EFFECT OF BOARD ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED HEALTHCARE COMPANIES IN NIGERIA
Abstract
ABSTRACT
This study examined the effect of board attributes (board size, board independence, and board gender diversity) on Corporate Social Responsibility Disclosure of listed healthcare companies in Nigeria. The study adopted an ex-post facto research design and utilized secondary data extracted from the annual reports of selected listed Healthcare companies. CSRD was measured as a binary variable, coded 1 if a firm disclosed at least one CSR activity and 0 otherwise. Board size, board independence, and board gender diversity served as the explanatory variables. Data were analyzed using Stata 14 statistical software. Descriptive statistics, correlation analysis, and multiple regression techniques were employed. The regression results revealed that board size and board gender diversity have positive and statistically significant effects on CSRD, while board independence has a positive but statistically insignificant effect. The study concludes that board attributes play a significant role in influencing CSR disclosure among listed healthcare companies in Nigeria. The study recommends that healthcare firms strengthen board composition, particularly in terms of size and gender diversity, to enhance CSR disclosure practices.
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