BOARD ATTRIBUTES AND ENVIRONMENTAL REPORTING QUALITY OF LISTED CONSTRUCTION COMPANIES IN NIGERIA

ABSTRACT This study examines the relationship between board characteristics and environmental reporting quality (ERQ) in Nigerian listed construction companies. The study employs a quantitative research approach, utilizing secondary data from annual reports of selected firms. Board characteristics, including board independence (BI), board size (BS), board meetings (BM), board gender diversity (BGD), and board number education (BNE), are analyzed alongside firm-specific control variables such as firm size (FSIZE) and leverage (LEV). Descriptive statistics, correlation analysis, and regression analysis were employed to analyze the data. The findings indicate that board independence, board size, board meetings, and board number education have no significant effect on ERQ. Board gender diversity exhibits a weak negative relationship with ERQ, while leverage has an insignificant positive effect. However, firm size demonstrates a significant positive impact on ERQ, suggesting that larger firms disclose more environmental information. The study concludes that most board characteristics do not significantly influence environmental reporting quality in Nigerian listed construction companies. Therefore, regulatory bodies should consider implementing policies that encourage better corporate governance practices to enhance environmental disclosure. The study recommends future research to explore other corporate governance factors and extend the analysis to different sectors for broader generalizability.