Firm Monitoring Attributes and Environmental Sustainability Reporting: Evidence from Listed Non-Financial Companies in Nigeria

Abstract

The achievement of sustainable development remains the greatest challenge facing the human race. This study investigated the effect of firm monitoring attributeson environmental sustainability reporting of listed non-financial companies in Nigeria from 2011 to 2020. Monitoring attributes used are board size, board independence and board gender diversity while environmental sustainability reporting is measured by the environmental disclosure content of the item required in the annual report which is basically non-financial information of the companies. Expost facto research design was adopted and panel multiple regressions were employed to test the hypotheses. The study found that board size have positive significant effect on Environmental Disclosure Index (EDI), board independence have negative significant effect (EDI) while board