Corporate compliance under environmental law is a critical issue in Nigeria, where environmental degradation poses significant challenges to sustainable development. No empirical data collection or analysis is conducted in this study. Theoretical insights are developed through literature review and critical examination of existing laws and case studies. The theoretical framework underscores the importance of harmonizing legal frameworks with practical enforcement strategies to enhance corporate accountability in environmental law. Developing and implementing robust monitoring systems, coupled with punitive measures that align with international best practices, could improve compliance rates among Nigerian corporations.