組織文化、取締役会構造、およびナイジェリア上場預金銀行の企業持続可能性報告
ORGANISATIONAL CULTURE, BOARD STRUCTURE AND CORPORATE SUSTAINABILITY REPORTING OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA (原題)
OLALEKAN TESLIM HAMZAT, AYODEJI OLUMIDE OGUNTUNDE, Sunday Azeita Okoughenu
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの上場預金銀行23行の2016年から2025年の年次報告書データを用いて、組織文化と取締役会構造が企業の持続可能性報告に与える影響を分析した。重回帰分析の結果、組織文化は正だが有意でない影響、取締役会構造は正で有意な影響を示し、両者の共同効果は有意であった。経営陣は組織文化の改善と取締役会規模の維持が報告を強化すると示唆される。
English
This study analyzes annual report data from 23 quoted deposit money banks in Nigeria (2016-2025) to examine the effects of organizational culture and board structure on corporate sustainability reporting. Multiple regression results show organizational culture has a positive but insignificant effect, while board structure has a positive and significant effect, with a significant joint effect. Recommendations include improving cultural practices and maintaining board size to enhance reporting.
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
日本ではSSBJ開示が始まり、銀行を含む企業の持続可能性報告の質が問われている。本研究成果は、取締役会構造が報告に与える影響を示唆し、日本の金融機関のガバナンス改善に示唆を与える。ただし、ナイジェリア特有の文脈であり、直接適用には注意が必要。
In the global GX context
Globally, this study adds to the literature on corporate governance and sustainability reporting, particularly in emerging markets. It highlights the role of board structure in enhancing disclosure quality, which is relevant for ISSB and CSRD implementation in developing economies. The findings may inform governance reforms to improve sustainability reporting in similar contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance and sustainability reporting in an African banking context, useful for comparative studies.
🏢実務担当者:Suggests that maintaining an effective board structure can enhance sustainability reporting, relevant for corporate governance teams.
🏛政策担当者:Highlights the importance of board composition in promoting sustainability disclosure, informing regulatory frameworks in emerging markets.
📄 Abstract（原文）
This study investigated the effect of organisational culture and board structure on corporate sustainability reporting of quoted Deposit Money Banks (DMBs) in Nigeria. This study analysed data collected from the annual reports a sample size of twenty-three (23) quoted DMBs in Nigeria for the period 2016 to 2025. The result provided by multiple regression technique showed that organisational culture has positive and insignificant effect on corporate sustainability reporting of quoted DMBs in Nigeria. Furthermore, board structure has positive and significant effect on corporate sustainability reporting of quoted DMBs in Nigeria. Moreover, the joint effect of organizational culture and board structure on corporate sustainability reporting of quoted DMBs in Nigeria was positive and significant. This study concluded that organizational culture and board structure exhibits increase in corporate sustainability reporting of quoted DMBs in Nigeria. Hence, this study recommended to the management of quoted DMBs that organisational cultural practices should be improved that will brings balance between productivity strategies, management commitment, corporate structure, management practices, company’s policies, work–life of the employees’ value, attitude and behaviors reflecting by an organization in its operations and interaction with stakeholders. In addition, the number of board of directors should be maintained to facilate decisions, planning and controlling of business activities that will enhance corporate sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/nijefmr.v13i7.051first seen 2026-08-22 05:07:47
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