尼日利亚部分上市石油天然气公司的绿色会计与公司业绩

N. C. Ogochukwu, M. I. Ifurueze, Priscilla Ifurueze
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引用次数: 0

摘要

本研究旨在确定绿色会计与尼日利亚上市石油和天然气公司的公司业绩之间的关系。本研究特别评估了石油泄漏、天然气燃烧、水污染和能源消耗披露对尼日利亚上市石油和天然气公司业绩的影响。研究采用了事后研究设计。研究对象来自截至 2022 年 6 月 1 日在尼日利亚交易所集团(NGX)上市的 10 家上市石油和天然气公司。最终样本限定为八家在研究期间有年度财务信息的公司。研究依赖于二手数据来源,即石油和天然气公司的年度财务报表。使用描述性和推论性统计技术对数据进行了分析。使用集合 OLS 技术对假设进行了检验,该技术与之前作者关于信息披露测量的方法一致。结果显示,石油泄漏信息披露对托宾 Q 值有非显著的正向影响;天然气燃烧信息披露对托宾 Q 值有显著的正向影响;水污染信息披露对托宾 Q 值有显著的负向影响;能源消耗信息披露对托宾 Q 值有非显著的正向影响。管理者应开发水污染系统,以管理其对水环境的负面影响。监管机构应持续监督能源消耗过高的公司,要求其支付相关费用和罚款,以鼓励其转向可持续能源消耗。
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Green Accounting and Corporate Performance of Selected Quoted Oil & Gas Firms in Nigeria
The objective of this study is to ascertain the relationship between green accounting and the corporate performance of quoted oil and gas firms in Nigeria. The study specifically evaluates the effect of oil spillage, gas flaring, water pollution and energy consumption disclosures on the corporate performance of quoted oil and gas firms in Nigeria. The study adopted the ex- post facto research design. The population was drawn from the ten quoted oil and gas companies listed on the Nigerian Exchange Group (NGX) as of 1st June 2022. The final sample was delimited to eight firms with annual financial information for the study period. The study relied on secondary sources of data, i.e., from annual financial statements of the oil and gas firms. The data were analysed using descriptive and inferential statistical techniques. The hypotheses were tested using the pooled OLS technique consistent with prior authors on disclosure measurements. The results showed that oil spillage disclosure has a positive non- significant effect on Tobin’s Q; there is a positive and significant effect of gas flaring disclosure on Tobin’s Q; water pollution disclosure has a negative and significant effect on Tobin’s Q; and, there is a positive non-significant effect of energy consumption disclosure on Tobin’s Q. Based on the above the study recommended that shareholders should monitor compliance of managers with the numerous laws and strategies used to reduce GHG flaring and the resulting carbon emissions in the company. Managers develop a water pollution system for managing their negative environmental impact on water. Regulators should constantly monitor firms with excessive energy consumption to pay relevant fees and fines which can encourage the move to sustainable energy consumption.
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