References
Abubakar, A. A., & Moses, S. (2020). Effect of corporate governance attributes on environmental disclosure of listed manufacturing companies in Nigeria. European Journal of Business and Management, 12(27), 62–67 Adegbite, E., Amaeshi, K., & Nakajima, C. (2013). Multiple influences on corporate governance practice in Nigeria: Agents, strategies and implications. International Business Review, 22(3),524–538. Ademola.A.A, Richard. M, Abdullahi.I.O, &Ame.J O, (2022) Audit attributes and sustainability disclosure of listed oil and gas firms in Nigeria. International Journal of Innovative Research & Development.11 (5), 106-114 Aggarwah, D., & Padhan, P.C (2017). Impact of capital structure on firm value: Evidence from Indian Hospitality Industry. Theoretical Economics Letters, (7), 982-1000 Agyei-Mensah, B. K. (2017). The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study. Corporate Governance (Bingley), 17(2), 284–304. Agyemang, A. O., Yusheng, K., Ayamba, E. C., Twum, A. K., Chengpeng, Z., & Shaibu, A. (2020). Impact of board characteristics on environmental disclosures for listed mining companies in China. Environmental Science and Pollution Research, 27(17), 21188– Ahid G., M., Mohamad, N. R., & Ahmad, N. (2016). Board characteristics and corporate social responsibility disclosure in the Jordanian banks. Corporate Board: Role, Duties and Composition, 12(1), 84–100. Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian Listed Firms. Jamar, 7(1), 1–20. Al Fadli, A., Sands, J., Jones, G., Beattie, C., & Pensiero, D. (2020). Board independence and CSR reporting: Pre and post analysis of JCGC 2009. International Journal of Law and Management, 62(2), 117–138. Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2019). The level of voluntary disclosure practices among public listed companies in Saudi Arabia and the UAE: Using a modified voluntary disclosure index. International Journal of Disclosure and Governance, 9(2), 181–201. Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020). Corporate economic, environmental, and social sustainability performance transformation through ESG disclosure. Sustainability, 12(9), 1-20. Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12(3), 210-222. Alsaeed, K. (2006). The association between firm-specific characteristics and disclosure: The case of Saudi Arabia. Managerial Auditing Journal, 21(5): 476-496. Awad, I. O., Ibrahim, P., & Hegazy, R. (2016). Reviewing the implications of corporate governance , corporate social responsibility on corporate failure in the literature : developing countries, 7(1), 22–30. Ballester, L., González-Urteaga, A., & Martínez, B. (2020). The role of internal corporate governance mechanisms on default risk: A systematic review for different institutional settings. Research in International Business and Finance, 54, 101293, 1-27. Bananuka, J., Tumwebaze, Z., & Orobia, L. (2019). The adoption of integrated reporting: a developing country perspective. Journal of Financial Reporting and Accounting. 17(1), 2-23. Barakat, F. Q, López Pérez, M., V.& Rodríguez A., L. (2015). Corporate social responsibility disclosure (csrd) determinants of listed companies in palestine (pxe) and Jordan (ASE). Biomass Chem Eng, 49(23–6). Coffie, W., Aboagye-Otchere, F., & Musah, A. (2018). Corporate social responsibility disclosures (CSRD), corporate governance and the degree of multinational activities Evidence. Journal of Accounting in Emerging Economies, 8(1), 106–123. Dewa Made D.J.A. Asri D.P, Ni Made D.R, & Ni Gusti P.W (2020), Effect of Firm Size, Leverage, and Environmental Performance on Sustainability Reporting in Indonesia. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(1), pp- 40-4 Efuntade, A. O., & Akinola, A.O (2020). Firm characteristics and financial performance in quoted manufacturing companies in Nigeria. International Journal Business Finance. Management. Research, 7, 25-32 Egbunike, A. P & Efionayi,D.O (2021) ownership structure and corporate social responsibility disclosure of listed banks in Nigeria. Journal of Contemporary Issues in Accounting (JOCIA) .( 1), 117-128 El-Bassiouny, D., & El-Bassiouny, N. (2018). Diversity, corporate governance and CSR reporting: A comparative analysis between top-listed firms in Egypt, Germany and the USA. Management of Environmental Quality: An International Journal. El Hussein, N. H. A. (2018). The Sharia supervisory board: does it influence corporate social responsibility disclosure by islamic banks? A Review. Journal of Islamic Studies and Culture, 6(1), 121–132. Eneh, O. M. & Amakor, I. C. (2022) board structure and corporate social responsibility performance in listed manufacturing firms in Nigeria. Research Journal of Management Practice. 2, (2) 17-28 Ejike, S.I. (2020).Empirical study of impact of capital structure on deposit money banks in Nigeria. Advanced Journal of Economics Business and Accounting, 1(2), 48-62 Emeka-Nwokeji, N. A., Nangih, E, Chiedu, C.O., Chendo, N.A, &Eboatu, I (2021) Monitoring mechanism and social sustainability disclosure practices among firms in Nigeria: cross sectional analysis of 2018 corporate governance reform. European Journal of Business, Economics and Accountancy 9 ( 2), 68-101 Freeman, R. (1984). Strategic management: A stakeholder approach‘, Advances in strategic management, 1, (1), 31–60 Gamerschlag, R., Möller, K., & Verbeeten, F. (2010). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 5(2), 233–262. García-Meca, E., & Sánchez-Ballesta, J.P. (2010). The association of board independence and ownership concentration with voluntary disclosure: a meta-Analysis. European Accounting Review, 19, 603- 627. Gamerschlag, R., Möller, K. & Verbeeten, F. (2010). Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science, 5(2), 233-262. García-Sánchez, I. M., & Martínez-Ferrero, J. (2017). Independent Directors and CSR Disclosures: The moderating effects of proprietary costs. Corporate Social Responsibility and Environmental Management, 24(1), 28–43 Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10 /4, 569 – 590. Gnanaweera, K.A., & Kunori, N. (2018). Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators. Cogent Business and Management, 5(1), 1-21. Inua O.I, &Emeni, A.A (2019) corporate governance attributes and social sustainability reporting, International Journal of Accounting & Finance (IJAF) .8, (1), 21-37 Jomo, S., Lindberg, D. L., & Nowland, J. (2017). Are Board Governance Characteristics associated with Ethical Corporate Social Responsibility Disclosures ? The Case of the Mandatory Conflict Minerals Reporting Requirement. Journal of Leadership, Accountability and Ethics, 14(3), 101–116. Kilincarslan, E., Elmagrhi, M. H., & Li, Z. (2020). Impact of governance structures on environmental disclosures in the Middle East and Africa. Corporate Governance (Bingley), 20(4), 739–763. Martínez?Ferrero, J., & García?Meca, E. (2020). Internal corporate governance strength as a mechanism for achieving sustainable development goals. Sustainable Development, 28(5), 1189-1198. Marrone, A. (2020). Corporate governance variables and integrated reporting. International Journal of Business and Management, 15(5), 26-36. Miras-Rodríguez, M., Martínez-Mart