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Corporate Board Diversity and Environmental Sustainability Reporting in Oil and Gas Firms in Nigeria

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  • Akinleye Gideon Tayo

    (Department of Accounting, Ekiti State University, Nigeria)

  • Agbetuyi Helen Opeyemi

    (Department of Accounting, Ekiti State University, Nigeria)

Abstract

This study investigates the relationship between board diversity and environmental sustainability reporting (ENVSR) in Nigerian oil and gas companies. Specifically, the study explores how board gender diversity (BGD), board size (BSZ), board nationality (BNAT), and board independence (BIND) influence companies’ commitment to environmental sustainability practices. Using data from 30 publicly listed oil and gas companies in Nigeria over a 20-year period spanning from 2004-2023, the study employs multiple regression analysis to examine the impact of these board characteristics on the extent of environmental sustainability reporting. The results show that board gender diversity (BGD) has a positive and significant effect on environmental sustainability reporting with a coefficient of 0.4211 (p

Suggested Citation

  • Akinleye Gideon Tayo & Agbetuyi Helen Opeyemi, 2025. "Corporate Board Diversity and Environmental Sustainability Reporting in Oil and Gas Firms in Nigeria," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 12(1), pages 302-313, January.
    • Handle: RePEc:bjc:journl:v:12:y:2025:i:1:p:302-313
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