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This study examined the relationship between climate change, environmental sustainability accounting disclosures and corporate performance in the manufacturing sector in Nigeria.The study which was anchored on the stakeholders’ theory used secondary data obtained from the annual reports of 73 manufacturing companies quoted on the floor of the Nigeria Stock Exchange for the years 2013- 2017. The ordinary least square (OLS) regression method was used as the basic technique of data analysis. Findings of the study indicate a significant positive relationship between corporate performance and environmental sustainability disclosures in the manufacturing sector of Nigeria. However, the findings of the study also indicated that environmental sustainability accounting in Nigeria is still developing and that manufacturing sector organizations report very little information about the impact of their operations on the environment. The study recommended, amongst others, that the relevant authorities and regulatory bodies in the country formulate statutory environmental requirements for manufacturing sector organizations to comply with in order to facilitate environmental sustainability practices.

CLIMATE CHANGE, ENVIRONMENTAL SUSTAINABILITY ACCOUNTING AND CORPORATE PERFORMANCE IN NIGERIA