EXAMINATION OF THE RELATIONSHIP BETWEEN ENVIRONMENTAL COST MANAGEMENT AND CORPORATE RESPONSIBILITY
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Abstract:
This research explores the role of environmental cost management in promoting corporate responsibility in Lagos State, Nigeria. The objectives are to: (1) assess how environmental cost management practices contribute to sustainable business operations, (2) evaluate their impact on corporate social responsibility (CSR) initiatives, and (3) analyze the challenges of implementing effective environmental cost management strategies. A survey design was employed to collect data from financial managers and CSR officers. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Dangote Cement Plc was chosen as the case study due to its commitment to environmental sustainability. The reliability coefficient score of the survey was 0.92. Findings reveal that environmental cost management significantly enhances sustainable business operations and supports CSR initiatives. However, challenges such as data collection and cost allocation were noted. It is recommended that companies in Lagos State adopt comprehensive environmental cost management practices to promote sustainability and corporate responsibility.
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Chapter One: Introduction
