Corporate governance and corporate social/environmental disclosures

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SUMMARY

Based on the empirical analysis of the data for the study, we conclude that Audit Committee meeting (AudCM) does not really affect the Corporate Environmental Disclosure of firmsm listed in the Nigeria Stock Exchange (NSE). Also, no significant connection was discovered between Board Size (BSize) and Corporate Environmental Disclosure which shows that board size does not really affect the extent of firms’ corporate social responsibility. However, Board Independence (BInd) has a long way to go in impacting the Corporate Environmental Disclosure of firms. Lastly, the number of board meetings (BMeet) attended by the board of a firm does not significantly affect the Corporate Environmental Disclosure of that firm.

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