Umukoro, O. E. and Uwuigbe, O. R. and Uwuigbe, U. and Adegboye, A. and Ajetunmobi, O and NWAZE, Chukwu (2019) Board Expertise and Sustainability Reporting in Listed Banks in Nigeria. In: International Conference on Energy and Sustainable Environment, 2019, Online.
![[img]](http://eprints.covenantuniversity.edu.ng/style/images/fileicons/application_pdf.png) |
PDF
Download (519kB) |
Abstract
Despite the growing evidence on the determinants of sustainability reporting, there exist limited and inconclusive studies on the impact of board expertise on sustainability reporting. This study investigates the influence of environmentally sensitive, certified or educated board members on the disclosure of sustainability report. Based on the static panel data regression estimators for 10 Nigerian Deposit Money Banks over the period of 2014- 2016, the study revealed that highly educated directors have an altogether constructive influence on the sustainability report disclosure while controlling for corporate administration and firm-level qualities. In addition, we find that the executive and non-executive directors have low experience in environmental issues resulting in an insignificant effect on the disclosure of sustainability reporting. This paper suggests that firms should allow more directors with environmental background, who have a lower motivation to boost transient returns since they are likely to influence environmental performance.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Patricia Nwokealisi |
| Date Deposited: | 18 Nov 2021 12:58 |
| Last Modified: | 18 Nov 2021 12:58 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/15493 |
Actions (login required)
 |
View Item |
