The Extent Of Environmental Disclosures In Listed Oil And Gas Companies In Nigeria

There is an increased awareness of the impact of organizational activities on the environment. Companies are facing pressures to demonstrate responsibility towards the environment; in responding to these pressures companies make disclosures on environmental impact of their activities. This studyaimed at using a disclosure index tailored to assess what is disclosed, the form in which it is disclosed, where it is disclosed in the annual report and whether the disclosure is seen as voluntary or compulsory information. The study is unique as it assesses environmental disclosures in the oil and gas…