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Abstract The global current trends of full disclosure in integrated reporting which include environmental disclosure as stipulated by International Financial Reporting Standards, call for listed oil and gas firms in Nigeria to disclose the positive with the negative matters of environmental activities. This study therefore examined the effect of environmental disclosure determinants on the quality of environmental disclosure of oil and gas firms listed on the Nigerian Stock Exchange between 2009 and 2018. Census sampling technique was adopted using the total population of fifteen (15) oil and gas firms listed on the Nigerian Stock Exchange as at 31st December 2018 as sample since the firms are few. Data were drawn from annual reports which are inclusive of environmental report, sustainability report, and corporate social responsibility report. The study was analyzed using descriptive statistics, goodness-of-fit evaluation test and binary logistic regression technique. The findings of the study revealed that the three out of four determinants (return on assets, financial leverage and firm size) have positive effect on quality of environmental disclosure and were statistically significant while share ownership distribution had negative effect. It is therefore concluded that environmental disclosure is influenced by return on assets, financial leverage and firm size; but not by share ownership distribution. It was recommended that the Accounting regulatory bodies in Nigeria are encouraged to put in place environmental disclosure framework in line with Global Reporting Initiative and take necessary steps in motivating listed oil and gas firms in disclosing environment activities in their annual reports. Keywords:…