliance with environmental/ecological laws and regulation are minute and that have negative externality of the human development index which proxy for sustainable development. Keyword: Human Development Index, Multivariate Regression, environmental accounting Sustainability Accounting, Sustainable Development. JEL Codes: Q3, E2