Climate change has emerged as a critical global concern, prompting increasing demands for corporate transparency, particularly among firms operating in environmentally sensitive industries. In Nigeria, where regulatory enforcement and sustainability reporting practices are still evolving, climate change disclosure remains largely voluntary and uneven across firms. This study examines the impact of corporate characteristics on climate change disclosures in listed environmentally sensitive firms in Nigeria. Against the background of the persisting contradictions between profitability, return on equity, foreign ownership, cash flow–asset ratio, and leverage, which has been a bone of contention in previous explorations. With reference to environmentally sensitive firms. The study argues that larger and more profitable firms are more likely to engage in extensive climate disclosures to maintain legitimacy and manage stakeholders expectations,while governance -related characteristics play a moderating role in aligning managerial actions with sustainability objectives. By developing an integrated conceptual framework, this paper contributes to the climate accounting literature by offering insights into the theoretical mechanisms linking corporate characteristics to disclosure behaviour in an emerging economy context. The paper also provides a foundation for future empirical research and offers policy -relevant implications for regulators, investors, and standard setters seeking to enhance climate-related transparency among environmentally sensitive firms in Nigeria. The findings of the study revealed that profitability and foreign ownership have a significant positive relationship with climate change responsibility. On the flip side, managerial ownership and investing cash flow have a significant negative relationship with climate change responsibility. The study recommends that, since profitability increases the persistence of climate change, management should enact a policy that will engender investment and financial flows.