CORPORATE GOVERNANCE MECHANISM AND ENVIRONMENTAL DISCLOSURE OF QUOTED FIRMS IN NIGERIA

Briggs, Dangor; Ohimaimen, John Godfrey

Authors

Briggs, Dangor Department of Accounting, Faculty of Management Sciences University of Port Harcourt, Choba, Nigeria
Ohimaimen, John Godfrey Department of Accounting Faculty of Management Sciences University of Port Harcourt, Choba, Nigeria

Keywords:

Board Independence, Corporate Governance, Environmental Disclosures, Listed firms, Nigeria.

Abstract

This study investigated the relationship between Corporate Governance structures and Environmental Accounting Disclosure of Nigerian listed firm using a sample of 118 non-financial firms listed on the Nigerian Stock Exchange (NSE) for 2022 financial year. The study used content analysis and Pearson Correlation to investigate the dimensions of corporate governance as Board Independence and Environmental Accounting Disclosure. The study also adopted firm size and Industry Membership as control variables. The result of the study revealed that Board independence have positive and significant relationship with Environmental Accounting Disclosures of Nigerian listed firms. The study also indicated that firm size and Industry Membership contribute positively to the level of Environmental Accounting Disclosures of Nigerian listed firms. The study therefore, recommends that firms that desire to enhance the level of their Environmental Accounting Disclosure should ensure that adequate Board Members are in place; and these Board Members should be independent of management.