Abstract

The study examines the effect of board diversity on sustainability reporting in Nigeria. The specific objectives of the study is to ascertain the effect of board size, board gender diversity and board independence on sustainability reporting among brewery manufacturing firms. The research employs ex – post facto design. Regression analysis was used for the panel data analysis in order to establish relationship between sustainability reporting and board diversity. The study discovered that board gender diversity does not significantly affect sustainability reporting. It is amazing that the number of women on board of directors is as low as one (1) while the number of man counterpart is ten (10) especially in Champion Brewery Nigeria Plc. However, the maximum number of females on board of directors among the sample companies is three (3). The study recommends that number of women on the board of directors in brewery manufacturing industry should be increased.

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