Environmental accounting: A tool for promoting environmental management in the Niger Delta
Oil exploration and exploitation has over the last four decades impacted disastrously on the socio-physical environment of the Niger Delta oil-bearing communities in Nigeria. This invariably is responsible for the social unrest in the host communities. In response to various pressures by environmental lobby groups, companies have began to realize the need for the integration of environmental reporting practice in their annual report. To this end, this paper studied exploratively the extent to which the introduction of environmental accounting practice will help in bringing about an improved environmental sustainability and an effective environmental management system in the Niger delta region of Nigeria. The paper concludes that the integration and the disclosure of environmental liabilities will to a large extent reduce the social unrest in these areas. This in return will help organizations to maximize the efficient use of their resources, minimize environmental liabilities and demonstrate a good corporate image. The paper therefore recommends that accountants and environmental experts should pool their skills to form a multi-disciplinary team to address environmental issues.
Volume (Year): 15 (2012)
Issue (Month): 1 (May)
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