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Executive and non-executive directors role on environmental disclosure among listed firms in Nigeria
Yunusa Nasiru1, Rapiah Mohamed2, Noriah Che-Adam3.
The study established that annual reports of environmentally sensitive listed
companies in Nigeria provide information on environmental issues which is very important to
relevant stakeholders and other users of accounting information. Thus, the main goal of this
research is to empirically examine the role of executive and non-executive directors as part of
board characteristics on the disclosures of environmental issues of environmentally sensitive
listed companies in Nigeria. The data used for the study is derived from annual reports of 37
environmentally sensitive listed companies during 2014. A content examination of the
environmental disclosure of the sampled companies was carried out using Global Reporting
Initiative checklist for the environmental disclosure. The study employed ordinary least square
regression to test the established hypothesis of the study. The finding of the study shows that
non-executive directors on board have a significant positive effect on environmental disclosure
while executive directors are found to have insignificant impact on environmental disclosure
among environmentally sensitive listed companies in Nigeria.
Affiliation:
- Universiti Utara Malaysia, Malaysia
- Universiti Utara Malaysia, Malaysia
- Universiti Utara Malaysia, Malaysia
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