Environmental audit practices in small and medium scale enterprises in Nigeria.
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Date
2012
Journal Title
Journal ISSN
Volume Title
Publisher
Tennessee State University International Center for Business & Management Excellence
Abstract
The study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgmental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion. The data was analyzed using descriptive statistics and analysis of variance. The results of the analyses revealed that: (1) some of the ten different SME categories in Nigeria are significantly influenced by existing environmental laws, (2) some of the activities of the SMEs have negative effects on human health and on the environment, (3) managements of SMEs are keen on implementing environmental audits that do not attract additional production cost and that facilitate quick access to funds from financial houses, and (4) generally, the extent of compliance of SMEs to the requirements of the existing environmental laws is poor.
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Keywords
Environmental Audit, Small and Medium Scale Enterprises, Nigeria