GREEN DISCLOSURE

The broad objective of this study was to examine the relationship between green disclosure and firm performance in the Nigerian Exchange Group The method used in the research is the ordinary least square and the content analysis of the annual reports of individual firms. In this case, the researchers analyzed the annual reports of the selected firms to identify the type and extent of green information that was disclosed. The study found that green disclosures (ENVD) have a statistically significant positive impact on financial performance (ROA). This is evidenced by the statistically significant coefficient of ENVD in the regression model (-0.0019, p-value = 0.0749). Additionally, the correlation matrix revealed a positive but weak correlation between ENVD and firm size (FSIZE), suggesting that larger firms tend to disclose more green information. It is therefore recommended that firms should disclose more green information to have better financial performance.