| Summary, etc |
ABSTRACT<br/>The purpose of this study is to investigate the effect of corporate governance on environmental <br/>disclosure of listed companies in the Nigerian oil and gas sector. Secondary data from the <br/>annual reports and financial statements of the publicly traded firms for a period of ten years <br/>(2013-2022) was used as the main source of data collection. Ten (10) oil and gas companies <br/>listed on the Nigerian Exchange Group (NGX) were chosen using census sampling technique <br/>because all the listed oil and gas companies were included in the study. Mean and standard <br/>deviations were used to answer the research questions while simple linear regression and <br/>multiple linear regression was used to test the hypotheses of the study. Contrary to initial <br/>expectations, the research documented that all variables (Table 4.16), including board <br/>independence (β = -0.067, t-value = -0.495, p = 0.05, sig = 0.622), board size(β = -0.003, tvalue = -0.021, p = 0.05, sig = 0.983), board meeting(β = 0.004, t-value =<br/>0.030, p = 0.05, sig = 0.976) and board gender diversity (β = 0.050, t-value = 0.370, sig. = <br/>0.712) showed statistically insignificant effects on environmental disclosure practices. As a <br/>result, the study’s conclusion is that corporate governance does not exert a significant <br/>influence on environmental disclosures. These study recommends for a deeper understanding <br/>of the intricate dynamics between corporate governance and environmental disclosure in the <br/>context of the oil and gas industry in Nigeria.<br/>Keywords: Board gender diversity, board independence, board meeting, board size, <br/>corporate governance, environmental disclosure |
