Effects of Environmental Audit and Economic Sustainability on Profit Measures of Quoted Cement Companies in Nigeria.

Abstract

The study aims to examine the effects of environmental audit and economic sustainability as facilitation on company profit measures.  Two Samples are drawn from dominant cement companies out of three functional companies quoted on the Nigerian stock exchange. Data content were reviewed through qualitative and quantitative reports of the companies from 2009-2016 and values were assigned from 1-5 based on the level of disclosure. The analysis technique used is the multiple regression. Research results indicate that companies are negligent of adhering to environmental and regulatory laws, this contributed to decrease in employee life expectancy and profit. The study therefore recommended among others that Government through it relevant agencies, should incorporate environmental audit report as a statutory requirement for Cement Company’s enlistment in the Nigeria stock exchange. 

Keywords: Cement Companies in Nigeria, Economic Sustainability, Environmental Audit, Profit Measures


Article Review Status: Published

Pages: 39-53 (Download PDF)

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