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Corporate Governance Committees and Sustainability Reporting of Listed Consumer Goods Firms in Nigeria

Author

Listed:
  • Anas Idris Abdulwahab

    (National Identity Management Commission)

  • Hussaini Bala

    (Department of Accounting, Faculty of Administrative Sciences and Economics, Tishk International University, Erbil, Kurdistan Region – Iraq)

  • Onipe Adabenege Yahaya

    (Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.)

  • Murtala Abdullahi

    (Department of Accounting, Faculty of Management Sciences, Kaduna State University, Kaduna, Nigeria.)

Abstract

This study investigated the impact of corporate governance committees (finance, risk, remuneration and audit) on corporate sustainability reporting of 20 sampled consumer goods firms in Nigeria. In order to achieve the above stated objectives, this study employed a correlational research design to analyze data from 20 listed consumer goods firms in Nigerian Exchange Group (NGX) for the period of twelve (12) years (2011-2022) both years all-encompassing. Also, stakeholder’s theory was used to underpin this study. The logistic regression result revealed that finance, risk, and audit committees have a statistically positive significant association with sustainability reporting of listed consumer goods firms in Nigeria. While on the other hand, remuneration committee documented a positive but insignificant correlation with sustainability reporting of listed consumer goods firms in Nigeria. This study calls for more studies on corporate governance committees and sustainability reporting in another domain other than the consumer goods firms.

Suggested Citation

  • Anas Idris Abdulwahab & Hussaini Bala & Onipe Adabenege Yahaya & Murtala Abdullahi, 2023. "Corporate Governance Committees and Sustainability Reporting of Listed Consumer Goods Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(7), pages 1761-1770, July.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:7:p:1761-1770
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    References listed on IDEAS

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    1. Syaiful Baharee Jaafar & Mohd Mohid Rahmat & Kieran James, 2015. "An empirical examination of the role of the remuneration committee in the relationship between board of directors and remuneration," International Journal of Monetary Economics and Finance, Inderscience Enterprises Ltd, vol. 8(2), pages 126-142.
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    4. repec:eme:jaar00:jaar-11-2021-0301 is not listed on IDEAS
    5. Kathleen M. Kahle & René M. Stulz, 2017. "Is the US Public Corporation in Trouble?," Journal of Economic Perspectives, American Economic Association, vol. 31(3), pages 67-88, Summer.
    6. Hussaini Bala & Noor Afza Amran* & Hasnah Shaari, 2018. "The Relationship between Audit Committee Attributes and Audit Fees of Listed Companies in Nigeria," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 402-408:6.
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