This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry in Nigeria -the oil and gas industry. The paper aims to evaluate the extent of sustainability disclosure in the annual report's oil and gas industries. The study retrieves secondary data on sustainability disclosure for 10 years (2010 -2019) from eight oil and gas industries listed in the Nigerian stock exchange through a desktop approach and content analysis methodology. Content analysis of the sustainability disclosure is to identify items of sustainability disclosed in the annual reports. The paper assesses the extent of disclosure by adopting the global reporting initiative's scoring index. Findings from the analysis indicate a very lowlevel climate change and environmental pollution disclosure. Only 13.8% of the companies disclosed their impact on climate change and environmental pollution. On the contrary, all the companies revealed their community investment, which this paper regards as legitimizing smokescreen ecological pollution. The paper contributes to the literature by connecting the legitimacy theory to the decoying sustainability disclosure of oil and gas companies in Nigeria. In conclusion, the study recommends more stringent sustainability disclosure policies for the oil and gas to provide more information for environmental and climate change advocates and investors in censuring the companies, which might instill improved environmental compliance.

This study evaluates the stock market reaction to monetary policy modifications in an emerging market using Nigeria as a case study.  Due to the crucial role the stock market plays in the global economy and finance, it becomes an attraction for most researchers and policymakers who try to find a basis for its smooth operation.  This study uses data that cover a period from 1998 to 2018 to establish what the position is in recent times empirically. The data are collected on all share index, money supply, interest rate and exchange rate. The multiple regression results provide evidence that the money supply has a significant favourable influence on the all-share index. In contrast, the interest rate has an immaterial harmful effect on the stock market output.  However, the result indicates that the exchange rate affects the stock market performance negatively, but the effect is insignificant. Based on these findings, the study suggests pilot test running of all monetary policy amendments by the monetary authority in the country before full implementation.  The government should encourage the CBN to cut down on interest rate and avoid all policies that will lead to a crash in the Nigerian stock market.   Received: 16 October 2020 / Accepted: 12 February 2021 / Published: 10 May 2021

This paper aims to discover the association between various audit committee and board attributes and the market performance of listed deposit money banks in Nigeria. The study intends to determine the influence of audit committee size, gender diversity, expertise, board size and board shareholding on market performance (measured by Tobin Q). Panel data was gathered from twelve (12) banks listed on the Nigerian Stock Exchange from 2013 to 2017. The study used fixed and random regression analysis. The results concluded that the association between audit committee size, board size and Tobin Q was negatively significant. There was a positively significant impact of audit committee gender diversity and audit committee expertise on Tobin Q. The study showed a positive but insignificant influence of board shareholding on market performance. The results imply that weakness in governance structures might lead to lower market performance. This study recommends that firms ensure that appointment criteria prioritize knowledge and competence, and regulatory bodies are also encouraged to track the compliance of listed firms with corporate governance regulations. AcknowledgmentThe authors would like to acknowledge Covenant University for its financial support during the course of this research paper.

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Developments in the Urban communities has become issue of great concern. Urban development has been rapid with urban centres springing up from rural communities and sometimes creating an imbalance in environmental systems with attendant consequences and advantages. The study therefore explored the urban system housing development within the context of formulating framework for development, renewal and upgrading in order to achieve sustainable development in urban and rural communities. The aim of the study was to carry out a longitudinal survey of selected areas where there is occurrence of concentration of rural-urban, urban-rural settlement within the selected study areas. Survey was conducted on some parameters as part of the calibrated questionnaire that was designed in Likert Scale 1-5 used for the study. The parameters include evaluation of existing renewal and upgrading pattern, upgrading system, renewal strategies, features of rural-urban growth, challenges of urban renewal and regenerations, influence of urban and rural upgrading system on employment availability, health challenges associated with urban-rural settlement and post occupancy study of satisfaction level of residents of urban and rural settlement housing facilities. The study engaged population of 5 different locations with 100 residents drafted from various selected locations classified as urban and rural settlement as respondents. The data was analysed using Mean Item Score, Simple percentages and regression analysis. Some of the striking contribution in this study includes: System to formulate good renewal and resuscitating, it also include resuscitating decayed component of rural setting at urban location. The study also contribute to knowledge in advocating strategies for urban and renewal strategy like compilation of plans for physical development of the area, development of identified locations, re-accommodation and resettlement of displaced settlements, re-accommodation and resettlement of displaced settlements and reconstruction of the areas devastated by development programmes. Similarly, rural and urban development would bring employment opportunity for all classes of trade either skill labour, un-skill labour and semi-skill labour. Construction activities would attract and provide fortune to different workers category there creating prosperity for all. Finally, the study developed a system framework that could be used for urban and rural settlement regeneration, revitalization, redevelopment and reconstruction. The developed framework would assist in eliminating accommodation challenges, employment problems and health care issues often associated with disparity in settlement growth when rural settlement metamorphosed into urban settlement.