Uwuigbe, U., Ben-Caleb, E. and Akanbi, M.A. (2012): The Effect of Board Size and Board Composition on Firms Corporate Environmental Disclosure: A Study of Selected Firms in Nigeria. ECONOMICA Vol. 7. No.5. pp. 164-176 (ACTA Universitatis Danubius Romania)
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Environmental problems have become major headlines due to the negative effects they bring to the stability of the ecosystem. Thus, the increased awareness of social responsibility or, specifically, environmental concern is now a challenge facing the corporate world. Hence this study investigates whether board size and board composition has any association with the level of firms’ corporate environmental disclosure in annual reports. To achieve the objective of this study, a total of 40 listed firms on the Nigerian stock exchange market were used. In addition, the simple regression analysis was used to test the research propositions as stated in the study. However, empirical findings from the study reveal that while board size has a significant negative relationship with the level of corporate environmental disclosure; board composition on the other hand has a significant positive relationship with the level of firms’ corporate environmental disclosure in the annual report.
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HF5601 Accounting