CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
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Description
In this study, the effect of corporate governance and its relation on environmental disclosure
which forms an aspect of sustainability reporting was critically examined. The entire listed
consumer goods manufacturing companies in the Nigerian Exchange Group was studied beween
2018 and 2022. Secondary information was acquired through audited reports and was taken from
a sample of 19 functional businesses. Ordinary Least Square (OLS) was used for the data analysis,
a descciptive statistics, regression and correlation analysis were employed. The dependent
variable used was enviromenal disclosure and the factors that made up the independent varriables
used, were board gender diversity, the board meeings, board size and board independence. The
result of the analysis have proven that board meetings had a considerable favourable impact, in
the same vien board size size was noted to have very significant and positive association with the
disclosure of environmental issues. The discovery further proves that board board gender gender
diversity also had a positive influence on environmental disclosure, only board independence
gave an insignificant result in its relation with the dependent variable because its impact was
found to be very minimal. To increase decision-making quality and timelinesst the researcher
advises expanding the size of the board. Further suggesions is to assure regular meetings and to
also address issues that relates to board independence.
Keywords
H Social Sciences (General), HF5601 Accounting