Corporate Environmental Disclosure Quality and ImpressionManagement Theory in Nigeria 1. Introduction Reporting of environmental information by firms shows the firms commitment to its customers and the general public. The report contains important environmental information concerning the corporate bodies environmental production activities and performance. A quality environmental disclosure provides notable information about management decisions and agreements about environmental evaluation. The disclosure can impact on the firm's future performance, risk and uncertainties. Furthermore, environmental disclosure helps existing and potential investors to reexamine their investment decision making (Hood &Nicholl, 2002;Boshnak, 2021) and whether to expand their businesses (Jaffer&Buniam 2004). Stakeholders need environmental information about the firm's environmental preventive activities and sustainable developmental which are expected to contain the firms' productive activities, performance and interactions with its host community.Environmental reporting benefits firms since it promotes company's social values, improves companies' image, reduces pressure from interest groups and shows firms social responsibility (O'Donovan 2002). Furthermore, environmental disclosure plays a vital role in enlightening and involving employees in environmental issues (Hood &Nicholl 2002). In addition, environmental information contributes to an increase in productivity and enhance regulatory compliance. However, on the other hand, non-disclosure of environmental information may lead to conflict between the host community and the firm and political cost (Latridis 2013;Boshnak, 2021).Nigeria as a developing country does not have mandatory regulations for environmental disclosure (Ayoola 2012). Consequently, the level of corporate environmental information disclosure by Nigerian firms in their annual reports is low. Nigerian firms prefer to disclose environmental information to attain ISO certification (Soomiyol et al. 2020) and to develop alliance with foreign experts and other financial users (Corbette& Koehler 2003). Statement of ProblemEnvironmental and sustainability reporting can partly be measured as a firm's accountability to its stakeholder (Livesey&Kearins 2002). Consequently, the reliability and transparency of the report is important since it represent accountability reports towards the increasing number of stakeholders. The low level of environmental information disclosure shows that these reports are ineffective measure to respond to the accountability issues of the various