BOARD CHARACTERISITCS AND CARBON EMISSION DISCLOURE OF LISTED OIL AND GAS FIRMS IN NIGERIA
Keywords:
Board Size, Board Independence, Carbon Emission Disclosure, Gender DiversityAbstract
This study ascertained the effect of board characteristics on carbon emission disclosure of listed oil and gas firms in Nigeria for twelve years period spanning from 2012-2023. Specifically, three objectives were formulated. Purposively, nine (9) listed oil and gas firms constituted the sample size of this study between 2012 and 2023. Ex-Post facto research design and content analysis were adopted while secondary data were extracted from the annual reports and accounts of the sampled firms and were analysed using E-Views 10.0 statistical software. This study utilised inferential statistics via Pearson correlation and Panel Least Square (PLS) regression analysis. Findings from the empirical analysis showed that gender diversity has a significant and positive effect on carbon emission disclosure (β1= 0.149741; P-value = 0.0094); board size has a significant but negative effect on carbon emission disclosure (β2= -0.132279; P-value = 0.0000); board independence has a significant and positive effect on carbon emission disclosure (β3= 0.329993; P-value = 0.0000). The study concludes that the components of board characteristics considered in this study are important variables in influencing on carbon emission disclosure of listed oil and gas firms in Nigeria. It was recommended amongst others that independent directorship should be encouraged in organizations since independent directors bring a wealth of benefits to a company board, including objectivity, strategic insight, effective governance, and improved stakeholder confidence. Their role is crucial in fostering a healthy corporate culture and supporting sustainable, long-term success.
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