Vol. 11 No. 4 (2021): Vol 11, Iss 4, Year 2021
Articles

Corporate governance mechanisms and environmental reporting of nigerian oil & gas companies

John Ayoor Ivungu
Department of Accounting, Benue State University Makurdi.
Amos I. Ganyam
Department of Accounting, Benue State University Makurdi.
Tarsue Asema
Department of Accounting, Benue State University Makurdi.
AustineUjah Ogirah
Department of Accounting, Benue State University Makurdi.
Published December 31, 2021
Keywords
  • Environmental reporting, corporate governance mechanisms, board ownership, board independence,board size.
How to Cite
John Ayoor Ivungu, Amos I. Ganyam, Tarsue Asema, & AustineUjah Ogirah. (2021). Corporate governance mechanisms and environmental reporting of nigerian oil & gas companies. Journal of Management and Science, 11(4), 80-84. Retrieved from https://jms.eleyon.org/index.php/jms/article/view/513

Abstract

This paper examined whether corporate governance mechanisms (CGM) affectenvironmental reporting (ER) of Nigerian oil & gas companies. The ex-post facto design was used and data were acquired from eight (8) oil & gas companiesthat are quotedon the Nigerian exchange group from 2011 to 2020. CGM was measured in Board Size (BS), Board Independence (BI), and Board Ownership (BO) while Environmental Reporting Index was used as a measure for ER. Panel regression technique and specifically random effects were used for data analysis. Findings suggested that BS decrease ER significantly while BI and BO significantly increase ER. The study concluded that the CGM of Nigerian oil & gas companiesaffects environmental reporting significantly. The recommendation was that companies who want to improve their level of environmental reporting to enjoy the benefits that come with doing so should pay closer attention to CGM (board size, independence, and ownership).

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