Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria

Emmanuel Ozordi · Uwalomwa Uwuigbe · Obarakpo Teddy · Ikumapayi Tolulope · Gbenedio Akpevwenoghene Eyitomi

37 citations0/0 files storedProblems and Perspectives in Management

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Corporate Social Responsibility Reporting Gender Diversity and Inequality Corporate Governance and Financial Management

Abstract

This study examined the impact of corporate diversity on corporate social environmental disclosure of registered manufacturing firms in Nigeria. The study considered both industrial and consumer goods firms, respectively, consisting a total of 37 firms. A total of 17 firms was selected for this study using purposive random sampling spanning the period 2012–2016. While the content analysis technique was engaged to ascertain the extent of corporate social environmental disclosure, the study adopted the following variables (board size, foreign directors, and gender) as measures for corporate diversity. Findings from the study revealed that board size, foreign directors and gender had a significant positive influence on the extent of corporate social environmental disclosure of the selected firms. On the other hand, the presence of an independent director and non-executive director had an insignificant positive influence on corporate social environmental disclosure. Thus, the study recommends that a large and diverse board with experience, expertise and women involvement would enhance mandatory environmental audit and environmental grievance mechanism report, and if necessary, an ecological committee would be established, and also community leader on the board would contribute enormously to the going concern of the business.

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References

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