Corporate Governance Committees and Sustainability Reporting of Listed Consumer Goods Firms in Nigeria

Anas Idris Abdulwahab, Hussaini Bala, Onipe Adabenege Yahaya and Murtala Abdullahi
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Anas Idris Abdulwahab: National Identity Management Commission
Hussaini Bala: Department of Accounting, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil, Kurdistan Region – Iraq
Onipe Adabenege Yahaya: Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.
Murtala Abdullahi: Department of Accounting, Faculty of Management Sciences, Kaduna State University, Kaduna, Nigeria.

International Journal of Research and Innovation in Social Science, 2023, vol. 7, issue 7, 1761-1770

Abstract: This study investigated the impact of corporate governance committees (finance, risk, remuneration and audit) on corporate sustainability reporting of 20 sampled consumer goods firms in Nigeria. In order to achieve the above stated objectives, this study employed a correlational research design to analyze data from 20 listed consumer goods firms in Nigerian Exchange Group (NGX) for the period of twelve (12) years (2011-2022) both years all-encompassing. Also, stakeholder’s theory was used to underpin this study. The logistic regression result revealed that finance, risk, and audit committees have a statistically positive significant association with sustainability reporting of listed consumer goods firms in Nigeria. While on the other hand, remuneration committee documented a positive but insignificant correlation with sustainability reporting of listed consumer goods firms in Nigeria. This study calls for more studies on corporate governance committees and sustainability reporting in another domain other than the consumer goods firms.

Date: 2023
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