Women on board, institutional ownership and emissions disclosure practices as tools for attaining sustainable development goals in Nigeria
Rabiu Saminu Jibril
Abstract:Purpose
This study aims to examine how women on board influence quality and quantity disclosure of emissions discharge by the listed non-financial firms for the period of six years (2016–2021), with institutional ownership as a moderator.
Design/methodology/approach
The study obtained data from a sample of 83 listed non-financial firms. A content analysis technique was employed to compute emissions disclosure indexes using Global Reporting Initiatives standards from the sampled firms. Random and fixed effect… Show more
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