Corporate Governance Mechanisms and Environmental, Social, and Governance (ESG) Disclosure in Nigeria
Résumé
Abstract The purpose of this study is to investigates the relationship between corporate governance mechanisms and environmental, social, and governance (ESG) disclosure among non-financial firms in Nigeria. The study examined whether board size, board independence, board gender diversity, and audit committee size influence ESG disclosure practices using a balanced panel of 89 Nigerian listed firms over the period 2015 to 2024. ESG disclosure was measured using a multi-dimensional index to capture environmental, human capital, product responsibility, and community engagement disclosures. Panel regression techniques was employed for data analysis. The results indicated that board size is significantly and negatively associated with ESG disclosure, while board gender diversity exhibits a positive and statistically significant relationship. In contrast, board independence and audit committee size do not significantly influence ESG disclosure. The study concludes that corporate governance mechanisms influence ESG disclosure, but their effectiveness varies across governance attributes. The study recommends amongst others that environmental expertise should be integrated into criteria for board appointments.
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