Corporate accountability and environmental justice have become critical issues in global governance, particularly within the context of law enforcement and corporate behaviour. The study employs a review method, synthesizing existing legal literature on corporate liability for environmental damage in Nigeria, alongside international best practices. The conceptual model underscores the necessity for harmonized policies that integrate environmental law with corporate governance practices to ensure sustainable development in Nigeria. Recommendations include strengthening regulatory bodies and enhancing public awareness campaigns to promote compliance with environmental laws.