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Abstract

Environmental Accounting as an emerging field in accounting pedagogy and practice is gaining wide acceptance among stakeholders as they communicate significant information regarding the sustainability of the firm's activities while assisting management in enhancing environmental performance of their firm. This research aims at examining the effect of environmental cost disclosure(ECD)  on corporate profitability in listed oil and gas firms in Nigeria,  adopting ex-post facto research design,  10 firms were  sampled from a population of fifty listed oil and gas firms. Data  on Return on equity(ROE), Net Profit Margin(NPM) and Earning per share(EPS) were gleaned from the annual reports  of  the sampled firms from 2010-2020,  the research findings, indicates  that  ROE have negative and significant effect on environmental cost disclosure of firms, net profit margin (NPM) has a positive relationship with environmental cost disclosure among listed firms  and earnings per share (EPS) have no significant effect on environmental cost  disclosure among listed oil and gas  firms in Nigeria. It is therefore recommended that Firms should ensure efficient management of environmental conservation costs in order to enhance their profitability.
Keywords: Environmental Cost Disclosure, Return on Equity, Earnings per Share, Net Profit Margin, Environmental Management Accounting.