The exploration and production of oil and gas by Listed Nigerian oil and gas companies that are becoming significant players in the industry are embedded with lots of social and environmental impacts. Conversely, the society is demanding for accountability on these impacts which could be discharged through social and environmental disclosure. However, the size of a corporate organisation measured either by sales volume, asset value or number of employees determines the levels of disclosure.

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... efore, the aim of this paper is to descriptively assess the impact of size on social and environmental disclosure practices of listed Nigerian oil and gas companies 2004 – 2018. Data was collected from the online annual reports and accounts of sampled companies by means of modified word count content analysis benchmarked on Global Reporting Initiative guideline. Collected data was analysed by means of numeric and graphical descriptive statistics while legitimacy theory is employed as theoretical framework. Results from the study indicated that largest companies in terms of sales volume disclosed more social and environmental information 2004 – 2018; thereby confirming corporate size as a determinant. Largest companies in the sample perhaps provided the volume of social and environmental information as medium of gaining and maintaining legitimacy which is consistent with legitimacy theory. Results from the study suggest that public policy makers should ensure that sampled companies are reporting the factual social and environmental negatives of their operations which may be a means of ensuring peace and stability in the oil producing region.