Sahel Analyst: ISSN 1118-6224 Page 1 OWNERSHIP STRUCTURE AND CORPORATE DISCLOSURE OF ENVIRONMENTAL INFORMATION IN NIGERIAN LISTED CONSTRUCTIONS COMPANIES Kabiru Shuaibu 1 Daniya Adeiza Abdulazeez 2 Tajudeen Lawal 3 Mohammed Yabagi Ibrahim 4 Abstract This study examines the impact of ownership structure on environmental information disclosure (EID) of listed construction companies in Nigeria from 2013- 2021. A sample of six (6) companies listed as construction companies using census sampling technique was drawn from the population of nine (9) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Correlational research design was adopted in the study to find out the impact of ownership structure on EID. Variables used include foreign ownership; managerial ownership and block-holder ownership and EID measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is a negative and significant relationship between foreign ownership and EID, while a negative and significant relationship between managerial ownership with EID and lastly there is a positive and significant relationship between block- holder ownership and EID. The study, therefore, recommends among others that the management of listed construction companies should direct their attention more on how to increase the level of block-holder ownership because they can influence the managers to disclose more environmental information and consequently by reducing information asymmetry, which not only clarifies the conflicts of interests between shareholders and management but also makes management more accountable and increases profit in the long run. Keywords: Foreign ownership, Managerial ownership, Block-holder ownership, EID, Nigeria. Introduction Company voluntary disclosure has emerged as one of the most critical concerns in corporate reporting around the world. Globally, a slew of environmental 1 Department of Accounting, Gombe State University, Nigeria. 2 Department of Entrepreneurship, Federal University of Technology, Minna, Niger State, Nigeria. 3 Department of Accounting and Finance, Kwara State University, Malete, Nigeria. 4 Department of Accountancy, Federal Polytechnic Bida, Niger State, Nigria.