Abstract

This study examined the association between environmental cost disclosure and productivity of listed oil and gas firms in Nigeria. Specifically, this study respectively ascertained the relationship between health and safety cost disclosure, remediation cost disclosure, compliance cost disclosure abd revenue growth of listed seven (7) oil and gas firms in Nigeria from 2010-2022. The panel data used for this study were obtained from the annual reports and accounts of the sampled firms and statistical bulletins from Nigeria stock exchange from 2010-2022. Inferential statistics of the stated hypotheses were carried out using the Pearson coefficient of correlation and Panel least square (PLS) regression Health and Safety Cost Disclosure, Remediation Cost Disclosure, Compliance Cost Disclosure have a significant positive relationship with Revenue Growth of quoted Oil and Gas in Nigeria at 5% level of significance. This study recommended inter alia that oil and gas firms should be environmentally friendly to enable them gain competitive advantage and achieve economies of scale.