Environmental degradation problems caused by human activities in Nigeria: enforced (taxation) versus voluntary (social responsibility) solution

Kasum, Abubakar Sadiq

doi:10.1504/ijbaaf.2010.033499

Cited by 6 publications

(4 citation statements)

References 7 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The suspicion by host communities that their livelihood is under threat from foreign forces like companies, may make these forces avoid drastic erosion, depletion and exploitation of whatever values the host considers threatened (Komblum & Julian, 1980). For this reason Kasum (2010) believed that corporate social responsibility (CRS) is justified based on depletion of a community's resources by firms. Firoz and Ansari (2010), referred to environmental reporting as a discipline that concerns itself with the presentation of financial and nonfinancial information.…”

Section: The Concept Of Environmental Reportingmentioning

confidence: 99%

Nature and Trend of GRI Reporting by Listed Firms in the NSE

Haladu¹,

Salim²

2016

IOSR

View full text Add to dashboard Cite

The major objective of the research is to examine how environmental information disclosure has been reported over the years through GRI disclosure standard and guidelines. The study considers environmentally sensitive firms listed in the NSE for the 6-year period ranging from 2009-2014. Data of the selected sample were analyzed using Excel13, SPSS22 and Stata13 to produce diagrammatic as well as statistical results. The outcome of evaluated data was very encouraging as it shows an average disclosure rate of 60.36% given by the simple average disclosure index. Besides, the discovery also pointed out that the rate of disclosure was higher after the adoption of the IFRS reporting system by the Nigerian government on 1 st January, 2012.It was therefore, recommended that environmental reporting be made mandatory and an effective and efficient enforcement of IFRS be done, so that positive trends in environmental reporting could be encouraged and maintained. The research covers a shorter period of just six years. This could be extended by further studies which may cover wider periods (10 years and above) and sectors (more than six) of the economy of a developing nation.

show abstract

Section: The Concept Of Environmental Reportingmentioning

confidence: 99%

Nature and Trend of GRI Reporting by Listed Firms in the NSE

Haladu¹,

Salim²

2016

IOSR

View full text Add to dashboard Cite

show abstract

“…Most of such activities come through the release of waste as well as the extraction of environmental resources (Kasum, 2010). Of all environment problems in towns and cities, refuse disposal system and management is obviously the most visible (Ojeifo & Uwadie, 2001).…”

Section: Taxes and Waste Managementmentioning

confidence: 99%

The Role of Environmental Tax in Flood Reduction: A Study of Lagos State “Nigeria”

Uwuigbe

Ranti²,

Francis³

2015

JSABR

View full text Add to dashboard Cite

“…This has an impact on the capacity of the environment to be sustained over the long run in Nigeria and elsewhere throughout the globe. The nation of Nigeria has been plagued by significant environmental challenges, including but not limited to: famine, deforestation, desertification, erosion, oil pollution, floods, water pollution, water hyacinth, loss of biodiversity, urban deterioration, and industrial pollution (Kasum, 2010). Numerous studies have concluded that the nation is at an increased risk of experiencing significant ecological as well as economic losses in the event that many of these environmental concerns continue to go unaddressed.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Environmental Tax on Pollution Control in Nigeria

Tayo

Oladipo

2022

FJSS

View full text Add to dashboard Cite

The study examined the effects of environmental taxes on pollution control in Nigeria. It specifically the influence of environmental taxes on waste disposal in Nigeria. The research is predicated on planned behavior theory and value belief norm theory of environmentalism.Primary data sources were used in presenting the facts of the situation. Purposive probability sampling methods were utilized to identify targeted respondents. Data gathered was examined using descriptive statistics for 100 surveys. The studies demonstrated that environmental taxes have a substantial influence on pollution reduction. This is based on the fact that the majority of respondents (95 percent) agree that environmental taxes have a significant impact on pollution control.The result of the finding revealed that environmental tax has positive and significant influence on waste disposal in Nigeria which is a clear indication that environmental taxes have a beneficial and considerable influence on pollution control in Nigeria.The researcher recommends that, considering the seriousness of these environmental hazards, which pose a great threat to the lives of the people, it is the responsibility of the Federal Government of Nigeria to establish a tax system that would allow environmental tax policies, so that the levy of tax may be planned, laying its weight on those who are responsible for generating a specific environmental issue, or problems, and also to make provision for statutory incentives to reduce the administrative cost to the government and the compliance cost placed on the tax payers.

show abstract

Environmental degradation problems caused by human activities in Nigeria: enforced (taxation) versus voluntary (social responsibility) solution

Cited by 6 publications

References 7 publications

Nature and Trend of GRI Reporting by Listed Firms in the NSE

Nature and Trend of GRI Reporting by Listed Firms in the NSE

The Role of Environmental Tax in Flood Reduction: A Study of Lagos State “Nigeria”

The Effect of Environmental Tax on Pollution Control in Nigeria

Contact Info

Product

Resources

About