Accounting for the environment: The Accountability of the Nigerian Cement Industry
type: CreativeWork
description: The focus of this thesis is to study corporate environmental accounting in Nigeria, specifically analysing how corporate environmental issues (CEIs) are accounted for in the Nigerian cement industry. Environmental pollution arising from corporate operations has been a major concern among transnational organisations (e.g. World Bank, IMF), governments, policymakers and society. Over the past two or more decades, environmental issues have taken on a more significant role in business decisions, corporate planning and global politics (Boutros-Ghali, 1992; Gray et al., 2014). Environmental issues have certainly deserved attention from academia so that research could be undertaken to understand and address the problems (see Freeman, 1984; Strong, 1992; Callan and Thomas, 2000; Darabaris, 2008). There have been various pieces of research on corporate environmental accounting, however their focus has principally been on issues in developed countries (e.g. Buhr and Freedman, 1996; O’Dwyer, 2005; Gray 2010). Developing and emerging economies are in fact creating significant amounts of environmental pollution on a daily basis due to their industrial development (UNEP, 2011; World Bank, 2014; WHO, 2014). Among others, Nigeria has been identified as one such country, with a high level of environmental pollution that contributes significantly to global environmental problems (Adeoti, 2001; UNEP, 2011; Yale, 2012). In the same vein, corporations in Nigeria have been found to be a key contributor for this problem. While corporations should be held accountable for their impacts on the environment, the political, economic and social context in Nigeria have all made corporate environmental accounting a challenge to be achieved. This highlights the need for more research in this area in order to enhance our knowledge on corporate environmental accounting issues in a developing country such as Nigeria, as well as potentially to initiate discussions on how to resolve corporate environmen…
abstract: The focus of this thesis is to study corporate environmental accounting in Nigeria, specifically analysing how corporate environmental issues (CEIs) are accounted for in the Nigerian cement industry. Environmental pollution arising from corporate operations has been a major concern among transnational organisations (e.g. World Bank, IMF), governments, policymakers and society. Over the past two or more decades, environmental issues have taken on a more significant role in business decisions, corporate planning and global politics (Boutros-Ghali, 1992; Gray et al., 2014). Environmental issues have certainly deserved attention from academia so that research could be undertaken to understand and address the problems (see Freeman, 1984; Strong, 1992; Callan and Thomas, 2000; Darabaris, 2008). There have been various pieces of research on corporate environmental accounting, however their focus has principally been on issues in developed countries (e.g. Buhr and Freedman, 1996; O’Dwyer, 2005; Gray 2010). Developing and emerging economies are in fact creating significant amounts of environmental pollution on a daily basis due to their industrial development (UNEP, 2011; World Bank, 2014; WHO, 2014). Among others, Nigeria has been identified as one such country, with a high level of environmental pollution that contributes significantly to global environmental problems (Adeoti, 2001; UNEP, 2011; Yale, 2012). In the same vein, corporations in Nigeria have been found to be a key contributor for this problem. While corporations should be held accountable for their impacts on the environment, the political, economic and social context in Nigeria have all made corporate environmental accounting a challenge to be achieved. This highlights the need for more research in this area in order to enhance our knowledge on corporate environmental accounting issues in a developing country such as Nigeria, as well as potentially to initiate discussions on how to resolve corporate environmen…
author: Noah, Abdurafiu Olaiya
language: en
date published: 2017-01
date modified: 2026-07-24T02:18:12Z
provider: University of Essex
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: University of Essex