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Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria

This study examines the effect of environmental operating costs on the return on assets of consumer goods firms: evidence from listed breweries industries in Nigeria. Specifically, the study sought to evaluate the effect of prevention costs, appraisal costs and external failure costs on the return on assets of the selected manufacturing firms. The population for this study consists of 21 Consumer goods listed on Nigeria exchange group (NGX). The study made use of purposive sampling to select four (4) breweries companies operating in Nigeria spanning for 10 years (2014-2023). A panel data regre…

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