environmental accounting design - Covenant University Repository

LIST OF TABLES
Table 2.1 Environmental Costs in Firms 46
Table 2.2 Decline in size of Marine Fishing in the Nigeria Niger Delta 55
Table 2.3 Decline in size in Tonnage / Trawler of Marine Fishing in the
Nigeria Niger Delta 55
Table 2.4 Mangrove Conversion in Nigeria Niger Delta 56
Table 3.1 Stakeholder Companies in the Oil and Gas Sector in Nigeria 90
Table 3.2 Sample Companies by Year and Sector 101
Table 4.1a Environmental Quality Reporting Summaries in Secondary Data
in the Sub-Sectors 105
Table 4.1b Summary of Data (Secondary and Primary) analyzed in Companies106
Table 4.2 Environmental Quality Reporting 109
Table 4.3 Test of Hypothesis 111
Table 4.4 Regression 114
Table 4.5 Environmental Quality Reporting through Primary Data 117
Table 4.6 T-Test Paired Sample Statistics 119
Table 4.7 Model Summaries of R-Squares 123
Table 4.8 Regression Statistics 124
Table 4.9 Environmental Financial Statement (EFS) Model 137
Table 4.10 Environmental Financial Statement (EFS) adjusted profit and loss
(highlighted) for three accounting years 139
Table 4.11 Pro-forma consolidated external environmental cost accounts
for A Company PLC 139
Table 4.12 Pro-forma external environmental cost accounts 141
Table 4.13 Costs of Environmental Measures 143
Table 4.14 Recommendations for Environmental Reporting from the
UN CTC ISAR’S 9 th Session in the Director’s Report 144
Table 4.15 UN ISAR Accounting Guidelines-Environmental
Financial Accounting Recognition of Environmental Costs 145
Table 4.16 Environmental Costs relating to current accounting period 146
FIGURES
Figure 2.1 The GEMI Environmental Cost Primer Model - Cost Boundaries 44
xiv