This study was carried out to investigate the relationship between carbon accounting, energy accounting, and environmental compliance information disclosure and corporate performance of listed oil and gas companies in Nigeria. Anchored on the Legitimacy Theory, the study adopted the quantitative research design. Population of the study consisted of all 10 oil and companies on the Nigeria Exchange Group (NGX) as at 31 December 2024. Annual reports of oil and gas firms for the years 2014 to 2023 were used as the source of data. Findings of the study show that carbon accounting information disclosure has a significant negative relationship with corporate performance of listed oil and gas companies in Nigeria. The study also establishes a positive and significant relationship with energy accounting information disclosures, environmental accounting information disclosure and corporate financial performance. The study concludes carbon accounting dimensions have a bearing on corporate performance of listed oil and gas companies in Nigeria and recommends amongst others that that listed oil and gas firms should improve on their carbon accounting management and disclosure by formulating and implementing disclosure and reporting strategies that will enhance optimum level of profitability.
Keywords: Carbon Accounting, Return on Assets, energy accounting, environmental compliance, oil and gas firms
