Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria
Ozordi Emmanuel,Uwalomwa Uwuigbe,Obarakpo Teddy,Ikumapayi Tolulope,Gbenedio Akpevwenoghene Eyitomi +4 more
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TLDR
In this paper, the authors examined the impact of corporate diversity on corporate social environmental disclosure of registered manufacturing firms in Nigeria and found that a large and diverse board with experience, expertise and women involvement would enhance mandatory environmental audit and environmental grievance mechanism report, and if necessary, an ecological committee would be established, and also community leader on the board would contribute enormously to the going concern of the business.Abstract:
This study examined the impact of corporate diversity on corporate social environmental
disclosure of registered manufacturing firms in Nigeria. The study considered
both industrial and consumer goods firms, respectively, consisting a total
of 37 firms. A total of 17 firms was selected for this study using purposive random
sampling spanning the period 2012–2016. While the content analysis technique
was engaged to ascertain the extent of corporate social environmental disclosure,
the study adopted the following variables (board size, foreign directors, and gender)
as measures for corporate diversity. Findings from the study revealed that
board size, foreign directors and gender had a significant positive influence on the
extent of corporate social environmental disclosure of the selected firms. On the
other hand, the presence of an independent director and non-executive director
had an insignificant positive influence on corporate social environmental disclosure.
Thus, the study recommends that a large and diverse board with experience,
expertise and women involvement would enhance mandatory environmental audit
and environmental grievance mechanism report, and if necessary, an ecological
committee would be established, and also community leader on the board would
contribute enormously to the going concern of the businessread more
Citations
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Foreign directors, indigenous directors and dividend payout structure in Nigerian deposit money banks
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TL;DR: In this article, the authors examined the influence foreign and indigenous directors have on determining firms' dividend payout structure and found that a significant relationship exists between foreign directors and the dependent variable (dividend payout structure).
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TL;DR: In this article, the impact of gender diversity on firms' sustainability re-formation and commitment in ensuring collective drive toward achieving sustainable development goals was explored, where female engagement from three major platforms, namely women as directors, management team leaders, and female work-force was explored.
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References
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