This study aimed at examining environmental cost accounting information and strategic
business decision in Nigeria. The general assumption that conventional cost accounting does not have
the ability to provide absolute information for evaluating the environmental behaviour of an
organization and its economic consequences has motivated this study. Towards achieving this,
secondary data was employed and a linear model was specified. Findings indicated that
environmental cost accounting information as it relates to strategic business decision is valuerelevant.
It was on this note that we recommended firms to constantly reposition their accounting
system in order to provide information on environmental costs so that the true costs in an organization
can be ascertained and properly allocated. Also, due attention should be paid to waste management
costs, employee health costs, investment financing costs, compliance and environmental costs and all
environmental related costs by manufacturing concerns since they influence strategic decision. Our
study is one of those that have explored the issue of environmental cost accounting relevance in
strategic business decision in the Nigerian context