Topic
Do Board Independence, Chief Executive Officer Gender and Board Members’ Nationality Influence Environmental Disclosure among Listed Nigerian Firms?
Original Research
Authors
Musa, Haruna Muhammed
Pages : 57 - 71
Abstract
The investigation explores how board features influence the environmental disclosure of Nigerian listed firms. The study utilised correlational research designed based on data collected from the published financial statements of the sampled firms for the period 2012 to 2022. The study population comprised all the eleven sectors traded in the Nigerian exchange group, with a total of one hundred and sixty-two (162) listed firms and ninety-five firms (95) representing the whole population. The findings indicate a statistically positive relationship between chief executive gender, nationality of board members and environmental disclosure among listed Nigerian firms. Based on the conclusion, the study recommends that for a firm to be environmentally friendly, it should be characterised by a female chief executive officer and a moderate representation of foreign directors on the board be encouraged among the Nigerian listed firms as proven by their positive significant effect.