BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED FIRMS IN NIGERIA

Dr. Eneh, Sylvia Nnenna and Dr. Jacob, Chukwuemeka and ODO, John Onyemaechi (2024) BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED FIRMS IN NIGERIA. Journal of Xi’an Shiyou University, Natural Science Edition, 20 (11). pp. 197-204. ISSN 1673-064X

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Abstract

The study examined the relationship between board characteristics and corporate social responsibility (CSR) disclosure of listed manufacturing firms in Nigeria. To achieve the objective, board characteristics key proxy variables were used in the study, namely board size, presence of female directors in board and boards independent while CSR disclosure variable on the other hand was measured using dummy. Sample of twenty manufacturing firms were purposively selected using judgmental sampling method from 72 populated firms. Three hypotheses were formulated to guide the examination and the statistical test of parameter estimates was conducted using Pearson Correlation Method and Binary logistic regression. Ex-post facto research design was used and data for the study were obtained from the internet, annual financial reports of the selected firms and Nigerian Exchange Group with data spanning from 2012 - 2021. The analyses of data shown that, board independence has positive relationship with CSR disclosure of listed manufacturing companies in Nigeria. This implies that this factor essentially influence is a significant factor in determining CSR disclosure, and that its optimality is subsequently significant for a superior outcome considering the audit's revelations. It is hence communicated that greater board sizes should not be empowered because they have negative influence CSR disclosure.

Item Type:	Article
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Management and Social Sciences
Depositing User:	mrs chioma hannah
Date Deposited:	30 Mar 2025 11:42
Last Modified:	30 Mar 2025 11:42
URI:	http://eprints.gouni.edu.ng/id/eprint/4454

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