“…However, it is expected that the committee attributes will ensure that financial statements disclose relevant environmental information to cater the needs of relevant users. Nevertheless, prior studies (Appuhami and Tashakor, 2017; Alnabsha et al , 2018; Chariri et al , 2018; Talpur, 2018; Bicer, 2019; Chijoke-mgbame et al , 2020; Velte, 2020; Dwekat, 2021; Pucheta-Martínez et al , 2021; Jibril and Maikano, 2022) have been conducted with aim to assess the impact of AC attributes on environmental disclosure. Thus, the findings of these studies are mixed, as some reported positive relationship between AC attributes and environmental disclosure, some studies reported positive, negative relationship and other studies reported zero relationship.…”