ENVIRONMENTAL DISCLOSURE PRACTICES AND SUSTAINABLE PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

Information disclosure strategies have turned into a critical part of environmental strategy universally. Recently, there has been expanded clamor about environmental corruption and degradation, an approach discernible to industrial and modern revolution. Organizations are currently anticipated to inscribe the effect of their activities on the environment. With the transitional nature of the environment, assembling and production of standard items at reasonable costs cease to assure sustainability performance; subsequently business entities are currently rushing to sustainability measures. In the illumination of these, the study investigated the impact of environmental disclosure practices on sustainability performance. Ex-post facto research design was utilized in dissecting the annual report of 10 selected manufacturing firms. Multiple regression analysis was utilized in estimating the information. The study found that environmental disclosure practices positively affects sustainability performance with and without the moderating effect. It concluded that environmental disclosure practices have positive but insignificant effect on sustainability performance of manufacturing companies. The study thus recommended that the government should foster regulatory guidelines and principles for disclosing environmental information and practices by relevant organizations.