Analysis of the Impact of Environmental Accounting and Reporting on Corporate Performance of Manufacturing Firms in Delta State Nigeria

This study examines the analysis of the impact of environmental accounting and reporting on corporate performance of manufacturing firms in Delta State Nigeria. the main objective of the study was to examine the impact of environmental accounting on organizational performance of manufacturing firm in Delta State, Nigeria.Structured questionnaire was used to obtain primary data from the employees of the manufacturing organizations namely, Delta Glass plc, Asaba Textile mill limited and coca-cola Nigeria plc Warri. This study was guided by three hypotheses and the variables to the study were corporate performance, profitability from environmental accounting and management of firms resource. Forty respondents from the manufacturing companies under study was used as sample from the population. The data analysis was computed using descriptive and inferential data and the one way analysis of variance and the person correlation methods of data analysis were used in analyzing the data for the study. The findings of the study revealed that environmental accounting and reporting has a significant effect on organizational performance of Selected manufacturing firms in Delta State, Nigeria. The study concludes that environmental accounting has significant positive effect on organizational performance. The study therefore recommends a detailed and well spelt out environmental disclosure themes, adequate steps should be put in place to encourage companies to practice the culture of environmental audit and embracement of environmental policies by management of companies.