Abstract: This study examines the impact of Corporate Governance on Environmental Information Disclosure of Listed Cement Companies in Nigeria. Data were extracted from the annual report and accounts of the listed cement companies for the period 2008-2017. Board independence, Board size and Board meetings was used as a proxy for corporate governance. In order to measure the extent of environmental information disclosure, the annual reports of the firms were analyzed through content analysis and the study analyzed the data using descriptive statistics, correlation and multiple regression technique via STATA 13.0. Findings from the study revealed that board independence, board size, board meetings and firm size has a positive significant relationship with environmental information disclosure. It is recommended that companies should pay more attention to corporate governance mechanisms in terms of board independence, board size and board meetings in order to improve environmental information disclosure and financial reporting council of Nigeria should make environmental disclosure mandatory especially for companies that their operation’s are hazardous to the environment so as to have a uniform way of disclosing information regarding environment of a firm.
Keywords: Board independence, Board size, Board meetings and environmental information disclosure.
Title: CORPORATE GOVERNACE AND ENVIRONMENTAL INFORMATION DISCLOSURE OF LISTED CEMENT COMPANIES IN NIGERIA
Author: Kabiru Shuaibu, Aliyu Muhammad, Usman Isah
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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