UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

Determinants of sustainability reporting by environmentally sensitive firms in Nigeria

Haladu, Alhassan (2017) Determinants of sustainability reporting by environmentally sensitive firms in Nigeria. PhD. thesis, Universiti Utara Malaysia.

[thumbnail of s95289_01.pdf] Text
s95289_01.pdf
Restricted to Registered users only

Download (2MB) | Request a copy
[thumbnail of s95289_02.pdf]
Preview
Text
s95289_02.pdf

Download (1MB) | Preview

Abstract

The effects of man’s actions and industrialization on the bio-system have not been pleasant. The effect of environmental challenges likes drought, desertification, erosion, gas flaring, and pollution is suffering by Nigerian now. Indirectly, it affects the social and political landscape of Nigeria. Hence, this research has been made to investigate the relationship between sustainability reporting and its determinants like environmental policy administrators, corporate financial performance, board independence and corporate foreign ownership concentration. The research primarily targeted the nature and trend of sustainability disclosure in compliance with the Global Reporting Initiative (GRI-4 or G4) which is internationally recognized for sustainability reporting standards and guidelines. Concentrating on environmentally sensitive companies in Nigeria, the research covered 67 firms over a 6-year period (2009-2014). Data were analyzed through content analysis,
descriptive statistics, and robust random effect regression after embarking on proper data screening and diagnostic tests. The results showed an appreciably higher level of sustainability disclosure by environmentally sensitive firms. However, on matters of influence only board independence and duality showed significant relationships. Both of which have inverse relationship with sustainability information disclosure indicating that an independent board and division of the CEO’s duty does not encourage higher disclosure of sustainability information. The significance of these results is to enable the appropriate authorities to maintain the increasing trend in disclosure with the prospect of future improvements through mandatory disclosure. In addition, the research could serve as a basis for a major overhaul of the “Code of Corporate Governance - 2011”.

Item Type: Thesis (PhD.)
Supervisor : Salim, Basariah
Item ID: 7807
Uncontrolled Keywords: sustainability reporting, environmentally sensitive firms, environmental policy administrators, corporate financial performance, Nigeria.
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD28-70 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Date Deposited: 13 Aug 2020 06:06
Last Modified: 13 Aug 2020 06:06
Department: Tunku Intan Safinaz School of Accountancy (TISSA)
Name: Salim, Basariah
URI: https://etd.uum.edu.my/id/eprint/7807

Actions (login required)

View Item
View Item