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ZENODO
Dataset . 2025
License: CC BY
Data sources: ZENODO
ZENODO
Dataset . 2025
License: CC BY
Data sources: Datacite
ZENODO
Dataset . 2025
License: CC BY
Data sources: Datacite
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BOARD GENDER DIVERSITY, FOREIGN DIRECTORS, AND CORPORATE SUSTAINABILITY REPORTING IN NIGERIA

Authors: Olumoh, Yusuf Alabi;

BOARD GENDER DIVERSITY, FOREIGN DIRECTORS, AND CORPORATE SUSTAINABILITY REPORTING IN NIGERIA

Abstract

While sustainability has become a global call, manufacturing firms in Nigeria continue to face challenges in making their corporate sustainability reporting transparent. Precisely, the challenges are often symptomatic of poor underlying corporate governance structures, particularly in the composition of the board in terms of gender and the presence of foreign directors. Though highly recognized for driving improved sustainability practices, boards that are diverse and internationally oriented are yet to be certain about their particular influence on sustainability reporting in Nigeria. In light of these challenges, this study seeks to explore how board gender diversity and foreign directorp resence influence corporate sustainability reporting in Nigeria. The study adopted an ex-post factor research design and sampled 20 manufacturing companies using a judgmental sampling approach. The study utilized secondary data collected from annual reports of listed manufacturing firms throughout 2010–2023 and employed an error-corrected panel regression technique for data analysis. The findings indicate that board gender diversity positively influencesc orporate sustainability reporting, while the presence of foreign directors does not significantly influence corporates ustainability reporting in Nigeria. This study concludes that diverse and international boards are more likely to leadt o comprehensive sustainability reporting. The present study made available some insight into the role that inclusiveb oard configurations can play in furthering good corporate governance and sustainability in Nigerian firms. The study recommends that corporate entities should ensure that promoting gender diversity on boards is a step towards enhancing their corporate governance and sustainability practices, which also needs companies to encourage andp romote gender inclusion in board appointments to influence their sustainability reporting and dedication towards corporate social responsibility. 

Keywords

Board Gender Diversity, Foreign Directors, Corporate Sustainability Reporting

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    influence
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average