FIRM CHARACTERISTICS AND ENVIRONMENTAL REPORTING OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

The study was aims to investigate the firm characteristic and environmental reporting of listed industrial goods companies in Nigeria. Data were collected from annual report of listed companies on Nigerian exchange group (NEG) for the period of 2012-2019.export factor research design was used. Descriptive statistics were used to summarize key dataset features using measures like mean deviation aidings in understanding pattern and trends in the financial data from annual report, correlation and multiple regression were use in analyzing the data. The finding of the study revealed that notable insight into the performance and the characteristic of listed industrial goods companies in Nigeria from 2012-2019. On average the companies exhibit a moderate level of environmental performance index (EPI). Mean of 0.617 and standard deviation of 0.025. The Pearson correlation revealed important relationship among the variable in the content of environmental reporting practice among the listed industrial goods companies in Nigeria. The regression analysis in table 4.3 indicates significant positive association between the environmental performance index (EPI) and several key factors among the listed industrial goods companies in Nigeria. Specifically, profitability, firm size and ownership structure demonstrated statistically significant impact on environmental performance with co-efficient of 0.126, 0.215 and 0.147 respectively. Keyboard: firm characteristic, environmental reporting, industrial goods, firm size, profitability .