Board of Directors and Corporate Social Responsibility Reporting of Quoted Companies in Nigeria

Abstract

Originality/Value: The paper concludes that female directors, firm size and debt are the key elements of corporate social responsibility reporting of quoted firms in Nigeria. [...]shareholders should appoint more women on the board. [...]there is need to investigate further the role of CSR in business. Bulto (2011) and Jensen (1993) agreed that board size had negative influence. [...]in null form, this study predicts that: Pantamee (2014) found it to be significant and negative. [...]in null form, this study opines that: Two models were adapted and tested based on Ahmed (2016) in his treatise corporate social responsibility disclosure and financial performance of quoted deposit money banks in Nigeria: Whereas: sdix = Social disclosure index, measured by (Ahmed, 2016). csrr = Corporate social responsibility disclosure, measured by its dummy, that is, presence of it 1, 0 otherwise (Ahmed, 2016). bsiz = Board size (Martin & Herrero, 2018; Xian et al., 2014; Yahaya & Tijjani, 2020). bdil = Number of meetings (Harywaman et al., 2020; Naseem et al., 2019; Yahaya & Bilyaminu, 2020). bgdr = Board female members (Isa & Sabo, 2015; Naseem et al., 2019; Riyadh et al., 2019; Yahaya & Bilyaminu, 2020; Yahaya & Awen, 2020).