@incollection{,
	
					
					
					A8F941A7F14E2522E1B9C87B372506A8
				,
	author={{Olusola EstherIgbekoyi} and {Festus TaiwoSolanke} and {Sunday AmosADEUSI} and {Muyiwa EzekielAlade} and {Wale HenryAgbaje}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2121728
}

@incollection{b0,
	
	
		,
	title={{Environmental accounting disclosure and firm value of industrial goods companies in Nigeria}}
		,
	author={{
			PFAkamelu
		} and {
			OLUmeoduagu
		}}
		
	
	
		,
	journal={{IOSR Journal of Economics and Finance (IOSR-JEF)}}
		
			10
			1
			
			,
	year={2017}
		
	

}

@incollection{b1,
	
	
		,
	title={{Corporate environmental reporting; anemerging issue in the corporate world}}
		,
	author={{
			KPAlok
		} and {
			CNikhil
		} and {
			DS &bhagaban
		}}
		
		
	
	
		,
	journal={{International Journal of Business and Management}}
		
			3
			12
			
			,
	year={2018}
		
	

}

@incollection{b2,
	
	
		,
	title={{The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting}}
		,
	author={{
			SAAl-Tuwaijri
		} and {
			TEChristensen
		} and {
			KHughes
		} and {
			Ii
		}}
		
		
		
	
	
		,
	journal={{Organizations and Society}}
		
			29
			5-6
			
			,
	year={2004}
		
	

}

@incollection{b3,
	
	
		,
	title={{An assessment of the quality of environmental information disclosure of corporation in China}}
		,
	author={{
			PAne
		}}
	
	
		,
	journal={{Systems Engineers Procedia}}
		
			5
			
			,
	year={2012. 2012}
		
	

}

@incollection{b4,
	
	
		,
	title={{Examined effect of environmental disclosure on financial performance of quoted oil and gas companies in Nigeria}}
		,
	author={{
			JArumona
		} and {
			ILambe
		} and {
			IOgunmakinde
		}}
		
		
	
	
		,
	journal={{Bingham University Journal of Accounting and Business}}
		
			
			,
	year={2020}
			,
	publisher={BUJAB}
		
	

}

@incollection{b5,
	
	
		,
	title={{Environmental accounting disclosures and financial performance of Food and Beverage Companies in Nigeria}}
		,
	author={{
			CEEzeagba
		} and {
			CJohn-Akamelu
		} and {
			CUmeoduagu
		}}
		
		
		
	
	
		,
	journal={{International Journal of Academic Research in Business and Social Science}}
		
			7
			9
			
			,
	year={2017}
		
	

}

@incollection{b6,
	
	
		,
	title={{Effect of sustainability environmental cost accounting on financial performance of Nigerian corporate organizations}}
		,
	author={{
			RAEzejiofor
		} and {
			CRJohn-Akamelu
		} and {
			BEChigbo
		}}
		
		
	
	
		,
	journal={{International Journal of Scientific Research and Management}}
		
			4
			8
			
			,
	year={2016}
		
	

}

@book{b7,
	
	
		,
	title={{Strategic management: A stakeholder approach}}
		,
	author={{
			REFreeman
		}}
		
			,
	year={1984}
			,
	publisher={Pitman Publishing Inc}
			,
	address={Boston}
		
	

}

@book{b8,
	
	
		,
	title={{Effect of environmental disclosure on financial performance of quoted oil and gas companies in Nigeria}}
		,
	author={{
			SOGalani
		} and {
			TGravas
		} and {
			Stravropoulous
		}}
		
		
		
			,
	year={2017}
		
		
			Bingham University Journal of Accounting and Business
		
	

}

@incollection{b9,
	
	
		,
	title={{Effect of corporate environmental disclosure on financial performance of firms listed at the Nairobi Stock Exchange}}
		,
	author={{
			KGatimbu
		} and {
			JMWabwire
		}}
		
	
	
		,
	journal={{Kenya. International Journal of Sustainability Management and Information Technology}}
		
			
			,
	year={2016}
		
	

}

@incollection{b10,
	
	
		,
	title={{Environmental disclosures and corporate performance in}}
		,
	author={{
			BGelb
		}}
	
	
		,
	journal={{Japan. Social and Basic Sciences Research Review}}
		
			1
			4
			
			,
	year={2017}
		
	

}

@incollection{b11,
	
	
		,
	title={{Corporate environmental disclosures: Are they useful in determining environmental performance?}}
		,
	author={{
			SHughes
		} and {
			AAnderson
		} and {
			SGolden
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			20
			3
			
			,
	year={2001}
		
	

}

@incollection{b12,
	
	
		,
	title={{Causal effect of corporate social responsibility (CSR) on value drivers in the Nigerian manufacturing sector}}
		,
	author={{
			OEIgbekoyi
		}}
	
	
		,
	journal={{Journal of Emerging Trends in Economics and Management Sciences}}
		
			8
			3
			
			,
	year={2017}
		
	

}

@incollection{b13,
	
	
		,
	title={{Earnings per share as a measure of financial performance: does it obscure more than it reveals?}}
		,
	author={{
			DJhvh
		}}
	
	
		,
	journal={{Corporate ownership and Control}}
		
			10
			4
			
			,
	year={2013}
		
	

}

@incollection{b14,
	
	
		,
	title={{Corporate social performance, financial performance and institutional ownership in Canadian firms}}
		,
	author={{
			LMahoney
		} and {
			RWRoberts
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			31
			3
			
			,
	year={2007}
		
	

}

@incollection{b15,
	
	
		,
	title={{Environmental Accounting and firm profitability: An empirical analysis of selected firms listed in Bombay Stock Exchange}}
		,
	author={{
			DMakari
		} and {
			AJagongo
		}}
		
	
	
		,
	journal={{India. International Journal of Humanities and Social Science}}
		
			3
			18
			
			,
	year={2013}
		
	

}

@incollection{b16,
	
	
		,
	title={{Voluntary environmental reporting practices: A further study of "poor" environmental performers}}
		,
	author={{
			JMitchell
		} and {
			MPercy
		} and {
			BMckinlay
		}}
		
		
	
	
		,
	journal={{Australian Journal of Corporate Law}}
		
			19
			2
			
			,
	year={2006}
		
	

}

@book{b17,
	
	
		,
	title={{Environmental Accounting}}
		,
	author={{
			AIMuhammed
		}}
		DO1:10.1007/ 978235141
		
		
			,
	year={2018}
			,
	publisher={Springer International Publishing AG}
		
	

}

@incollection{b18,
	
	
		,
	title={{Non-financial disclosures and performance of manufacturing firms in India}}
		,
	author={{
			MNahiba
		}}
	
	
		,
	journal={{Journal of Empirical Literature}}
		
			7
			9
			
			,
	year={2017}
		
	

}

@incollection{b19,
	
	
		,
	title={{Environmental accounting adoption and disclosure: Zimbabwe Stock Exchange listed companies}}
		,
	author={{
			INdlovu
		} and {
			SDzomira
		}}
		
	
	
		,
	journal={{Journal of Accounting and Management}}
		
			11
			1
			
			,
	year={2021}
		
	

}

@incollection{b20,
	
	
		,
	title={{Disclosure levels of environmental accounting information and financial performance: the case of Vietnam}}
		,
	author={{
			L &Nguyen
		} and {
			MTran
		}}
		
	
	
		,
	journal={{Management Science Letters}}
		
			9
			4
			
			,
	year={2019}
		
	

}

@incollection{b21,
	
	
		,
	title={{The effects of environmental disclosure on financial performance in Malaysia}}
		,
	author={{
			MNNorhasimah
		} and {
			AS BNorhabibi
		} and {
			NAAdan
		} and {
			QA KSheh-Mohamed
		} and {
			IMAli
		}}
		
		
		
		
	
	
		,
	journal={{Procedia Economics and Finance}}
		
			35
			
			,
	year={2015. 2016}
		
	

}

@incollection{b22,
	
	
		,
	title={{Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa}}
		,
	author={{
			CGNtim
		}}
	
	
		,
	journal={{International Journal of Account}}
		
			51
			
			,
	year={2016}
		
	

}

@incollection{b23,
	
	
		,
	title={{Environmental management practices and firm performance in a South African mining firm}}
		,
	author={{
			GNyirenda
		} and {
			CCNgwakwe
		} and {
			CMAmbe
		}}
		
		
	
	
		,
	journal={{Managing Global Transitions}}
		
			11
			3
			
			,
	year={2013}
		
	

}

@book{b24,
	
	
		,
	title={{Effect of environmental and social responsibility sustainability disclosure on firm performance of quoted health care and consumer goods companies in Nigeria}}
		,
	author={{
			EAOkechukwu
		} and {
			GNOkeke-Muogbo
		}}
		
		
		
			,
	year={2020}
			6
		
	

}

@incollection{b25,
	
	
		,
	title={{Information and communication technology (ICT) and its impact on national development in Nigeria}}
		,
	author={{
			TTOladimeji
		} and {
			GBFolayan
		}}
		
	
	
		,
	journal={{Journal of Engineering and Technology}}
		:2319-9873
		
			7
			1
			,
	year={2018}
		
	

}

@incollection{b26,
	
	
		,
	title={{Effect of social and environmental disclosures on performance of non-financial firms in Nigeria}}
		,
	author={{
			ELOmaliko
		} and {
			AUNweze
		} and {
			EONwadialor
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting and Financial Management}}
		
			6
			
			,
	year={2020}
		
	

}

@incollection{b27,
	
	
		,
	title={{Environmental accounting disclosure and firm value of industrial goods companies in Nigeria}}
		,
	author={{
			GEOyedokun
		} and {
			EEgberioyinemi
		} and {
			ATonademukaila
		}}
		
		
	
	
		,
	journal={{IOSR Journal of Economics and Finance}}
		
			10
			1
			
			,
	year={2019}
		
	

}

@incollection{b28,
	
	
		,
	title={{Corporate environmental responsibility in Singapore and Malaysia: The potential and limits of voluntary initiatives}}
		,
	author={{
			MPerry
		} and {
			S&singh
		}}
		
	
	
		,
	journal={{Technology, Business and Society Programme Paper}}
		
			3
			,
	year={2011}
		
	

}

@incollection{b29,
	
	
		,
	title={{Board independence and corporate performance}}
		,
	author={{
			CHPonnu
		} and {
			RMKarthigeyan
		}}
		
	
	
		,
	journal={{African Journal of Business Management}}
		
			4
			6
			
			,
	year={2010}
		
	

}

@incollection{b30,
	
	
		,
	title={{Environmental disclosure and financial performance: An empirical study of Malaysia}}
		,
	author={{
			SARahman
		} and {
			RBYusoff
		} and {
			WNMohamed
		}}
		
		
	
	
		,
	journal={{Thailand and Singapore. Social and Environmental Accountability Journal}}
		
			29
			2
			
			,
	year={2009}
		
	

}

@incollection{b31,
	
	
		,
	title={{Environmental accounting and financial performance of oil and gas companies in Nigeria}}
		,
	author={{
			UPSaman
		}}
	
	
		,
	journal={{Research Journal of Finance and Accounting}}
		
			10
			10
			
			,
	year={2019}
		
	

}

@incollection{b32,
	
	
		,
	title={{The Relationship between Environmental Performance and Financial Performance of Indonesian Companies}}
		,
	author={{
			SSarumpaet
		}}
	
	
		,
	journal={{Journal Akuntasi and Keuangan}}
		
			7
			2
			
			,
	year={2005}
		
	

}

@incollection{b33,
	
	
		,
	title={{Environmental disclosure and financial performance of listed oil and gas companies in Nigeria: a review on literature}}
		,
	author={{
			PJSolomon
		}}
		
	
	
		,
	journal={{IOSR Journal of Business and Management (IOSR-JBM)}}
		
			22
			9
			
			,
	year={2020}
		
	

}

@incollection{b34,
	
	
		,
	title={{Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies}}
		,
	author={{
			MWTafadzwa
		} and {
			GFortune
		}}
		
	
	
		,
	journal={{Africa Centre for Sustainability Accounting and Management (ACSAM) Journal}}
		
			11
			4496
			
			,
	year={2019}
		
	

}

@incollection{b35,
	
	
		,
	title={{Corporate Environmental Reporting and the Financial Performance of listed manufacturing firms in Nigeria}}
		,
	author={{
			BJUtile
		} and {
			DITarbo
		} and {
			EAIkya
		}}
		
		
	
	
		,
	journal={{International Journal of Advanced Academic Research Social and Management Sciences}}
		
			3
			8
			
			,
	year={2017}
		
	

}

@incollection{b36,
	
	
		,
	title={{Corporate environmental disclosure in the Nigerian Manufacturing and industry}}
		,
	author={{
			UUwuigbe
		} and {
			JJimoh
		}}
		
	
	
		,
	journal={{An International Multidisciplinary Journal Ethiopia}}
		
			6
			3
			
			,
	year={2012}
		
	

}

@incollection{b37,
	
	
		,
	title={{Corporate sustainability disclosure and firm financial performance in}}
		,
	author={{
			OVanda
		} and {
			SHBurgiwal
		} and {
			WEViera
		}}
		
		
		
	
	
		,
	journal={{JSE) listed mining Companies. IOSR-JBM}}
		
			22
			9
			
			,
	year={2014}
		
	

}

@incollection{b38,
	
	
		,
	title={{Taking stock of stakeholder management}}
		,
	author={{
			JPWalsh
		}}
	
	
		,
	journal={{Academy of Management Review}}
		
			30
			2
			
			,
	year={2005}
		
	

}

@book{b39,
	
	
		,
	title={{Environmental reporting practices and financial performance of listed environmentally-sensitive firms in Nigeria}}
		,
	author={{
			DWozuru
		} and {
			OMuah
		}}
		
		
			,
	year={2018}
		
	

}