Effect of Environmental Accounting Practices on Sustainable Development Goals Reporting in Select Energy Companies in Nigeria

This study investigates the effect of environmental accounting practices on Sustainable Development Goals Reporting (SDGR) among Nigerian energy companies. Specifically, it examines the influence of five components—accounting practices, environmental cost identification, and carbon emission disclosure on the quality of sustainability disclosures. Adopting an ex post facto research design, the study relied on secondary data extracted from the audited annual and sustainability reports of five purposively selected energy firms, namely Shell Petroleum Development Company, Chevron Nigeria Limited, TotalEnergies Nigeria, Seplat Energy Plc, and Eni Nigeria (Agip), covering the period 2010 to 2025. Data were analyzed using multiple linear regression in SPSS version 26. The results revealed a strong overall relationship between environmental accounting practices and SDGR (R = .810, R² = .744), indicating that only 74.4% of the variation in SDGR could be explained by the predictors. While each variable showed positive coefficients, none exhibited statistically significant explanatory power at the aggregate level, but the combined effect suggests that environmental disclosures in the sector are aligned with sustainability frameworks. The findings imply that SDG reporting in Nigerian energy firms is driven more by have gained significant level of compliance by energy firms in Nigeria. The study concludes by recommending deeper integration of environmental accounting into formal reporting structures, enforcement of sector-specific disclosure standards, and adoption of global frameworks such as the Global Reporting Initiative (GRI) and SDG Compass to enhance transparency, accountability, and sustainable development outcomes