Board Accountability and Sustainability Reporting in Nigerian Companies

Bassey; Bassey Ubi

doi:10.56201/jafm.vol.12.no9.2026.p1.9

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Board Accountability and Sustainability Reporting in Nigerian Companies

Bassey, Bassey Ubi

Abstract

The purpose of the study was to examine board accountability and sustainability reporting in Nigerian companies. Specifically, the study seeks to: examine the effect of board transparency on sustainability reporting in Nigerian companies; determine the effect of board responsibility on sustainability reporting in Nigerian companies; assess the effect of board oversight on sustainability reporting in Nigerian companies; and to evaluate the effect of board ethical conduct on sustainability reporting in Nigerian companies. This study adopted conceptual review method. Information on Board accountability and sustainability reporting in Nigerian companies was gathered using textbooks, journals, published and unpublished journals, libraries and internet applications. Based on the conceptual review, the following findings were made thus: Board transparency has a positive effect on sustainability reporting in Nigerian companies. Board responsibility has a positive effect on sustainability reporting in Nigerian companies. Board oversight has a positive effect on sustainability reporting in Nigerian companies. Board ethical conduct has a positive effect on sustainability reporting in Nigerian companies. The study recommends that Nigerian companies should strengthen board transparency by ensuring timely, accurate and comprehensive disclosure of material sustainability information. Boards should promote openness in reporting and ensure that both positive achievements and significant sustainability challenges are adequately communicated to stakeholders. Boards of directors should take greater responsibility for sustainability matters by integrating environmental, social and governance considerations into corporate strategy and decision-making. Directors should be held accountable for the sustainability commitments and disclosures of their organisations. Finally, companies should strengthen board oversight of sustainability activities by establishing effective monitoring and review mechanisms. Boards should regularly assess sustainability performance, scrutinise management disclosures and ensure that reported sustainability information is consistent with actual corporate activities.

Keywords

Board accountabilitysustainability reportingboard transparencyboard responsibilityboard oversightboard ethical conduct

References

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Board Accountability and Sustainability Reporting in Nigerian Companies

Abstract

Keywords

References

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