Board Attributes and Sustainability Reporting of Listed Firms in Nigeria: Moderated by Board Commitment

Idris Mohammed, Gugong Bejamin K and Aliyu Abdulrahman O
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Idris Mohammed: Department of Accounting, Faculty of Management Sciences, Kaduna State University, Nigeria
Gugong Bejamin K: Department of Accounting, Faculty of Management Sciences, Kaduna State University, Nigeria
Aliyu Abdulrahman O: Department of Accounting, Faculty of Management Sciences, Kaduna State University, Nigeria

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 2, 1366-1376

Abstract: The study addresses the global concern of sustainability, particularly within corporate entities striving to meet stakeholder needs and adhere to International Financial Reporting Standards. Focused on the mission of the Global Reporting Initiative and aligned with the world sustainability development goal agenda, the research explores the moderating impact of board commitment on board attributes and sustainability reporting in listed Nigerian firms from 2013 to 2022.Utilizing a correlational research design and employing a stratified sampling technique, the study examines data extracted from annual audited financial statements of listed firms via the Nigerian Exchange Group (NGX) website. Multiple regression analysis using STATA 13 reveals that board size, board independence, and board commitment significantly and positively influence sustainability reporting, while board gender has a negative and statistically insignificant effect. Considering the moderating variable, it is discovered that board size and independence exert a significant negative influence on sustainability reporting. Conversely, board gender demonstrates a positive but statistically insignificant impact. The study recommends a prudent reduction in the number of directors to enhance coordination and communication efficiency, thereby fostering a cohesive decision-making process and improving sustainability reporting among listed firms in Nigeria.

Date: 2024
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