Background: Green accounting mainly focuses on the role in which an enterprise has toward the environment. A suitable environment has a positive impact on the business sector by creating an appropriate environment for enterprising. Green business is the modern trend in organizations as it focuses on profit, people and the planet which led to green marketing, where products sold are environmentally friendly.Aim: This study was carried out to examine the impact of green accounting disclosures on sustainability of manufacturing firms in Nigeria. In order to determine the relationship between green accounting disclosures and organizational sustainability, green accounting disclosure was proxy using waste management disclosure (WMD) and pollution control & environmental remediation disclosure (PC&ERD) while sustainability on the other hand was measured using Kinder Lydenberg Domini (KLD) social-environmental performance rating system. Materials and Methods: The study adopted Ex Post Facto Design and data were collected from the annual reports and accounts of industrial goods firms in Nigeria for the period ended 2016-2020. OLS model was used in the data analysis for the study.Results: The findings of the study indicate that waste management disclosure (WMD) and pollution control & environmental remediation disclosure (PC&ERD) have significant and positive impact on firms’ sustainability at 1% significant level. Conclusion: Thus, the study concludes that green accounting disclosures ensure organizational sustainability in Nigeria. Recommendation: In lieu of this, the study recommended that companies should design products which generate less waste, pollutants, toxic or emission during their life cycle. This can be carried out through life-cycle analysis and should also be incorporated in the financial reporting of such firm for financial statements users’ consumption. With this development, the sustainability of such firm is ensured.
Waste Management Disclosure, Pollution Control & Environmental Remediation Disclosure Sustainability
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