ABSTRACT
This study examined the relationship between corporate environmental information disclosure (CEID) and firm value.
The study employed the survey and ex-post facto research design. The data were generated from responses to questionnaire by respondents and review of annual reports. A sample size of 100 was derived from a total population of 134 workers using the Taro Yamane`s formula and 98 questionnaires were retrieved.
A total of eleven (11) purposively selected manufacturing firms listed on the Nigerian Exchange Group (NGX) were sampled from 2017 - 2021. The developed model was tested using the E -view econometrics package via descriptive statistics.
The result showed that financial performance have a significant positive effect on CEID of listed manufacturing firms on the Nigerian Exchange Group (NGX), while firm size does not significantly influence CEID and there are challenges on firm value in implementing CEID in Nigeria.
Based on the findings and conclusion, the study recommends that there is need for firms to make available comprehensive information on their corporate environmental practices, sanctions should be put in place in the manufacturing industry regardless of the firm size and the government should make available incentive systems that will motivate CEID.
