Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Article in Press

Firm Age and Environmental Disclosure of Listed Oil and Gas Marketing Companies in Nigeria: Global Reporting Initiative 11 Perspective.

Nasiru Abulsalam Kaoje, Moshud Nurudeen Mohammed, Oladele Jamiu Olanrewaju and Isah Kasimu

  •  Received: 10 November 2023
  •  Accepted: 02 February 2024
This paper examines the significance of Firm Age on Environmental Disclosure of listed Oil and Gas Marketing Companies in Nigeria. It adopts a longitudinal research design. And it uses a sample of 10 oil and gas marketing companies from the total study’s population of 11 oil and gas marketing companies listed on the Nigeria Exchange Group for a period of 10 years ranging from 2011 and 2020. Method of data collection is secondary data in which data is retrieved from the annual reports and accounts of sampled oil and gas marketing companies in Nigeria, by employing the content analysis in extracting environmental disclosure data as specified by the Global Reporting Initiative 11 of 2021. The study employs the Panel Regression techniques as the method of data analysis with the assistance of E views 9. The findings of the study reveals that no significant relationship exist between firm age and environmental disclosures of listed oil and gas marketing companies with a p-value of 0.087,

Keywords: Environmental Disclosure, Firm Age