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Effect of Board Characteristics on Carbon Emission: Evidence From Oil and Gas Firms in Nigeria

Year: 2025

Type: article

Abstract: This study ascertained the effect of board characteristics on carbon emission disclosure of oil and gas firms in Nigeria from 2012-2024, using board size, and audit committee size as the independent variables. Data were extracted from the annual reports and accounts of the nine oil and gas companies in Nigeria. Ex-Post Facto research design was employed for the study. The study employed Pearson correlation coefficient and Panel least square regression analysis to test the hypotheses. Conclusively, the results of the tested hypotheses revealed that board size has significant and positive effect on carbon emission disclosure and audit committee size has a significant and positive effect on carbon emission disclosure. The study suggested amongst others that large number of board of directors should be encouraged; hence, the large board’s size positively influences carbon emission disclosure and firm performance through effective monitoring and supervisory

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15674666

Authors: Edeogu, Nwakaego Promise, Oyewole, Olubukola Sarah, Okorieocha, Onyedikachi Chikezie, Aliu, Kafayat Arinola

Institution: Alex Ekwueme Federal University, Ndufu-Alike

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: green

OpenAlex ID: W6931232253

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