Board Size, Board Meetings, and Environmental Reporting among Environmentally Sensitive Industries in Nigeria

N.  Yunusa; R. Mohamed; N.C.  Adam

Authors

N. Yunusa Tunku Puteri Intan Safinaz School of Accountancy (TISSA), College of Business (COB), Univerisiti Utara Malaysia, 06010 Sintok Kedah, Malaysia
R. Mohamed Tunku Puteri Intan Safinaz School of Accountancy (TISSA), College of Business (COB), Univerisiti Utara Malaysia, 06010 Sintok Kedah, Malaysia
N.C. Adam Tunku Puteri Intan Safinaz School of Accountancy (TISSA), College of Business (COB), Univerisiti Utara Malaysia, 06010 Sintok Kedah, Malaysia

Keywords:

Board size, board meetings, environmental reporting, environmentally sensitive industries

Abstract

This study concentrated on environmentally sensitive industry to confirm whether the meetings as well as the size of the board play a role in determining reporting of environmental issues in Nigeria. This is because those environmentally sensitive industries are the main polluters of environment in Nigeria especially in Niger Delta. To meet up with the said target therefore, the study used 37 firms that are considered sensitive to environment for the financial year of 2014. The study measured environmental reporting in terms Global Reporting Initiatives indicators as the companies disclose or not. A cross sectional regression is employed to test the hypothesis. The study found out that board size is significant in explaining changes in environmental reporting while board meetings is not and jointly they are significant in explaining changes in environmental reporting of those environmentally sensitive industries in Nigeria.