ナイジェリア上場製造企業における取締役会の独立性とサステナビリティ開示：企業年齢の調整効果

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:新興国における取締役会独立性とサステナ開示の非線形的関係を示す実証的知見を提供する。

🏢実務担当者:独立取締役のESGリテラシー向上が開示品質に寄与しうることを示唆する。

🏛政策担当者:独立取締役へのESG研修義務化など、開示品質向上のための規制設計の参考になる。

Sustainability disclosure plays an important role in improving the transparency of information, the involvement of stakeholders, and the long-term responsibility of corporations, especially in growing economies such as Nigeria. This study examines the moderating role of firm age and the effect of board independence on the sustainability disclosure of listed manufacturing firms in Nigeria. Purposive sampling was employed to select 16 out of 34 listed manufacturing companies that regularly issued sustainability reports between 2013 and 2023. An ex post facto research design was adopted. Panel-corrected standard errors were employed to test the hypotheses, and the results revealed that sustainability disclosures are negatively and significantly affected by both board independence. Further, the study establishes that firm age interacts with board independence and has a positive and significant effect on sustainability disclosure. Therefore, this study recommends that regulators like Security and Exchange Commission should mandate Environmental, Social, and Governance training and workshops for independent directors to enhance board participation in sustainability and improve disclosure quality.

• semanticscholar https://fmskasujournals.org.ng/kajarap/article/board-independence-and-sustainability-disclosure-of-listed-manufacturing-firms-in-nigeria-moderating-role-of-firm-age.pdffirst seen 2026-09-30 05:27:24 · last seen 2026-10-02 05:21:28