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Year 2016, Volume: 6 Issue: 4, 1525 - 1533, 01.09.2016

Abstract

Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects

Year 2016, Volume: 6 Issue: 4, 1525 - 1533, 01.09.2016

Abstract

The Paris “Climate Deal” is an indication of the seriousness at international level, being attached to environmental degradation. The efficiencies of government environmental agencies in the disclosure of environmental information by sensitive firms in Nigeria, is what the study to examine. Covering the periods 2009 to 2014, secondary data was obtained from firms’ financial, sustainability and TBL statements selected at random from six sectors of the economy. Through the use of Stata13 analytical tool, regression of the variables was carried out. The result showed an encouraging disclosure index of about 55%. In particular, all the relationships measured had significant relationships and applied the latest version of GRI (G4). Environmental agencies were also tested for their role in sustainability reporting. The study recommends nonexecutive members of the board of Directors be educated on environmental matters so as to offset their negative impact on the disclosure of environmental information.

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Details

Other ID JA44VY29KK
Journal Section Research Article
Authors

Alhassan Haladu This is me

Basariah Bt. Salim This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 4

Cite

APA Haladu, A., & Salim, B. B. (2016). Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. International Journal of Economics and Financial Issues, 6(4), 1525-1533.
AMA Haladu A, Salim BB. Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. IJEFI. September 2016;6(4):1525-1533.
Chicago Haladu, Alhassan, and Basariah Bt. Salim. “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”. International Journal of Economics and Financial Issues 6, no. 4 (September 2016): 1525-33.
EndNote Haladu A, Salim BB (September 1, 2016) Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. International Journal of Economics and Financial Issues 6 4 1525–1533.
IEEE A. Haladu and B. B. Salim, “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”, IJEFI, vol. 6, no. 4, pp. 1525–1533, 2016.
ISNAD Haladu, Alhassan - Salim, Basariah Bt. “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”. International Journal of Economics and Financial Issues 6/4 (September 2016), 1525-1533.
JAMA Haladu A, Salim BB. Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. IJEFI. 2016;6:1525–1533.
MLA Haladu, Alhassan and Basariah Bt. Salim. “Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects”. International Journal of Economics and Financial Issues, vol. 6, no. 4, 2016, pp. 1525-33.
Vancouver Haladu A, Salim BB. Board Characteristics and Sustainability Reporting: Environmental Agencies’ Moderating Effects. IJEFI. 2016;6(4):1525-33.