CORPORATE DIVERSITY AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN NIGERIA

Ozordi, Emmanuel and Covenant University, Theses (2018) CORPORATE DIVERSITY AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN NIGERIA. Masters thesis, COVENANT UNIVERSITY.

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Abstract

This study examined the impact of corporate diversity on corporate social environmental disclosure of registered firms in Nigeria. The study considered firms with high producing capacity and environmental impact. A total of 54 firms, however 30 firms were selected using purposive random sampling spanning the period 2012-2016.Content analysis technique was engaged to ascertain the extent of corporate social environmental disclosure, the study adopted the following variable (board size, foreign directors, gender, and independence of the board) as measure for corporate diversity. Findings from the study revealed that board size and foreign director has a significant positive influence on the extent of corporate social environmental disclosure of the selected firms. On the other hand, the presence of board independence and gender had an insignificant positive and negative influence on corporate social environmental disclosure respectively. Thus, the study recommends that a large and diverse board with experience, expertise would enhance mandatory environmental audit and environmental grievance mechanism report, and if need be establish an ecological committee with adequate female and foreign expert representation, and a community leader on the board who would contribute enormously toward addressing key environmental issues capable of undermining the going concern of the business.

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	UNSPECIFIED
Depositing User:	Mrs Hannah Akinwumi
Date Deposited:	28 Jul 2020 16:26
Last Modified:	28 Jul 2020 16:26
URI:	http://eprints.covenantuniversity.edu.ng/id/eprint/13501

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