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ABSTRACT
This study examined corporate board characteristics and sustainability reporting among listed non-financial manufacturing firms in Nigeria.
The study used a sample of 50 quoted firms that are listed on the Nigerian Exchange Group and secondary data which was employed and sourced from the corporate annual reports of the sampled companies quoted on the Nigerian Exchange Group for the period 2016 to 2020.
The fixed effect regression model was used for the analysis and the results of the study showed that Board Size was found to have a negative but statistically significant impact on sustainability reporting, Board Independence was found to impact negatively on sustainability reporting, Board meetings was found to impact negatively on sustainability reporting and Gender Diversity was found to impact positively on sustainability reporting. This study therefore concludes that corporate board characteristics have no significant role on sustainability reporting.
The study recommends that presence of non-executive directors on the board will reduce the level of fraud that is been perpetuated in an organization, which in turn could improve the level of sustainability reporting in an organization.
