IJSRP, Volume 11, Issue 4, April 2021 Edition [ISSN 2250-3153]
Olayinka, Olalekan Moses and Owolabi, Sunday Ajao
Abstract:
Environmental Sustainability reporting enhances the quality of financial reporting by revealing the corporate investments in the care of the environment. As a result of the deficiency of traditional financial reporting in information disclosure to stakeholders on the impact of negative externality resulting from company operations, the need for environmental sustainability reporting has become a global phenomenon. This study explored the effect of corporate governance dimensions of board size, board independence, chief executive officer (CEO) duality, female directorship and board ownership on environmental sustainability reporting.