ENVIROMENTAL ACCOUNTING DISCLOSURE,OPERATIONAL EFFICIENCIES AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA.

The study examined environmental accounting disclosure,operational efficiencies and financial performance of listed non-financial firms in Nigeria. The studied adopted ex post facto research design. The study population covered 102 listed non-financial firms in Nigeria.A purposive sampling techniques were used to select 70 non-financial firms in Nigeria that covered the period of 2015–2024. Secondary data were employed while descriptive and inferential statistics were used for the data analysis techniques..The findings revealed that mediation analysis in this study shows the impact of operational efficiency in the relationship between environmental accounting disclosure (EAD) and financial performance (FP) of listed non-financial firms listed in Nigeria, as shown R² = 0.673, Adjusted R² = 0.630, F(12, 683) = 15.81, p < .001 and R² = 0.927, Adjusted R² = 0.917, F(13, 682) = 95.70, p < .001. the study concluded higher operational efficiency can effectively convert environmental accounting disclosures into financial performance of listed non-financial performance in Nigeria with significantl increase in assets turnover and return on assets . This study therefore recommends that Nigeria Securities and Exchange Commission (SEC) and Financial Reporting Council of Nigeria (FRCN) should set compulsory guidelines and reporting standards for environmental accounting disclosures Firms should get themselves equipped with globally recognized framework such as the GRI for consistent, comparable and quality disclosure of environmental costs, compliance, waste management and emissions. This will build investor confidence, inform investment decisions on environmental risks and encourage firms to consider environmental factors in their business strategies, thereby enhancing financial outcomes and promoting sustainable growth.