Corporate Governance Mechanisms and Sustainability Reporting of Listed Manufacturing Firms in Nigeria.
ナイジェリアの上場製造企業におけるコーポレート・ガバナンスの仕組みとサステナビリティ報告 (AI 翻訳)
Martins Kutus Oloruntoba PhD, FCA, Dawuk Walshak Danjuma Msc. FCA
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場製造企業におけるコーポレート・ガバナンスとサステナビリティ報告の関係を調査した。2010～2024年のデータを用い、取締役の国籍多様性がESG開示に正の影響を与えることを発見した。
English
This study investigates the relationship between corporate governance mechanisms and sustainability reporting among listed manufacturing firms in Nigeria. Using data from 2010-2024, it finds that board nationality diversity positively influences ESG disclosure practices.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本のGX文脈では直接的な関連性は低いが、ボードの多様性がESG報告に与える影響を示す知見は、日本企業の取締役構成を考える上で参考になる。
In the global GX context
Provides evidence from Nigeria on how board nationality diversity enhances sustainability reporting, contributing to the global understanding of governance factors that drive ESG disclosure in emerging markets.
👥 読者別の含意
🔬研究者:Highlights the role of board nationality diversity in improving sustainability reporting in an African context, adding to the literature on corporate governance and ESG.
🏢実務担当者:Suggests that firms with internationally diverse boards may achieve higher quality sustainability reporting, which is relevant for corporate disclosure strategies.
🏛政策担当者:Indicates potential policy levers for enhancing corporate transparency through board diversity requirements, though specific to the Nigerian context.
📄 Abstract（原文）
This study examined corporate governance mechanisms and sustainability reporting practices of listed manufacturing firms in Nigeria. The study adopted a correlational and causal research design, the study analyzed secondary data from the annual financial statements and sustainability reports of 27 manufacturing firms listed on the Nigerian Exchange Group (NGX) over a fifteen-year period (2010–2024). Descriptive statistics were employed to summarize the characteristics of the variables, while Pearson correlation analysis was used to assess the strength and direction of associations among them. For inferential analysis, the system Generalized Method of Moments (GMM) estimator was applied to account for endogeneity, firm-specific effects and dynamic persistence. The study found that board director nationality has a significant positive effect on sustainability reporting, suggesting that internationally diverse boards enhance ESG disclosure practices. In contrast, board director reputational capital did not significantly influence sustainability reporting. The findings underscore the importance of diverse and internationally experienced boards in promoting transparency and accountability in sustainability reporting among manufacturing firms in Nigeria. This paper also contributes to existing knowledge in the field of sustainability reporting by looking at manufacturing firms in Nigeria. Based on these results, the study recommends that firms encourage board nationality diversity and establish structured ESG governance frameworks to enhance the quality and credibility of sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.51583/ijltemas.2026.15020000123first seen 2026-05-05 23:28:31
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