Board Characteristics and the Quality of Environmental Reporting in Nigeria

Victor Chiedu Oba () and Musa Inuwa Fodio ()
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Victor Chiedu Oba: Department of Accounting, Nasarawa state University keffi Nigeria
Musa Inuwa Fodio: Department of Accounting, University of Abuja, Nigeria

The Journal of Accounting and Management, 2012, issue 2, 33-48

Abstract: This study examines how board characteristics interact with quality of environmental reporting. Data obtained from twenty one environmentally sensitive firms was analysed using logistic regression. Content analysis was utilised to identify firms that disclose qualitative environmental reports. All investigated board dynamics except for gender mix were ascertained to have significant impact on environmental reporting. We identify an inverse relationship between board size and environmental reporting. The study offers revelation on the implications of board mechanisms on environmental concerns and recommends further investigation into other explanatory factors exogenous to the model employed in this study.

Keywords: Social Responsibility; Corporate Governance; Emissions (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:dug:jaccma:y:2012:i:2:p:33-48

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