ENVIRONMENTAL MANAGEMENT ACCOUNTING AND SUSTAINABLE BUSINESS PRACTICES
- Project Research
- 1-5 Chapters
- Quantitative
- Simple Percentage
- Abstract : Available
- Table of Content: Available
- Reference Style: Available
- Recommended for : Student Researchers
- NGN 3000
Abstract:
This research explores the role of environmental management accounting (EMA) in promoting sustainable business practices in Lagos State, Nigeria. The objectives are to: (1) assess how EMA contributes to environmental sustainability, (2) evaluate its impact on corporate social responsibility (CSR) reporting, and (3) analyze the overall effect on organizational performance. A survey design was employed to collect data from environmental managers and financial accountants. The sample size, derived using Taro Yamane's formula, ensures statistical validity. Dangote Cement Plc was chosen as the case study due to its commitment to environmental sustainability and EMA practices. The reliability coefficient score of the survey was 0.91. Findings reveal that EMA significantly enhances environmental sustainability and CSR reporting, positively impacting organizational performance. It is recommended that companies in Lagos State integrate EMA into their accounting practices to promote sustainability and improve performance.
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