Abstract
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 i...
Highlights
A call for companies environmental impact assessment and disclosure has assumed enormous dimensions over the decades
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
We focused on board independence (BIND), board size, board meetings, audit committee independence, and environmental committee as corporate board characteristics, while the emphasis is on the assumption that BIND arrangement may serve as bonding mechanisms in weak reporting environments, suggesting a substitutive relationship between BIND and the regulatory framework
Summary
A call for companies environmental impact assessment and disclosure has assumed enormous dimensions over the decades. 2. Underpinning theory The theoretical framework adopted for this study to examine the relationship between corporate governance mechanisms and the quantity of corporate environmental disclosure practices of quoted companies in South Africa and Nigeria annual reports are the legitimate and stakeholder theories. The current study focused on investigating and providing empirical evidence of the relationship between the extent of environmental disclosure and corporate board characteristics of listed companies in Nigeria and South Africa taking cognisance of both firm attribute in one hand and reporting framework of the individual country.
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