Evaluate The Effect Of Environmental Reporting Practices And Their Performance On Smes In Ilorin Metropolis, Kwara State

CHAPTER ONE INTRODUCTION Background of the study Environmental reporting is an inclusive field of accounting. It provides reports for both internal use, generating environmental information to help make management decisions in pricing, controlling overhead and capital budgeting, external use, disclosing environmental information of interest to the public and to the financial community. Internal use is better termed environmental management accounting (Bartolommeo, Bennett, Bouma, Heydkamp, James and Wolters,  2000). The concept of environmental reporting was introduced in the early 1990s and …