Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)

Moderating Effect of Financial Strength on the Relationship Between Board Characteristics and Environmental Sustainability Disclosures

“…For Ofoegbu, Odoemelam and Okafor (2018) study in Nigeria and South Africa, the board independence was statistically significant for the Nigeria sample (applying traditional reporting framework) but not significant for the South Africa sample (applying Integrated Reporting). For the Nigeria findings, they were attributed to strong corporate governance arrangements that may serve as bonding strategies in weak legal environments (traditional reporting framework), a suggestion of a substitutive association between corporate governance and the regulatory framework.…”

“…One of them is the Global Reporting Initiative (GRI) that has built up a willful sustainability disclosure system. The study used the GRI (2011) towards developing the ecological reporting checklist comprising several items as applied in past studies (Odoemelam and Ofoegbu, 2018;Odoemelam, Ofoegbu and Okafor, 2018) Figure 1: The Triple Bottom Line (TPL) Source: adopted from Elkington (1997) Environmental reporting can in simpler way be termed as the disclosures involving effect that an organizational process or operation might have on the natural ecology (Campbell, Craven and Shrives, 2004). In a comprehensive direction, it can be defined as the group of information items relating to an entity's past, present as well as future ecological administration activities together with performance.…”

The Assurance and Advisory Roles of Internal Auditing in Integrated Reporting

“…Literatürde Güney Afrika eksenli entegre raporlama çalışmalarının yoğunluğu dikkat çekmektedir. Ofoegbu, Odoemelam ve Okafor (2018) Haji ve Anifowose (2016) tarafından yapılan başka bir çalışmada ise Güney Afrika'da bir entegre raporlama gereksinimi olan "uygula yada açıkla" kavramının yürürlüğe girilmesi neticesinde uygulanan entegre raporlama trendi araştırılmıştır. Doni, Gasperini ve Pavone (2016); işletmelerin yayınladığı finansal ve finansal olmayan bilgilerin birleştirilmesini içeren yeni bir kurumsal raporlama modeli olan entegre raporlamanın içeriğini ve yapısını borsada işlem gören ve madencilik sektöründe yer alan şirketler bünyesinde incelemişlerdir.…”

Influence of Companies’ Governance Process on Sustainability Reporting in Nigeria

“…The awareness is partly due to the realization that the environment is an asset to be managed and preserved for today and future generations. However, while social and environmental reporting disclosures in some developed countries are mandatory (Gray, Kouhy, & Lavers, 1995;Johnson & Greening, 1999;KPMG, 2015) those in the developing countries like Nigeria seem to be evolving (Adekoya & Ekpenyong, 2009;Iyoha, 2010;Ofoegbu, Odoemelam, & Okafor, 2018). In Nigeria for instance, there have been continuous efforts by the government to protect the natural environment.…”

“…In addition, companies' governance process has been considered an important factor in corporate sustainability reporting (Baba & Abdul-Manaf, 2017;Ofoegbu et al, 2018;Okaro, Ofoegbu, & Okafor, 2018;Otuya & Ofiemun, 2018). It is argued that companies project their corporate governance effectiveness in promoting sustainability, accountability, and transparency by disclosing the impact of corporate activities on the environment in which they operate.…”