Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)

The study examined the influence of corporate board characteristics on environmental disclosure quantity of listed firms in two leading emerging economies: South Africa and Nigeria which practice integrated reporting framework and traditional reporting framework, respectively. Two issues motivate th...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Grace N. Ofoegbu, Ndubuisi Odoemelam, Regina G. Okafor
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2018
Materias:	corporate board characteristics environmental disclosure traditional and integrated frameworks south africa and nigeria Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/eea8036271674ea9b8ff8a29e75bc552
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:eea8036271674ea9b8ff8a29e75bc552
record_format	dspace
spelling	oai:doaj.org-article:eea8036271674ea9b8ff8a29e75bc5522021-12-02T14:07:57ZCorporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)2331-197510.1080/23311975.2018.1551510https://doaj.org/article/eea8036271674ea9b8ff8a29e75bc5522018-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2018.1551510https://doaj.org/toc/2331-1975The study examined the influence of corporate board characteristics on environmental disclosure quantity of listed firms in two leading emerging economies: South Africa and Nigeria which practice integrated reporting framework and traditional reporting framework, respectively. Two issues motivate the study: First, calls by researchers for integrated reporting regulation in Nigeria. Second, the challenge facing regulatory bodies and companies boards in Nigeria in ensuring commitment to the protection of the environment and the society. Many studies have examined the influence of corporate governance on environmental disclosure at the cross-country level, documenting evidence that corporate governance mechanisms are essential for corporate ecological reporting. However, these studies examined settings based on the legal framework and mostly focused on companies quoted on common and civil law countries. They neglected the weak and robust reporting framework and difference within either common or civil law countries. Our study provides evidence on corporate board characteristics influence on environmental disclosure of quoted firms in South Africa and Nigeria. Data obtained from annual reports of 303 environmentally sensitive companies selected from South Africa (213) and Nigeria (90) was investigated using descriptive, multivariate, and regression model. Major findings indicate a significant positive association between board independence and environmental disclosure in Nigeria. In South Africa, 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% of environmentally polluting industries in Nigeria show insignificant association with environmental disclosure. Our findings are helpful to policymakers and other regulators for an impactful framework on environmental reporting.Grace N. OfoegbuNdubuisi OdoemelamRegina G. OkaforTaylor & Francis Grouparticlecorporate board characteristicsenvironmental disclosuretraditional and integrated frameworkssouth africa and nigeriaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 5, Iss 1 (2018)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate board characteristics environmental disclosure traditional and integrated frameworks south africa and nigeria Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate board characteristics environmental disclosure traditional and integrated frameworks south africa and nigeria Business HF5001-6182 Management. Industrial management HD28-70 Grace N. Ofoegbu Ndubuisi Odoemelam Regina G. Okafor Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
description	The study examined the influence of corporate board characteristics on environmental disclosure quantity of listed firms in two leading emerging economies: South Africa and Nigeria which practice integrated reporting framework and traditional reporting framework, respectively. Two issues motivate the study: First, calls by researchers for integrated reporting regulation in Nigeria. Second, the challenge facing regulatory bodies and companies boards in Nigeria in ensuring commitment to the protection of the environment and the society. Many studies have examined the influence of corporate governance on environmental disclosure at the cross-country level, documenting evidence that corporate governance mechanisms are essential for corporate ecological reporting. However, these studies examined settings based on the legal framework and mostly focused on companies quoted on common and civil law countries. They neglected the weak and robust reporting framework and difference within either common or civil law countries. Our study provides evidence on corporate board characteristics influence on environmental disclosure of quoted firms in South Africa and Nigeria. Data obtained from annual reports of 303 environmentally sensitive companies selected from South Africa (213) and Nigeria (90) was investigated using descriptive, multivariate, and regression model. Major findings indicate a significant positive association between board independence and environmental disclosure in Nigeria. In South Africa, 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% of environmentally polluting industries in Nigeria show insignificant association with environmental disclosure. Our findings are helpful to policymakers and other regulators for an impactful framework on environmental reporting.
format	article
author	Grace N. Ofoegbu Ndubuisi Odoemelam Regina G. Okafor
author_facet	Grace N. Ofoegbu Ndubuisi Odoemelam Regina G. Okafor
author_sort	Grace N. Ofoegbu
title	Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
title_short	Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
title_full	Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
title_fullStr	Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
title_full_unstemmed	Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)
title_sort	corporate board characteristics and environmental disclosure quantity: evidence from south africa (integrated reporting) and nigeria (traditional reporting)
publisher	Taylor & Francis Group
publishDate	2018
url	https://doaj.org/article/eea8036271674ea9b8ff8a29e75bc552
work_keys_str_mv	AT gracenofoegbu corporateboardcharacteristicsandenvironmentaldisclosurequantityevidencefromsouthafricaintegratedreportingandnigeriatraditionalreporting AT ndubuisiodoemelam corporateboardcharacteristicsandenvironmentaldisclosurequantityevidencefromsouthafricaintegratedreportingandnigeriatraditionalreporting AT reginagokafor corporateboardcharacteristicsandenvironmentaldisclosurequantityevidencefromsouthafricaintegratedreportingandnigeriatraditionalreporting
_version_	1718391938416115712

Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)

Ejemplares similares