18Mar 2020

AN EVALUATION OF CORPORATE SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY BY LISTED NIGERIAN CONSTRUCTION AND BUILDING MATERIALS COMPANIES

  • Lecturer I Deprtment of Taxation, Federal University Dutse, Jigawa State, Nigeria.
  • Assistant Lecturer Deprtment of Taxation, Federal University Dutse, Jigawa State, Nigeria.
  • Graduate Assistant Deprtment of Taxation, Federal University Dutse, Jigawa State, Nigeria.
Crossref Cited-by Linking logo
  • Abstract
  • Keywords
  • References
  • Cite This Article as
  • Corresponding Author

The Construction and Building Materials sector of the global economy has lots of adverse impacts which include depletion of natural resources, destruction of biodiversity, waste generation, noise and hazardous emissions that cause serious damages to environment and human beings among others. Indeed, the sector accounted for 36% of global final energy use and 39% of final energy related carbon emissions in 2018. However, the KPMG Survey on Corporate Responsibility (CSR) Reporting 2017 reported that the sector recorded 69% rate of corporate social responsibility reporting. This is a remarkable improvement on 1999 KPMG reporting which stated that the sectors contribution to CSR reporting is too small to make a statistically valid statement on. The aim of this paper is to evaluate the CSR reporting of this sector in a developing country Nigeria to see how the sector is accounting for its social and environmental activities. Secondary data on CSR reporting from the annual reports and accounts of sampled companies are collected while modified word content analysis was carried out to collect data on volume and themes of social and environmental disclosure. Descriptive statistics are utilized to present collected and analysed data while legitimacy theory underpinned the study.

  1. Abdull Razak, R. (2015): Corporate Social Responsibility Disclosure and its Determinants in Saudi Arabia. Middle East J. Sci. Res., 201(10): 2388-2398.
  2. Ahmad, N. N. N., and Mohamad, N. A. (2013): Environmental disclosures by the Malaysian construction sector: Exploring extent and quality. Soc. Responsib. Environ. Manag., 21(4): 240-252.
  3. Ahmed, A., and Rahman, F. (2015): Assessing major Environmental hazards of Construction projects in Dhaka city, 2nd International conference on Innovative Engineering Technologies (ICIET'2015) August 7-8, 2015 Bangkok (Thailand): pp, 68-73.
  4. Akinkurolere, O. O. and Franklin, S. O. (2005): Investigation into Waste Management on Construction Sites in South Western Nigeria. Am. J. Appl. Sci., 2 (5): 980-984.
  5. Alonso-Almeida, M. M., Llach, J. and Marimon, F. (2014): A Closer Look at the ?Global Reporting Initiative Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis. Corp. Soc. Responsib. Environ. Manag., 21: 318-335.
  6. Ametepey, S. O., and Ansah, S. K. (2015): Impacts of Construction Activities on the Environment: The Case of Ghana, Environ. Earth Sci., 5(3): 18-26.
  7. Arruda, L.R.; De Jesus Lameira, V.; Quelhas, O.L.G.; Pereira, F.N. (2013): Sustainability in the Brazilian heavy construction industry: An analysis of organizational practices. Sustainability, 5: 4312?4328.
  8. Asiamah, N., Mensah, H.K., and Oteng-Abayie, E.F. (2017): General, Target, and Accessible Population: Demystifying the Concepts for Effective Sampling. The Qualitative Report, 22(6): 1607-1622.
  9. Babatunde, S. O. (2012): Quantitative Assessment of Construction Materials Wastage in the Nigerian Construction Sites. J. of Emerg. Trends in Econ and Mangt Sci., 3(3): 238-241.
  10. Babbie, E. (2013): The practice of social research. 13 ed. ed. New York, USA: Macmillan.
  11. Banerjee, A., and Chaudhury, S. (2010): Statistics without tears: Populations and samples. Ind. Psychiatry J., 19(1): 60-65.
  12. Bartlett, J. E., Kotrlik, J. W., and Higgins, C. C. (2001): Organisational research: Determining appropriate sample size in survey research. Inf. Technol. J. 19(1): 1-8.
  13. Ba?karada, S. (2014). Qualitative case study guidelines. The Qualitative Report, 19(40): 1-18. Retrieved from http://nsuworks.nova.edu/tqr/vol19/iss40/3 [Accessed 20 January 2020].
  14. Belal, A. and Lubinin, V. (2009): Russia: Corporate social disclosures. In: S. O. Idowu and W. L. Filho. eds. Global practices of corporate social responsibility. Germany: SpringerVerlag Berlin Heidelberg, 165-179.
  15. Berelson, B. (1952): Content analysis in communication research. Gelencoe, IL, Free Press.
  16. Betts, M., Robinson, G., Burton, C., Leonard, J., Sharda, A., and Whittington, T. (2015): Global Construction 2030: A Global Forecast of the Construction Industry. Online, available fromhttps://policy.ciob.org/wp-content/uploads/2016/06/GlobalConstruction2030_ pdf [Accessed 250Janury 2020].
  17. Blaikie, N. (2007): Approaches to social enquiry: Advancing knowledge. 2 ed. ed. India: Replica Press Pvt Ltd.
  18. Bovens, M. (2005): Public accountability: A framework for the analysis and assessment of accountability arrangements in the public domain. In: Draft, made for CONNEX, Research Group 2: Democracy and Accountability in the EU 2005. The Netherlands: EU.
  19. Branco, M. C. and Rodrigues, L. L. (2008): Factors influencing social responsibility disclosure by Portuguese companies. J. Bus. Ethics., 83(4): 685-701.
  20. Brown, J., Parry, T., and Moon, J. (2009): Corporate responsibility reporting in UK construction, Eng. Sustain., 162(ES4): 193-205.
  21. Bryman, A. and Bell, E. (2007): Business research methods. 3rd ed. New York: Oxford University Press.
  22. Burrell, G. and Morgan, G. (1979): Sociological paradigms and organizational analysis. USA: Ashgate publishing company.
  23. Central Bank of Nigeria (2009): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/OUT/2010/PUBLICATIONS/REPORTS /RSD/ANNUAL%20REPORT %202 00 9.HTML [Accessed 31 December 2019].
  24. Central Bank of Nigeria (2010): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/OUT/2011/PUBLICATIONS /REPORTS /RSD/AR2010/Link%20Files/ Part% 20 2.pdf [Accessed 26 January 2020].
  25. Central Bank of Nigeria (2011): Annual Reports and Accounts of the Central Bank of Nigeria, online. Available from https://www.cbn.gov.ng/Out/2012/ publications /reports /rsd /arp-2011/2011%20Annual%20Report_ Complete%20Report.pdf [Accessed 26 January 2020].
  26. Central Bank of Nigeria (2013): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/Out/2015/RSD/ CBN%202013%20Annual%20 Report.pdf [Accessed 31 December 2019].
  27. Central Bank of Nigeria (2014): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn. gov.ng /Out/2016 /RSD/ Annual %20 Report.pdf [Accessed 26 January 2020].
  28. Central Bank of Nigeria (2015): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/Out/2016/RSD/ Annual%20Report.pdf [Accessed 31 December 2019].
  29. Central Bank of Nigeria (2016): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/Out/2018/RSD/CBN%202016%20 ANNUAL%20REPORT_WEB.pdf [Accessed 26 January 2020].
  30. Central Bank of Nigeria (2017): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available fromhttps://www.cbn.gov.ng/Out/2018/RSD/CBN%202017%20 ANNUAL%20REPORT_WEB.pdf [Accessed 26 January 2020].
  31. Central Bank of Nigeria(2018): Annual Reports and Accounts of the Central Bank of Nigeria. Online, available from https://www.cbn.gov.ng/Out/2019/RSD/ 2018% 20AR% 20 KA MA 1.pdf [Accessed 26 January 2020].
  32. Chang, R.D.; Zuo, J.; Zhao, Z.Y.; Soebarto, V.; Lu, Y.; Zillante, G.; Gan, X.L. (2018): Sustainability attitude and performance of construction enterprises: A China study. J. Clean. Prod., 172: 1440?1451.
  33. Chen, H. and Wang, X. (2011): Corporate social responsibility and corporate financial performance in China: an empirical research from Chinese firms. Corp. Gov., 11(4): 361-370.
  34. Coetzee, C. M. and van Staden, C. J. (2011): Disclosure responses to mining accidents: South African evidence. Acc. For., 35(4): 232-246.
  35. Collier, P. M. (2008): Stakeholder accountability: A field study of the implementation of a governance improvement plan. Account Audit Accoun Journal., 21(7): 933-954.
  36. Collis, J. and Hussey, R. (2003): Business research: A practical guide for undergraduate and postgraduate students. 2nd ed. New York, USA: Palgrave Macmillan.
  37. Collis, J. and Hussey, R. (2014): Business research: A practical guide for undergraduate & postgraduate students. 4th ed. UK: Basingstoke: Palgrave Macmillan.
  38. Creswell, J. W. (2003): Research design: Qualitative, quantitative and mixed methods approaches (2nd ed., pp. 1-16). London, UK.
  39. Creswell, J. W. (2013): Qualitative inquiry and research design: Choosing among five approaches. 3rd ed. London: Thousand Oaks.
  40. Deegan, C. (2002): Introduction: The legitimising effect of social and environmental disclosures - a theoretical foundation. Account Audit Accoun Journal., 15(3): 282311.
  41. Deegan, C. and Goordon, B. (1996). A Study of the Environmental Disclosure Practices of Australian Corporations Account Bus Res., 26(3): 187-199.
  42. Deegan, C. and Rankin, M. (1996): Do Australian Companies Report Environmental News Objectively? An Analysis of Environmental Disclosures by Firms Prosecuted Successfully by the Environmental Protection Authority. Account Audit Accoun Journal., 9(2): 50-67.
  43. Deegan, C. M. (2007). Financial accounting theory. 2nd ed ed. Australia: McGraw-Hill.
  44. Dilek, U. D., Heyecan, G., and McDermott, P. (2015): Corporate social responsibility in construction industry: a comparative study between UK and Turkey", Built Environ. Proj. Asset Manag., 6(2): 218-231.
  45. Dixon, W. (2010): The Impacts of Construction and the Built Environment. Online, available from https://www.google.com/search?q=The+Impacts+of+Construction+and+the+Built +Environment&oq=The+Impacts+of+Construction+and+the+Built+Environment&aqs=chrome..69i57.1320j0j7&sourceid=chrome&ie=UTF-8 [Accessed 20 January 2020].
  46. D?rnyei, Z. (2007): Research methods in applied linguistics. New York: Oxford University Press.
  47. Dowling, J. and Pfeffer, J. (1975): Organizational legitimacy: social values and organizational behaviour. Pac. Sociol. Rev., 18(1): 122-136.
  48. Ejiofor, N., Uchechi, A. A., and Ndidi, I (2018). Impact of Sustainable Construction on Environmental and Health Risk in Nigerian Construction Industry, J. Civil, Cons. Env. Eng., 3(4): 99-105.
  49. Enshassi,A., Kochendoerfer, B., and Rizq, E. (2014): An evaluation of environmental impacts of construction projects, Revista Ingenier?a de Construcci?n, 29(3): 234-254.
  50. Ernst and Ernst (1978): Social responsibility disclosure, 1978, survey Ernst & Ernst. OH. Cleveland.
  51. Evangelinos, K., Skouloudis, A., Jones, N., Isaac, D., and Sfakianaki, E. (2016): Exploring the status of corporate social responsibility disclosure in the UK building and construction industry, Int. J. Glob. Env. Iss., 15(4): 377-399.
  52. Eze, E. C., Seghosime, R., Eyong, O. P., and Loya, O.S. (2017): Assessment of materials waste in the construction industry: A view of Construction Operatives, Tradesmen and Artisans in Nigeria, Int. J. Eng. Sci., 6(4): 32-47.
  53. Galea, N, Powell, A, Loosemore, M and Chappell, L. (2015): Designing robust and revisable policies for gender equality: lessons from the Australian construction industry. Constr. Manag. Econ., 33(5): 375-89.
  54. Garc?a-Ayuso, M. and Larrinaga, C. (2003): Environmental disclosure in Spain: corporate characteristics and media exposure. Span J Financ Accoun., 115: 184-214.
  55. Global Data (2018). Global Construction Outlook to 2022: Q3 2018 Update. Online, available from https://store.globaldata.com/report/gdcn0010go--global-construction-outlook-to-2022-q3-2018-update/ [Accessed 25 January 2020].
  56. Global Reporting Initiative (2002): Sustainability Reporting Guidelines. Amsterdem: Global Reporting Initiative. Online, available from http://www.aeca.es/old /comisiones /rsc/ documentos_fundamentales_rsc/gri/ guidelines/gri_guidelines_ 2002.pdf [Accessed 30 August, 2013].
  57. Global Reporting Initiative (2019): G4 Sustainability Reporting Guidelines. Online, available from https://www2.globalreporting.org/standards/g4/Pages/default.aspx [Accessed 5 February 2020].
  58. Gray, R., Kouhy, R. and Lavers, S. (1995a): Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Account Audit Accoun Journal., 8(2): 47-77.
  59. Gray, R., Kouhy, R. and Lavers, S. (1995b): Methodological themes Constructing a research database of social and environmental reporting by UK companies. Account Audit Accoun Journal., 8(2): 78-101.
  60. Hackston, D. and Milne, M. J. (1996): Some determinants of social and environmental disclosures in New Zealand companies. Account Audit Accoun Journal., 9(1): 77-108.
  61. Hassan, A. (2012): Corporate Environmental Accountability in the Nigerian Oil and Gas Industry: The Case of Gas Flaring. PhD. Abertay University. https://rke.abertay.ac.uk/ws/portalfiles/portal/15697405/Hassan_2012_ Corporate_environmental_accountability_in_the_PhD.pdf [Accessed 08 February 2020].
  62. Hassan, A. (2019): Do renewable energy incentive policies improve performance of energy firms? Evidence from OECD countries, Org. Pet. Exp. Count.,: 1-25.
  63. Hassan, A. and Kouhy, R. (2015): From environmentalism to corporate environmental accountability in the Nigerian petroleum industry: Do green stakeholders matter? International. Int. J. Energy Sect. Manag., 9(2): 204-226.
  64. Hassan, M. K. (2012): A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations. J. Fin. Rep. Accou., 10(1): 4-33.
  65. Horton, S. (2006): New Public Management: its impact on public servants identity. Int. J. Public Sect. Manag., 19(6): 533-542.
  66. Hrasky, S. (2012): Carbon footprints and legitimation strategies: symbolism or action? Account Audit Accoun Journal., 25(1): 174-198.
  67. Ioannou, I. and Serafeim, G. (2014): The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries. Working Paper edition, USA: Harvard Business School, 1-34.
  68. Ibrahim, M. B. and Garba, T. (2015): Corporate social responsibility and financial performance in the Nigerian construction company. Int. Conf. Hum. Lit. Mangt., 15: 87-92.
  69. International Monetary Fund (2019): World economic outlook: Global Manufacturing Downturn, Rising Trade Barriers, online. Available from https://www.elibrary.imf.org/doc/IMF081/28248-9781513508214/28248-9781513508214/Other_formats/Source_PDF/28248-9781513516165.pdf [Accessed 18 December 2019].
  70. Jessop, A., Wilson, N., Bardecki, M., and Searcy, C. (2019): Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations. Sustainability., 11(4843): 1-33.
  71. Jiang, W.; Wong, J.K. (2016): Key activity areas of corporate social responsibility (CSR) in the construction industry: A study of China. J. Clean. Prod., 113: 850?860.
  72. Jun Do, S., Davey, H. and Coy, D. (2014): Assessing Accountability of Organizations using the Internet to Report:? South Korean Local Government. J. Fin. Manag Pub. Serv., 12(1): 1-25.
  73. Kajola, S.O., Anene, E.C., and Desu, A.A. (2017): Corporate Social Responsibility and Financial Performance of The Nigerian Listed Firms, FUTA. J. Managt , 2(1): 71-82.
  74. Kondracki, N. I., Wellman, N. S. and Amundson, D. R. (2002): Content Analysis: Review of Methods and their Applications in Nutrition Education. J Nutr Educ Behav., 34(4): 224-230.
  75. KPMG (1999): KPMG International Survey of Environmental Reporting 1999. Online, available from https://www.researchgate.net/publication/254796996_KPMG_ International_ survey_of_ environmental_reporting_1999 [Accessed 20 January 2020].
  76. KPMG (2002): KPMG International Survey of Corporate Sustainability Reporting 2002. Online, available fromhttps://www.researchgate.net/publication/254746739_KPMG_ International_Survey_of_Corporate_Sustainability_Reporting_2002 [Accessed 20 January 2020].
  77. KPMG (2005): International Survey of Corporate Sustainability Reporting 2005. Online, available from http://www.theiafm.org/publications/243_International_Survey_ Corporate_ Responsibility_2005.pdf [Accessed 25 January 2020].
  78. KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. Online, available from http://s3.amazonaws.com/zanran_storage/www.kpmg.bg/ ContentPages/45691987.pdf[Accessed 20 January 2020].
  79. KPMG (2012): International Survey of Corporate Sustainability Reporting 2012. Online, available from https://assets.kpmg/content/dam/kpmg/pdf/2012/02/Corporate-responsiblity-reporting-2012-eng.pdf [Accessed 20 January 2020].
  80. KPMG (2013): International Survey of Corporate Sustainability Reporting 2013. Online, available from https://assets.kpmg/content/dam/kpmg/pdf/2013/12/corporate-responsibility-reporting-survey-2013.pdf [Accessed 20 January 2020].
  81. KPMG (2015): International Survey of Corporate Sustainability Reporting 2015. Online, available from https://home.kpmg/content/dam/kpmg/pdf/2015/12/KPMG-survey-of-CR-reporting-2015.pdf[Accessed 20 January 2020].
  82. KPMG (2017): International Survey of Corporate Sustainability Reporting 2017. Online, available from https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf [Accessed 20 January 2020].
  83. KPMG (2019): Sustainability reporting ? 20 years on and more relevant than ever. Online, available from https://www.globalreporting.org/information/news-and-press-center/Pages/Sustainability-reporting-20-years-on-and-more-relevant-than-ever.aspx [Accessed 5 February 2020].
  84. Krippendorff, K. (1980): Content analysis: An introduction to its methodology. Newbury Park: Sage Publications.
  85. Lanis, R. and Richardson, G. (2013): Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Account Audit Accoun Journal., 26(1): 75-100.
  86. Lee, K. (2015): Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement. Bus Strategy Environ.,: 1-15.
  87. Lim, B.T.H., and Loosemore, M. (2017): How socially responsible is construction business in Australia and New Zealand?, Procedia Eng., 180( 2017 ): 531 ? 540.
  88. Lin X., Ho, M.F., and Shen, G.Q.P. (2018): Research on Corporate Social Responsibility in the Construction Context: A Critical Review and Future Directions, Int. J. Constr. Manag., 1(11): 1-34.
  89. Lin, X., Ho, C.M., and Shen, G.Q. (2017): Research on corporate social responsibility in the construction context: A critical review and future directions. Int. J. Constr. Manag.,: 1?11.
  90. Lindblom, C.K. (1994): The implications of organizational legitimacy for corporate social performance and disclosure. In: Critical Perspectives on Accounting Conference 1994. New York, NY.
  91. Lingard, H, Blismas, N and Stewart, P (2009): Corporate social responsibility in the Australian construction industry' In: Michael Murray and Andrew Dainty (ed.) Corporate Social Responsibility in the Construction Industry, Taylor and Francis Publishing Ltd, United States, 351-380.
  92. Lingard, H., Francis, V. and Turner, M. (2012): Work time demands, work time control and supervisor support in the Australian construction industry: An analysis of work-family interaction. Eng. Constr. Archit. Manag., 19(6): 647-65.
  93. Lu, W.; Ye, M.; Chau, K.; Flanagan, R. (2018): The paradoxical nexus between corporate social responsibility and sustainable financial performance: Evidence from the international construction business. Corp. Soc. Responsib. Environ. Manag.,, 25(5): 1?9.
  94. Lu, W.; Ye, M.; Flanagan, R.; Ye, K. (2018): Corporate Social Responsibility Disclosures in International Construction Business: Trends and Prospects. J Constr Eng M., 142(1),
  95. Lungu, C. I., Caraiani, C. and Dascălu, C. (2011a): Research on corporate social responsibility reporting. Corp. Soc. Resp., 13(29): 117-131.
  96. Mahadeo, J. D. and Oogarah-Hanuman, V. (2011a): A Longitudinal Study of Corporate Social Disclosures in a Developing Economy. J. Bus. Ethics., 104(4): 545-558.
  97. Martinuzzi, A., Kudlak, R., Faber, C., and Wiman, A. (2011): CSR Activities and Impacts of the Construction Sector, RIMAS Working Papers, 1(2011): 1-30.
  98. Mohammed, S.D. (2016): Social and Environmental Disclosures: A Comparative Analysis of Listed Nigerian and UK Oil and Gas Companies, PhD Thesis, University of Abertay, Dundee, United Kingdom.
  99. Mohammed, S.D. (2018): Mandatory Social and Environmental Disclosure: A Performance Evaluation of Listed Nigerian Oil and Gas Companies Pre- and Post-Mandatory Disclosure Requirements. J. Fin.Accou., 6(2): 56-68.
  100. Morgan, D. L. (1993): Qualitative content analysis: A guide to paths not take. Qual Health Res., 3: 112-121.
  101. Morgan, G. and Smircich, L. (1980): The Case for Qualitative Research. Acad Manage Rev. 5(4): 491-500.
  102. Ofoegbu, G.N., and Megbuluba, A. (2016): Corporate Environmental Accounting Information Disclosure in the Nigeria Manufacturing Firms, Int. J. Manag. Sci. Bus. Res., 5(12): 208-220.
  103. Ogunmakinde, O.E., Sher, W., and Maund, K. (2019): An Assessment of Material Waste Disposal Methods in the Nigerian Construction Industry, Recycling, 4(13): 2-15.
  104. Onyali .C.,Okafor .T., and Egolum .P. (2014): An Assessment of Environmental Information Disclosure Practices of Selected Nigerian Manufacturing Companies, Int. J. Fin Accou., 3(6): 349-355.
  105. Owusu-Ansah, S. (1998a): The adequacy of corporate mandatory disclosure Practices on emerging markets: A case study of the Zimbabwe stock exchange. Middlesex University London, England.
  106. Oxford Dictionary (2013): Oxford English Mini Dictionary. 8 ed. UK: Oxford University Press.
  107. Parker, L. and Gould, G. (1999): Changing public sector accountability: Critiquing New Directions. Accou. For., 23(2): 109-135.
  108. Paul, M.M.J., Aigbavboa, C., and Aliu, J. (2019): Reviewing the negative impacts of building construction activities on the environment: The case of Congo. Online, available from https:// www.researchgate.net/publication/ 326018066_Reviewing_ the_Negative_Impacts_ of_ Building Construction_Activities_on_the_Environment _The_Case_of_Congo [Accessed 27 January 2020].
  109. Paul, M. (2006): The industrial revolution of the eighteenth century: An outline of the beginning of the modern factory system in England. Oxon: Routledge.
  110. Petrovic-Lazarevic, S. (2008): The Development of Corporate Social Responsibility in the Australian Construction Industry. Constr. Manag. Econ., 26(2): 93-101.
  111. Rasche, A. (2009): Toward a Model to Compare and Analyze Accountability Standards ? The Case of the UN Global Compact. Corp. Soc. Responsib. Environ. Manag., 16: 192-205.
  112. Roberts, J. and Scapens, R. (1985): Accounting systems and systems of accountability: Understanding accounting practices in their organizational contexts. Account. Organ. Soc., 10(4): 443-456.
  113. Roca, L. and Searcy, C. (2012): An analysis of indicators disclosed in corporate sustainability reports. Prod., 20(1): 103-118.
  114. S & P (2019): ESG Industry Report Card: Building Materials And Engineering And Construction, online. Available from https://www.spglobal.com/_media/documents/esg-industry-report-card-building-materials-and-engineering-and-construction.pdf [Accessed 20 January 2020].
  115. SASB https://www.sasb.org/wp-content/uploads/2014/06/NR0401_ProvisionalStandard_ ConstructionMaterials.pdf [Accessed 20 January 2020].
  116. Schilling, D.R. (2013): Global Construction Expected to Increase by $4.8 Trillion by 2020. Online, available from https://www.industrytap.com/global-construction-expected-to-increase-by-4-8-trillion-by-2020/1483 [Accessed 25 January 2020].
  117. Spangler, I. S. and Pompper, D. (2011): Corporate social responsibility and the oil industry: Theory and perspective fuel a longitudinal view. Public Relat. Rev., 37: 217-225.
  118. Spencer, L. et al. (2003): Quality in qualitative evaluation: A framework for assessing research evidence. Online, available from Http://www.Policyhub.Gov.Uk. [Accessed 21 February 2014].
  119. Statistics solution (2019): Sample Size Formula https://www.statisticssolutions.com/sample-size-formula/
  120. Suchman, M. C. (1995): Managing Legitimacy: Strategic and Institutional Approaches. Acad Manage Rev., 20(3): 571-610.
  121. Sulaiman, M., Abdullah, N. and Fatima, A. (2014): Determinants of environmental reporting quality in Malaysia. Int. J. Econs & Mgmt., 22(1): 63-90.
  122. Suttipun, M. and Stanton, P. (2012): Determinants of Environmental Disclosure in Thai Corporate Annual Reports. Int. J. Accou Fin. Rep., 2(1): 99-115.
  123. Taylor, D. and Rosair, M. (2000): The effects of participating parties, the public and size on government departments accountability disclosure in annual reports. Accoun, Account. Perf., 6(1): 77-98.
  124. Udo, U.E., Usip, E.E., and Asuquo, C.F. (2016): Effect of Lack of Adequate Attention to Safety Measures on Construction Sites in Akwa Ibom State, Nigeria, J. Earth Sci. Geo. Eng., 6(1): 113-121.
  125. United Nations Environment Programme (2019): 2019 Global Status Report for Buildings and Construction: Towards a zero-emissions, efficient and resilient buildings and construction sector. Online, available from https://wedocs. unep. org/ bitstream /handle /20.500.11822/30950/2019GSR.pdf?sequence=1&isAllowed=y [Accessed 20 January 2020].
  126. Usman, A.B., and Amran, N.A.B. (2015): Corporate social responsibility practice and corporate financial performance: evidence from Nigeria companies, Soc. Resp. J., 11(4): 749-763.
  127. Uwalomwa, U., and Uadiale, O.M. (2011): Corporate Social and Environmental Disclosure in Nigeria: A Comparative Study of the Building Material and Brewery Industry, Int. J. Bus. Manag., 6(2): 258-264.
  128. Vollero, A., Conte, F., Siano, A., and Covucci, C. (2018): Corporate social responsibility information and involvementstrategies in controversial industries. Corp. Soc. Responsib. Environ. Manag., 26: 141?151.
  129. Vourvachis, P. (2007): On the use of content analysis (CA) in corporate social reporting (CSR): Revisiting the debate on the units of analysis and the ways to define them. In: British Accounting Association Annual Conference. 2007. British Accounting Association.
  130. Wahab, B. and Lawal, A. F. (2011): An evaluation of waste control measures in construction industry in Nigeria. Afr. J. Environ. Sci. Technol., 5(3): 246-254.
  131. Wang, X., Lai, W., Song, X., and Lu, C. (2019): Implementation Efficiency of Corporate Social Responsibility in the Construction Industry: A China Study, Int. J. Environ. Res. Public Health., 15(200): 1-21.
  132. Wasara, T.M., and Ganda, F. (2019): The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies. Sustainability, 11(4496): 1-23.
  133. Weber, R. P. (1990): Basic content analysis. London: Sage, Publications
  134. Williams, S. M. (1999): Voluntary environmental and social accounting disclosure practices in the Asia-pacific region: an international empirical test of political economy theory. The Int. J. Accou., 34(2): 209-238.
  135. Williams, S. M. and Pei, C. H. W. (1999): Corporate social disclosures by listed companies on their web sites: an international comparison. The Int. J. Accou Edu. Res., 34(3): 389-419.
  136. Wilmshurst, T. and Frost, G. (2000). Corporate environmental reporting ? a test of legitimacy theory. Accounting, Auditing and Accountability Journal. 13(1), 10-26.
  137. Wiseman, J. (1982): An Evaluation of Environmental Disclosures Made in Corporate Annual Reports. Account. Organ. Soc., 7(1): 53-63.
  138. Wolfe, R. A. (1991): The use of content analysis to assess corporate social responsibility. Res. Corp. Soc. Perf. Pol., 12: 281-307.
  139. World Economic Forum (2019): Future of Construction and Infrastructure. Online, Available from https://www.weforum.org/projects/future-of-construction [Accessed 25 January 2020].
  140. Xiong, B.; Lu, W.; Skitmore, M.; Chau, K.; Ye, M. (2016): Virtuous nexus between corporate social performance and financial performance: A study of construction enterprises in China. J. Clean. Prod., 129: 223?233.
  141. Zeghal, D. and Ahmed, S. A. (1990): Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms. Account Audit Accoun Journal., 3(1): 38-53.
  142. Zhao, Z.Y.; Zhao, X.J.; Davidson, K.; Zuo, J. A (2012): Corporate social responsibility indicator system for construction enterprises. J. Clean. Prod., 29(30): 277?289.
  143. Zhao, Z.Y.; Zhao, X.J.; Zuo, J.; Zillante, G. (2016): Corporate social responsibility for construction contractors: A China study. J. Eng. Des. Tech., 14(3): 614?640.

[Mohammed Sani Damamisau, Yusuf Abdu Gimba, Bashir Ali Sulaiman, Aishatu Adam Danjuma and Muhammad Muhammad Sallau (2020); AN EVALUATION OF CORPORATE SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY BY LISTED NIGERIAN CONSTRUCTION AND BUILDING MATERIALS COMPANIES Int. J. of Adv. Res. 8 (Mar). 21-35] (ISSN 2320-5407). www.journalijar.com

Mohammed Sani Damamisau
Federal University Dutse, Jigawa State Nigeria

DOI:

Article DOI: 10.21474/IJAR01/10593      
DOI URL: http://dx.doi.org/10.21474/IJAR01/10593

Download Full Paper

Download PDF No. of Downloads: 25 | No. of Views: 87