CHIEF EXECUTIVE OFFICER ATTRIBUTES AND SUSTAINABILITY REPORTING IN NIGERIA FIRMS

ABSTRACT

The study broadly examines the impacts of CEO attributes on sustainability reporting in Nigerian firms. The data employed in this study are secondary data extracted from annual reports of listed firms for period of five (5) years (2018-2022). The ordinary Least Square regression technique was used to analyse the data. The results from the regression revealed that CEO ownership (CEOOWN) had a positive and statistically significant relationship with sustainability reporting (SUSREP) in Nigeria. CEO Nationality had a positive but statistically significant relationship with sustainability reporting (SUSREP). The result also shows that CEO nationality is therefore a strong determinant of sustainability reporting in Nigeria. CEO gender (CEOGEN) had a negative but statistically significant relationship with sustainability reporting (SUSREP) in Nigeria. Finally, CEO educational background (CEOEDU) had a positive and insignificant relationship with sustainability reporting (SUSREP) in Nigeria since the coefficient of CEO education (CEOEDU) variable did not pass the five percent significance test. This means that CEO educational background (CEOEDU) is not sensitive to sustainability reporting (SUSREP), among the sampled companies for this study. Sustainability reporting models should be updated for Nigerian listed firms and promote it through the reinforcement of the collaborations of regulators, shareholders, boards of directors, enterprises, universities and institutes.