Corporate Environmental Disclosure Determinants and Financial Performance of Selected Listed Manufacturing Firms in Nigeria
This study examines the effect of corporate environmental disclosure determinants on financial performance of selected listed manufacturing firms in Nigeria. The study used ex-post facto research design, secondary method of data collection was employed with a population of fifty-two selected manufacturing firms, sample of ten manufacturing firms were used, data was obtained from the published annual report and financial statement of listed Manufacturing firms in Nigeria Exchange Group covering a period of ten years (2012-2022). Multi-collinearity technique was used to analyse the data, findings showed that industry type and firm size was significant with a direct effect on return on assets at 5% significant judging from p-value, while financial leverage was significant with an indirect effect on return on assets judging from p-value of the estimate that was less than 5% conventional significance level. Hence, the study concluded that adhere to environmental disclosure by listed manufacturing firm through lessening environmental impacts caused by manufacturing activities promotes return on assets, as well as, firms size; while, excessive debt worsens it. Keywords: Environmental disclosure determinants, industry type, firm leverage, firm size, financial performance.