Environmental Accounting and Reporting Practices: Significance and Issues in Nigeria Listed Deposit Money Banks in Nigeria. (Published)
The present study entitling “Environmental Accounting & Reporting Practices: Significance and Issues: A Case listed Deposit Money Banks (DMBs) in Nigeria” is based on primary data. The primary data were collected from the total number of 34 Accountants, taking two from each company. The main findings of the study are: i) the respondents have felt the strong significance of EA (Environmental Accounting) and ER (Environmental Reporting) in their Annual Reports, ii) the respondents have also been aware for EA and ER practices, iii) the respondents have identified some major problems involved in EAR (Environmental Accounting and Reporting) practices as shown table 4 and also have suggested some measures as presented in table 5. From the above discussions, it is clear that EAR practices in DMBs is highly significant but not too satisfactory as there are many issues hindering them from carrying out best practices in EA and ER and hence poor in real sense of the term. Therefore, in order to improve the EAR practices in the DMBs, the proper authority need to implement the suggestions put forward by the respondents without any further delay.
Keywords: Environmental Accounting, deposit money banks Nigeria., reporting practices