SOCIAL AND ENVIRONMENTAL ACCOUNTING DISCLOSURE AND FINANCIAL REPORTING QUALITY INDUSTRIAL IN NIGERIA

ABSTRACT This study examines the influence of social and environmental accounting disclosure on the quality of financial reporting among listed cement industries in Nigeria. The research adopts an ex-post facto design using secondary data obtained from annual reports of ten (10) listed cement companies for the period 2015 2024. Environmental disclosure variables environmental donations and sponsorship (eds), environmental restoration (er), and environmental waste management (ewm)were analyzed in relation to financial reporting quality (frq). Data were analyzed using descriptive statistics and multiple regression techniques with the aid of state software. Findings reveal that environmental restoration and waste management have significant positive effects on the quality of financial reports, while environmental donations and sponsorship show no significant effect. The results indicate that higher levels of environmental restoration and waste management practices enhance the transparency, reliability, and relevance of financial information disclosed by cement firms. The study concludes that environmental accounting disclosure is vital for improving financial reporting quality and stakeholder confidence. It recommends that Nigerian cement industries adopt standardized environmental reporting frameworks, ensure regular disclosure of restoration and waste management activities, and comply with regulatory requirements to strengthen financial report credibility and sustainability accountability.