ABSTRACT

The main objective of the study is to examine the effect of environmental cost disclosure on the financial performance oflistedfirms in Nigeria. This study adopts ex-postfacto research design. Also, the use ofcontent analysis will be employed to measure the environmental cost component offirms in line with the 5 environmental cost criteria adopted by Dragomir et al,. (2011). The research work adopts the secondary source ofdata in obtaining all the data neededfor the study. The simple linear regression technique using ordinary least square regression (OLS) method is adopted in investigating the relationship between the dependents and independent variable. In the course of this study it wasfound out that environmental cost disclosure has a negative relationship with the turnover ofthe listed manufacturing firms in Nigeria. Also, the result presents an insignificant effect ofenvironmental cost disclosure on the turnover ofmanufacturing listedfirms in Nigeria. In conclusion environmental cost disclosure has a negative insignificant effect on the turnover of listed manufacturing firms in Nigeria and environmental cost disclosure has a negative insignificant effect on the profit after tax of listed manufacturing firms in Nigeria. In recommendation, Investors in the manufacturing sector should use income from the business activities ofthefirmsin engaging in environmentalfriendly activities that will meet the sustainable development goals as well better the health, social and economic life ofthe host communities