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

ARUMONA, Jonah; LAMBE, Isaac

dc.contributor.author	ARUMONA, Jonah
dc.contributor.author	LAMBE, Isaac
dc.date.accessioned	2025-05-16T09:48:21Z
dc.date.available	2025-05-16T09:48:21Z
dc.date.issued	2022
dc.identifier.issn	2395-5252
dc.identifier.uri	http://localhost:8080/xmlui/handle/123456789/2979
dc.description.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	en_US
dc.publisher	International Journal of Advances in Engineering and Management (IJAEM)	en_US
dc.relation.ispartofseries	Volume 4;No. 11
dc.subject	Firm Monitoring Attributes	en_US
dc.subject	Sustainability Reporting	en_US
dc.subject	Environmental Sustainability reporting	en_US
dc.subject	Global Reporting Initiative Index	en_US
dc.title	Firm Monitoring Attributes and Environmental Sustainability Reporting: Evidence from Listed Non-Financial Companies in Nigeria	en_US
dc.type	Article	en_US