“Effect of Social and Environmental Accounting on the Profitability of Firms in Nigeria; A study of Nigeria Nestle PLC:- Emulo, Joy C
ABSTRACT
The
study investigate the effect ofsocial accounting on the profitability offirms.
The specific objectives were to; examine the relationship between social cost
and firms’ profitability; examine the relationship between environmental cost
and firm's profitability; investigate the relationship between social and
environmental cost on firm's profitability. The time frame of the study was
2008-2018 social and environmental disclosure ofthe selected companies. The
study adopted an Ex-post facto research design. Secondary data for this
research was sourced from the audited annual reports of the sample company,
while the data were analysed using multiple regression analysis The study found
that there exist a positive and significant relationship between social costs
and firms profitability; there exists a positive and significant relationship
between environmental costs and firms’ profitability and there exists a
positive and significant relationship between social and environmental costs
and firm’s profitability. The study concludes that social accounting comprising
of social cost and environmental costs can have a significant effect on a
firm’s profitability. The study recommends that firms should distribute
environmental accounting models locally and universally and checked on
persistently to guarantee dynamism consistence and meets natural situation
needs.
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EMULO, E (2024). “Effect of Social and Environmental Accounting on the Profitability of Firms in Nigeria; A study of Nigeria Nestle PLC:- Emulo, Joy C. Repository.mouau.edu.ng: Retrieved Sep 07, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-nigeria-nestle-plc-emulo-joy-c-7-2
EMULO, EMULO. "“Effect of Social and Environmental Accounting on the Profitability of Firms in Nigeria; A study of Nigeria Nestle PLC:- Emulo, Joy C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 25 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-nigeria-nestle-plc-emulo-joy-c-7-2. Accessed 07 Sep. 2024.
EMULO, EMULO. "“Effect of Social and Environmental Accounting on the Profitability of Firms in Nigeria; A study of Nigeria Nestle PLC:- Emulo, Joy C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 25 Jul. 2024. Web. 07 Sep. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-nigeria-nestle-plc-emulo-joy-c-7-2 >.
EMULO, EMULO. "“Effect of Social and Environmental Accounting on the Profitability of Firms in Nigeria; A study of Nigeria Nestle PLC:- Emulo, Joy C" Repository.mouau.edu.ng (2024). Accessed 07 Sep. 2024. https://repository.mouau.edu.ng/work/view/effect-of-social-and-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-nigeria-nestle-plc-emulo-joy-c-7-2