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Ogaba, Moses and Covenant University, Thesis (2023) CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA. Masters thesis, Covenant University Ota.

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In this study, the effect of corporate governance and its relation on environmental disclosure which forms an aspect of sustainability reporting was critically examined. The entire listed consumer goods manufacturing companies in the Nigerian Exchange Group was studied beween 2018 and 2022. Secondary information was acquired through audited reports and was taken from a sample of 19 functional businesses. Ordinary Least Square (OLS) was used for the data analysis, a descciptive statistics, regression and correlation analysis were employed. The dependent variable used was enviromenal disclosure and the factors that made up the independent varriables used, were board gender diversity, the board meeings, board size and board independence. The result of the analysis have proven that board meetings had a considerable favourable impact, in the same vien board size size was noted to have very significant and positive association with the disclosure of environmental issues. The discovery further proves that board board gender gender diversity also had a positive influence on environmental disclosure, only board independence gave an insignificant result in its relation with the dependent variable because its impact was found to be very minimal. To increase decision-making quality and timelinesst the researcher advises expanding the size of the board. Further suggesions is to assure regular meetings and to also address issues that relates to board independence.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Corporate governance, Sustainability reporting, board gender diversity, environmental disclosure, board independence, board meeting and board size.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: nwokealisi
Date Deposited: 21 Aug 2023 15:57
Last Modified: 21 Aug 2023 15:57

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