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Toward a Greener Energy Sector: Examining the Nexus of Environmental Taxes, Green Innovation, and Carbon Disclosure in Nigeria

Author

Listed:
  • Sani, Armayau Alhaji

    (Accounting Department, College of Economics and Information Systems, University of Nizwa, Oman,)

  • Ma'aji, Muhammad M.

    (Department of Accounting and Finance, CamEd Business School, Phnom Penh, Cambodia,)

  • Pantamee, Abdurrahman

    (Accounting Department, College of Economics and Information Systems, University of Nizwa, Oman,)

  • Al-batayneh, Rafat

    (College of Business (CoB), University of Buraimi, Oman,)

  • ALShaye, Elias Abduallah

    (College of Applied Business Administration, King Saud University, Riyadh, Saudi Arabia,)

  • Al-aBSY, Mujeeb Saif Mohsen

    (Department of Accounting, College of Administrative and Financial Science, Gulf University, Sanad 26489, Kingdom of Bahrain,)

  • Bala, Ahmed Jinjiri

    (School of Business, Woxsen University, Hyderabad, India,)

  • Bala, Hussaini

    (Accounting Department, Tishk International University, Kurdistan Region, Iraq.)

Abstract

This study examined the impact of environmental taxes (EN_TAX) and green innovation, considering a sample of 376 firm-year observations. The energy firms were grouped by sector. The data was analyzed using a Generalized Method of Moments (GMM). The coefficient of regression established that EN_TAX exerts a negative and significant effect on emission disclosures, implying that high environmental and energy taxes discourage companies from full emission disclosure. In contrast, the result of green innovation (GREEN_INN) indicates a significant positive coefficient on emissions disclosure, demonstrating that investment in green technologies and renewable energy reduces carbon emissions and environmental degradation. The findings imply that preference should be given to research and investment in renewable energy technologies to enhance a sustainable environment. Our results provide guiding evidence to regulators and corporate policy makers with a framework to promote sustainable environmental and SDGs on clean energy.

Suggested Citation

  • Sani, Armayau Alhaji & Ma'aji, Muhammad M. & Pantamee, Abdurrahman & Al-batayneh, Rafat & ALShaye, Elias Abduallah & Al-aBSY, Mujeeb Saif Mohsen & Bala, Ahmed Jinjiri & Bala, Hussaini, 2025. "Toward a Greener Energy Sector: Examining the Nexus of Environmental Taxes, Green Innovation, and Carbon Disclosure in Nigeria," International Journal of Energy Economics and Policy, Econjournals, vol. 16(1), pages 1227-1234, December.
    • Handle: RePEc:eco:journ2:v:16:y:2025:i:1:id:22515
    DOI: 10.32479/ijeep.22515
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