This study is aimed at examining the responsiveness of organizational performance to environmental
accounting information of motor vehicle manufacturing firms in South East, Nigeria. Past studies show that there is
a gap as a result of gross inadequacy in including environmental costs in processing firm accounting information.
The data sources were mainly primary. The simple survey design was used in carrying out the research, employing
questionnaire method, interviews, phone calls and e-mails. Judgmental techniques were employed in the sample
selection from the population. Hypotheses formulated were tested, using appropriate test statistics, Analysis of
Variance ( ANOVA) for Hypothesis 1 and the Pearson’s product moment correlation co-efficient (PPMCC) for
Hypothesis II. Data collected were presented using tables, figures, and analyzed with the appropriate test statistic as
mentioned above. The results of the hypotheses testing reveal as follows: Hypothesis I: Environmental cost
allocation processes adopted by motor vehicle manufacturing firms in South East, Nigeria are not significantly
different. Hypothesis II: There is significant positive relationship between environmental cost and firm profitability.
The study revealed that environmentally- friendly firms perform better. It is relevant to the extent that the
management of the motor vehicle manufacturing firms should make use of the result to plan the firms’ operations to
achieve effective performance. It is suggested that future works should address the issue of Environmental
Accounting Information with respect to non-motor vehicle manufacturing firms.

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