Board Attributes and Environmental Disclosure Practices among Quoted Manufacturing Companies in Nigeria.

This study investigated board attributes and environmental disclosure practices among listed pharmaceutical and cement companies in Nigeria. The population of the study consisted of thirteen (13) Nigerian listed companies out of which ten (seven pharmaceutical and three cement Companies) companies were purposely selected based on the availability of data. The study covered a period of ten years (2012 to 2021) and employed Random Fixed Effect Regression for analysis. The results of the study showed that board independence and board gender diversity have a positive and significant relationship with environmental disclosure practices. However, board meetings had a negative and significant impact on environmental disclosure, while board size had a positive but insignificant influence on environmental disclosure. The study concluded that board attributes contributed to environmental disclosure practices of Nigerian listed pharmaceutical and cement companies in Nigeria. Therefore, the study suggested that every company should ensure the inclusion of appropriate board attributes to encourage voluntary environmental disclosure practices among Nigerian listed pharmaceutical and cement companies. [ABSTRACT FROM AUTHOR]