| Autor: |
Salawu Moruff Adeyemi, Muhammed Tahir Dahiru, Garba Ado, Professor Salisu Mamman |
| Jazyk: |
angličtina |
| Rok vydání: |
2021 |
| Předmět: |
|
| Zdroj: |
Gusau Journal of Accounting and Finance, Vol 2, Iss 3 (2021) |
| Druh dokumentu: |
article |
| ISSN: |
2756-665X |
| Popis: |
Social and Environmental Disclosure has been at its adoption phase in Nigeria despite the trend of disclosure practices by firms around the world. As a step towards addressing this shortcoming, the paper examined Board characteristics and their effects on Social and Environmental Disclosure in Nigeria. Mixed theoretical approach was deployed in explaining relationship between board characteristics and Social and Environmental Disclosure. Companies were graded on their Social and Environmental Disclosure performance using the Global Reporting Initiative (GRI) Index. For a period of seven years (2012 - 2018), data were obtained from the published Annual Reports of fifty (50) selected environmentally sensitive enterprises listed on the website of the Nigerian Exchange Group as of 2019. Panel corrected Standard Error (PCSE) regression was found appropriate in testing the hypotheses. Board size, board expertise, board independence and board gender diversity were found to be positive and significant to Social and Environmental Disclosure. The study concluded that Board Characteristics impact Social and Environmental Disclosure and further recommends that listed firms should comply adequately with corporate governance requirements related to Board Characteristics to ensure that Social and Environmental Disclosure is not compromised. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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