The Effect of Corporate Governance on Environmental Accounting Information Disclosure of Listed Firms in Nigeria

Corporate governance and its integration with the disclosure of environmental accounting information has received considerable interest in recent years (see Galbreath 2016). Significantly, incorporation of environmental accounting information disclosure and corporate governance in firm success are being highlighted. The aim of the appeal is to create a durable ecosystem that fosters efficiency and efficacy in the functioning of commercial entities, while also being advantageous to human beings. After a comprehensive analysis, several other issues were discovered regarding the differentiation between independent directors and executive directors. The research objectives are to examine the relationship between board size and environmental accounting information disclosure of listed firms in Nigeria. to evaluate the influence of board gender diversity on environmental accountinginformation disclosure of listed firms in Nigeria. To determine the effect of board independence on environmental accounting information disclosure of listed firms in Nigeria. the following research question. What is the relationship between board size and environmental accounting information disclosure of listed firms in Nigeria?, To what extent does board gender diversity influence environmental accounting information disclosure of listed firms in Nigeria? This study aimed to examine the correlation between board qualities and the disclosure of environmental information by publicly listed firms in Nigeria. In order to achieve this objective, research inquiries and conjectures were proposed, and secondary data on the variables of interest was obtained over a duration of eight years, from 2015 to 2022. Furthermore, regression models were constructed to facilitate the examination of hypotheses, employing the STATA 13.0 version of Windows software. The validity checks conducted on the regression analysis indicated that the independent variables used in this study did not exhibit any signs of multicollinearity (refer to Table 4.2 and 4.3). The variables underwent heteroscedasticity tests using the Breusch-Pagan/Cook Weisberg Test. The results in Table 4.4 showed that the fitted values of EID are 264.73, with a p-value of 0.0000. This indicates that the data set does not exhibit heteroscedasticity. These subjects have drawn professionals in business and accounting discussion due to their relevance in firm disclosure policies and environmental disclosure. Research has demonstrated that investors highly prioritise the information provided in a company's financial reports. However, it is crucial to acknowledge that the integrity of financial reporting is at risk or may be compromised if these reports are inadequate or fail to accurately reflect the intended representation. the following suggestions were provided, Companies should not focus solely on the increasing the size of their board in order to improve environmental accounting information disclosure. Rather, they should focus on improving the quality of their board, by ensuring that they have members with expertise in environmental