environmental accounting design - Covenant University Repository

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CERTIFICATION This is to certify that this work was conducted by John Akhaiyea ENAHORO and was supervised by Dr. Taiwo O. Asaolu and Dr. Enyi P. Enyi Dr. Taiwo O. Asaolu (Associate Professor) _________________________ Date: __________________________ OBAFEMI AWOLOWO UNIVERSITY, ILE-IFE, NIGERIA SUPERVISOR Dr. Enyi P. Enyi _________________________________________________ Date: __________________________ DEPARTMENT OF ACCOUNTING COVENANT UNIVERSITY OTA, NIGERIA CO-SUPERVISOR iv
DEDICATION This work is dedicated to God the Father, The Son and The Holy Spirit, for my life, privilege and opportunity: ‘…Thou at my God, from my mother’s belly’ Ps. 22:10 I also dedicate this work to my all-time supportive loving wife Esther Enahoro and Elder Sister Eunice Ikeke Akande (Nee Enahoro) since I cannot forget my beginning v
Page 1 and 2: DESIGN AND BASES OF ENVIRONMENTAL A
Page 3: DECLARATION I declare that this The
Page 7 and 8: (Technical) Akoka, Lagos for his in
Page 9 and 10: ABSTRACT Conventional approaches of
Page 11 and 12: 2.1.4 Risk Society Theory 19 2.2 En
Page 13 and 14: 4.8 Tests of Hypotheses 1 and 2 119
Page 15 and 16: 1.1 Background to the Study CHAPTER
Page 17 and 18: accounting for impact on externalit
Page 19 and 20: led in championing policies to addr
Page 21 and 22: e environmental considerations in c
Page 23 and 24: 4. H0 Environmental accounting disc
Page 25 and 26: information in corporate reporting
Page 27 and 28: indirect costs to a product or prod
Page 29 and 30: CHAPTER TWO LITERATURE REVIEW AND C
Page 31 and 32: Social Contract expectation with th
Page 33 and 34: organizations are therefore regarde
Page 35 and 36: preparation, presentation, and comm
Page 37 and 38: eporting. Adverse effect on the soc
Page 39 and 40: information which should be brought
Page 41 and 42: Again, making reference to Skillius
Page 43 and 44: (2003) identifies three broad benef
Page 45 and 46: therefore, has potentially disastro
Page 47 and 48: in the cause of production, but in
Page 49 and 50: natural resources is treated as inc
Page 51 and 52: 2.3.2 The Kyoto Protocol to the Uni
Page 53 and 54: 2.3.3 Accounting Guidance on Kyoto
Page 55 and 56:
amount of a pollutant that can be e
Page 57 and 58:
sector an understanding of how to i
Page 59 and 60:
detection, prevention and remediati
Page 61 and 62:
3. Contingent Costs Future complian
Page 63 and 64:
Materials Costs of Non-Product Outp
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OR 2. Cost Benefit Ratio = TBd wher
Page 67 and 68:
values on environmental resource pe
Page 69 and 70:
- How can man minimize use of the n
Page 71 and 72:
Hansen and Mowen (2000:667) have fu
Page 73 and 74:
These are costs resulting from the
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• Documentation: to document all
Page 77 and 78:
Laws and Regulation - Litigation (p
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are valuable internal management in
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eing made out of natural capital ra
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* Identify environmental issues for
Page 85 and 86:
The issues on environment arising f
Page 87 and 88:
• Two regulations issued by the A
Page 89 and 90:
2. Security impairment risk. This m
Page 91 and 92:
control processes or facilities; co
Page 93 and 94:
• Increased activities in the Tan
Page 95 and 96:
- decommission of facilities. This
Page 97 and 98:
• Endangered Species (Control of
Page 99 and 100:
3.1 Research Design CHAPTER THREE R
Page 101 and 102:
nations’ attaining to the level o
Page 103 and 104:
manufacturing sectors whose emissio
Page 105 and 106:
3.5 Environmental Quality Reporting
Page 107 and 108:
This study draws from the study of
Page 109 and 110:
Expenditure/Costs Responsiveness (P
Page 111 and 112:
Environmental External Failure cost
Page 113 and 114:
For Instrument validity, face-conte
Page 115 and 116:
to minimize variability. While norm
Page 117 and 118:
4.1 SOURCES OF DATA COLLECTION Sour
Page 119 and 120:
Questionnaires were therefore admin
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so much data exist. The questionnai
Page 123 and 124:
descriptive improved status, or qua
Page 125 and 126:
4.4 TEST FOR HYPOTHESIS 4 (H0) 4. H
Page 127 and 128:
foodb healthc -1560.53 -1980.14 404
Page 129 and 130:
PANEL C Model Summary - PAT as vari
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(EPS) is .008. These are however at
Page 133 and 134:
In this model the concept of enviro
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Paired 3 EOPEX & PODET Paired 4 EOP
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EEXTC = Environmental Externality E
Page 139 and 140:
PANEL A Descriptive Statistics EQR
Page 141 and 142:
Model B Error t Sig. Tolerance VIF
Page 143 and 144:
6. Regulatory Agencies however requ
Page 145 and 146:
Jetty shoreline - protection 1.9 Pi
Page 147 and 148:
- Encouragement of necessary awaren
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in internal operations. On Strategi
Page 151 and 152:
pollution control equipment (POPREV
Page 153 and 154:
Total environmental savings X X As
Page 155 and 156:
Table 4.12: Pro-forma external envi
Page 157 and 158:
CERCLA was designed to force ‘res
Page 159 and 160:
Table 4.15: UN ISAR Accounting Guid
Page 161 and 162:
CHAPTER FIVE DISCUSSIONS OF FINDING
Page 163 and 164:
content 1,185.88, descriptive conte
Page 165 and 166:
Table 4.7 shows model summaries of
Page 167 and 168:
Operating Standards. Corporate Plan
Page 169 and 170:
Two main internal barriers which af
Page 171 and 172:
REFERENCES Adams, C.A, Hill, W.Y an
Page 173 and 174:
Capital Expenditures by Pulp and Pa
Page 175 and 176:
Gernon, H and Meek, G.K (2001). Acc
Page 177 and 178:
for greenhouse gas emissions and sc
Page 179 and 180:
Okafor, C and Akinmayowa, J.T. (200
Page 181 and 182:
Santhakumar, V and Chakraborty, A (
Page 183 and 184:
UNEP/Sustainability Ltd (1996). Eng
Page 185 and 186:
APPENDIX 1: CATEGORIES OF LISTED CO
Page 187 and 188:
Consumption of halocarbons and sulp
Page 189 and 190:
flowering and fruitfulness of plant
Page 191 and 192:
3. Diamond Bank Nigeria Plc. Nigeri
Page 193 and 194:
7. UACN Plc. Nigeria 8. Unilever Ni
Page 195 and 196:
2. Aiico Insurance Plc Nigeria 3. A
Page 197 and 198:
REAL ESTATE 1. UAC Property Develop
Page 199 and 200:
APPENDIX 8: SAMPLE COMPANIES AND LA
Page 201 and 202:
1. 7 Up Bottling Company Plc. 2. Be
Page 203 and 204:
6. Mobil Oil Nig. Plc 2005 7. Oando
Page 205 and 206:
APPENDIX 9: Factor Analysis EOPEX E
Page 207 and 208:
Eigenvalue 4.0 3.5 3.0 2.5 2.0 1.5
Page 209 and 210:
APPENDIX 10: MODEL 1 SECONDARY DATA
Page 211 and 212:
pm flog iog automt brew buidm chemp
Page 213 and 214:
chempt congl foodb 1896.85* 1978.43
Page 215 and 216:
Model Dimension Eigenvalue Index Co
Page 217 and 218:
Variables Entered/Removed b Model V
Page 219 and 220:
Coefficients Std. coefficients Coll
Page 221 and 222:
MODEL 2: PRIMARY DATA Sectors Valid
Page 223 and 224:
Paired 1 EOPEX & ECAPEX Paired 2 EO
Page 225 and 226:
Page 227 and 228:
EQR COTEC Mean Std. Deviation N 396
Page 229 and 230:
Model Sum of Squares df Mean Square
Page 231 and 232:
Page 233 and 234:
Model R R Square Adjusted Std. Erro
Page 235 and 236:
Dubril Oil Company Ltd. Consolidate
Page 237 and 238:
Below University Degree 5 2.7% Univ
Page 239 and 240:
3. Who are the recipients of the in
Page 241 and 242:
Total Response No Response Total So
Page 243 and 244:
Valid Corporate only Environment on
Page 245 and 246:
20 To what extent would the company
Page 247 and 248:
The caliber of respondents is high
Page 249 and 250:
Valid Quarter Bi-annual Annual Othe
Page 251 and 252:
No Response Total 3 43 7.0 100.0 12
Page 253 and 254:
18. Is your department /organizatio
Page 255 and 256:
APPENDIX 13: RESEARCH QUESTIONNAIRE
Page 257 and 258:
7.) To what extent do these techniq
Page 259 and 260:
27 28 To what extent is your compan
Page 261 and 262:
Do you ensure that project operator
Page 263 and 264:
21. To what extent would you consid
Page 265 and 266:
M 39 29 22 1.32 O&G 80 45 30 1.50 M
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