Environmental Audit Practices in Small and Medium Scale Enterprises in Nigeria
No Thumbnail Available
Date
2012-12
Journal Title
Journal ISSN
Volume Title
Publisher
International Center for Business and 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 judgemental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion...
Description
Keywords
analysis of variance, compliance, hypothesis, international financial reporting standards, pollutions