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Influence of Board Characteristics on Carbon Emission Disclosure: Evidence from the Nigerian Oil and Gas Sector

Author

Listed:
  • Oyerogba Ezekiel

    (College of Social and Management Sciences, Bowen University, Iwo, Nigeria)

  • Sunday Olugbenro

    (Department of Bursary, Oyo State College of Education, Lanlate, Nigeria)

  • Sunday Omojola

    (College of Social and Management Sciences, Bowen University, Iwo, Nigeria)

  • Olatunde Wright

    (College of Social and Management Sciences, Bowen University, Iwo, Nigeria)

  • Olateju Aregbesola

    (College of Social and Management Sciences, Bowen University, Iwo, Nigeria)

Abstract

This study investigates whether board characteristics influence a firm’s carbon emission disclosure, in the context of the Nigerian listed oil and gas companies. Board characteristics is divided into board composition (board size, board independence and board structure) and board diversity (board gender diversity, ethnicity and background). The study assessed data from 22 quoted oil and gas companies for the fifteen-year period (2009-2023). The study adopted ordered regression for data analysis and concludes that board structure, board independence, board gender diversity and board ethnicity significantly influence the likelihood of high-quality carbon emission disclosure. The findings established the significant roles of the board in allocating resources to environmentally friendly activities, monitoring managerial activities, and ensuring that firms meet its obligation to operate in a climate friendly manner.

Suggested Citation

  • Oyerogba Ezekiel & Sunday Olugbenro & Sunday Omojola & Olatunde Wright & Olateju Aregbesola, 2024. "Influence of Board Characteristics on Carbon Emission Disclosure: Evidence from the Nigerian Oil and Gas Sector," International Journal of Energy Economics and Policy, Econjournals, vol. 14(5), pages 582-592, September.
    • Handle: RePEc:eco:journ2:2024-05-60
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    More about this item

    Keywords

    Board Characteristics; Carbon Emission Disclosure Quality; Board Gender Diversity; Board Ethnic Diversity;
    All these keywords.

    JEL classification:

    • C32 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models

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