دورية أكاديمية
Influence of Board Governance Characteristics on Sustainability Accounting and Reporting in a Developing Country: Evidence From Nigeria Large Businesses
| العنوان: | Influence of Board Governance Characteristics on Sustainability Accounting and Reporting in a Developing Country: Evidence From Nigeria Large Businesses |
|---|---|
| المؤلفون: | Isaac Monday Ikpor, Otu Otu Akanu, Joy Ugwu, Gabriel Obasi Chidozie Udu, Fabian Udum Ulo, Nicholas Achilike, Linus Adama, Bethel Oganezi |
| المصدر: | SAGE Open, Vol 14 (2024) |
| بيانات النشر: | SAGE Publishing, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:History of scholarship and learning. The humanities LCC:Social Sciences |
| مصطلحات موضوعية: | History of scholarship and learning. The humanities, AZ20-999, Social Sciences |
| الوصف: | Even though the determinants of sustainability reporting have been highly studied, the influence of Board Governance characteristics on sustainability reporting has mainly remained understudied in Africa, especially Nigeria, despite the overwhelming Business opportunities in the country. This study, therefore, investigates the influence of Board Governance on sustainability accounting and reporting, drawing insights from large businesses listed in Nigerian stock exchanges. Using a sample of 167 reports drawn from three sources—annual reports, sustainability reports, and website over the period 2015 to 2020, this study employs content analysis to quantify three layers of sustainability disclosure and fixed effects regression estimation model to predict the influence of Board governance variables on sustainability reporting quality. Our results indicate that Board governance characteristics such as Board capacity, board independence and Board Incentives are significant factors that affect sustainability reporting quality. The results further suggest that although the number of directors on the board is positively associated with the quality of sustainability reporting, CEO duality is insignificant and has a negative association with the quality of sustainability reporting. This study provides evidence that setting up long-term incentive-based compensation affects sustainability reporting positively in developing countries, such as Nigeria. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 2158-2440 21582440 |
| Relation: | https://doaj.org/toc/2158-2440 |
| DOI: | 10.1177/21582440231224235 |
| URL الوصول: | https://doaj.org/article/48b46e34e29744c5bd1bbec0214a470e |
| رقم الأكسشن: | edsdoj.48b46e34e29744c5bd1bbec0214a470e |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 21582440 |
|---|---|
| DOI: | 10.1177/21582440231224235 |