Diversity-In-Board and Environmental Reporting of Listed Manufacturing Companies in Nigeria

  • Salvation Joshua SELVEN Department of Accounting, Faculty of Management Sciences, Plateau State University, Bokkos
  • Nyor Terzungwe Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna
  • Agbi Eniola v Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna
  • Joshua Gambo Samuel Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna
  • Adzor Ibiamke Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna
  • Danazumi Elisha Bako Department of Accounting, Faculty of Management Sciences, Plateau State University, Bokkos,
Keywords: Board diversity, Demographic diversity, Environmental Reporting, Diversity-in-board, Nigeria.


The objective of this study is to examine the effect of diversity-in-board on environmental reporting of listed manufacturing companies in Nigeria. Furthermore, extant literature on this topic focus on the use of isolated or separate demographic attributes rather than a measure of single index which consist of wide range of demographic attributes to proxy diversity-in-board. This study adopts ex-post facto research design. The study has a population of 61 listed manufacturing firms and a sample size of 36 firms which is arrived at based on two-point filter employed to eliminate firms that are not suitable for the study. Through content analysis, secondary data was collected principally from the annual report of the sampled companies. Using descriptive statistics and linear multiple regression, this study found that diversity-in-boards is positive and improves environmental reporting; however the effect is not statistically significant (t =0.84, p = 0.413). Based on the findings of this study, the study recommends that there should be diversity-in-board of listed manufacturing companies in Nigeria. Five areas of diversity-in-boards recommended are gender diversity, age diversity, board nationality and diversity in educational backgrounds.



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How to Cite
SELVEN, S. J., Terzungwe, N., v, A. E., Samuel, J. G., Ibiamke, A., & Bako, D. E. (2022). Diversity-In-Board and Environmental Reporting of Listed Manufacturing Companies in Nigeria. Global Journal of Accounting, 7(2), 137-154. Retrieved from http://gja.unilag.edu.ng/article/view/1396