An Evaluation of Stakeholders and Accounting Teachers’ Perception on Corporate Social Environmental Disclosure Practice in Nigeria,
Abstract
Description
This paper basically evaluates the perception of stakeholders and accounting teachers perception on corporate social and environmental disclosures practice in Nigeria. The study as part of its findings observed that international pressure for cleaner technologies, green products and services and more environmentally friendly and renewable sources of energy will bring about more improvement in the practice of CSER In addition, the observed that to a large extent, the future of CSER in Nigeria depends on the political situation and on the level of peoples’ awareness on the issue of environmental accounting. The paper recommends that accounting regulatory bodies and the academia should be more proactive in issuing out environmental policies and standards.
Keywords
HF5601 Accounting