Corporate accountability in environmental law enforcement has become a critical issue in Nigeria, particularly as companies operate within an environment characterized by weak regulatory frameworks and high levels of corruption. No empirical data is utilised; instead, the study employs a qualitative approach informed by existing literature on corporate governance, environmental policy, and legal frameworks in Nigeria. This theoretical framework provides a comprehensive overview of current challenges and potential solutions in improving corporate accountability within environmental law enforcement contexts in Nigeria. To address identified issues, recommendations include strengthening anti-corruption measures, enhancing transparency in legal proceedings, and promoting public engagement through citizen oversight mechanisms.