BOARD ATTRIBUTES AND SUSTAINABILITY REPORTING RESPONSIVENESS IN INDUSTRIAL GOODS FIRMS IN NIGERIA

Abstract

The objective of the study is to examine the influence of a board attributes on sustainability reporting responsiveness of listed industrial goods firms in Nigeria. The research focused on the impact of Board nationality, Board Education and Board gender on sustainability reporting responsiveness of the industrial goods firms in Nigeria. The methodology employed involved the collection of data from listed industrial goods firms on Nigeria Exchange Group’s website. The study adopted the ex-post factor research design. The population consisted of thirteen (13) listed industrial goods firms in Nigeria Exchange Group for a period of 8 years (2015-2022). The data gathered was analysed using the panel least square. The findings from the analysis revealed the significance of board nationality have no significant influence on sustainability responsiveness in Industrial goods firms in Nigeria; there is positive and significant relationship between board education backgrounds on sustainability reporting responsiveness in Industrial goods firms in Nigeria. The result from the panel regression revealed that board gender has no significant influence on sustainability reporting responsiveness in Industrial goods firms in Nigeria. The study concluded that board attributes partially influence sustainability reporting of listed industrial goods firms in Nigeria. The study recommended the need for effective board mix in terms of nationality, ethnicity, and gender to improve the extent of sustainability reporting