Effect Of Environmental Cost On Organization Performance (A Case Study Of 7up Bottles):- Ibeh Chukwuma

ABSTRACT The increase in global environmental awareness and the campaign for sustainable economic development is redirecting the attention of business organizations towards environmental conservatism. The need to ascertain the effect ofenvironmental cost on organisationalproductivity in Nigeria gave rise to this research. In analyzing the above research topic, the researcher adopted the following objectives; determining the relationship between environmental and social cost and Earnings per Share of7UP PLC, determining the relationship between environmental and social cost andNetprofit Margin, evaluating the relationship between environmental and social cost and Return on Assets, andfinally examining the relationship between environmental and social cost and Return on Capital Employed of 7UP PLC. The research question and hypotheses were structured in line with the objectives. Sequel to the objectives, the research adopted the use of simple regression ofthe OLS techniques to analyze the hypotheses. Thefindings reveals that there is no significance relationship between environmental and social cost and Earnings per Share of 7VP, there is no significance relationship between environmental and social cost and Net profit Margin, there is no significance relationship between environment cost and Return on Assets and lastly that there is no significance relationship between environmental and social cost and Return on Capital Employed of 7UP PLC. On the basis ofthe findings and conclusion, the researcher recommended that amongst others that Government should make Environmental Reporting in annual reports compulsory since most organization hardly report their environmental activities in their report.