BOARD ATTRIBUTES AND ENVIROMENTAL SOCIAL AND GOVERNANCE (ESG) DISCLOSURE IN LISTED SERVICE FIRMS IN NIGERIA
ナイジェリアの上場サービス企業における取締役会属性と環境・社会・ガバナンス（ESG）開示 (AI 翻訳)
ABDULRAZAK MOHAMMED ALIYU, AHMAD BUKOLA UTHMAN, PhD, KEHINDE LAWAL
🤖 gxceed AI 要約
日本語
本研究はナイジェリアの上場サービス企業45社を対象に、取締役会属性がESG開示に与える影響を調査。取締役会規模と構成は負の有意効果、CSR委員会は正の有意効果を示す一方、ジェンダー多様性と監査委員会の効果は有意でない。
English
This study examines the effect of board attributes on ESG disclosure in 45 listed service firms in Nigeria. It finds that board size and composition have negative significant effects, CSR committee has a positive significant effect, while gender diversity and audit committee have insignificant effects.
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
ナイジェリアの文脈だが、日本の有報や統合報告書におけるESG開示と取締役会の関係を考察する上で参考になる。
In the global GX context
While focused on Nigeria, the findings on board attributes and ESG disclosure contribute to global understanding of governance mechanisms in sustainability reporting, relevant to ISSB and other frameworks.
👥 読者別の含意
🔬研究者:研究者は、取締役会属性とESG開示の関係に関するナイジェリアの証拠を得られる。
🏢実務担当者:実務者は、自社の取締役会構成がESG開示に影響する可能性を認識できる。
🏛政策担当者:政策立案者は、開示規制における取締役会の役割強化の根拠として利用できる。
📄 Abstract（原文）
Abstract Although there exist increasing stakeholder pressure and focus on environmental, social and governance (ESG) disclosure, among which are regulatory bodies and investors. A number of listed service companies in Nigeria have inconsistent ESG reporting resulting from inadequacies in board procedures meant to address sustainability risks. This study investigates the effect of board attributes on the ESG disclosure of listed service firms in Nigeria, with a population of 45 firms and a sample size of 16, utilizing an ex-post facto research design and multiple regression to analyze data gathered from the financial statements of the sampled firms. This study adopts general least squares and reveals that board size and composition have a negative and significant effect on ESG disclosure, the board corporate social responsibility committee has positive and significant effect, while board gender diversity and board audit committee have an insignificant effect. The strong conviction of the research is that board qualities are crucial factors that influence the ESG performance of the listed service companies in Nigeria. Good governance systems, board diversity, and sustainability control mechanisms increases the sensitivity of the firms towards stakeholders demand and their long-term sustainability. The study recommends, amongst other things, that listed service firm should follow the inclusion of independent, competent, and professionally skilled directors on the board to facilitate objectivity and sustainability focus.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.18386192first seen 2026-05-14 22:10:07
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