The Impact of Audit Committee Attributes on Sustainability Disclosure in Oil and Gas Firms"

Student: Sani Garba Ahmad (Project, 2025)
Department of Accounting
Ahmadu Bello University, Zaria, Kaduna State

Abstract

ABSTRACT
This study eplores the efect of audt commitee atributes on the sustainabllty disclosure of
lisred oil and gas firms in Nigeria.Given the rising global emphasis on sustainability
pracices,the role of corporate governance in ensuring transpareney and accountability is
increasingly critical.Using data from listed companies on the Nigerian Stock Exchange
(NSE),the study employs a quantitative approach,analyzing the relationship betveen these
attributes and sustainability reporting.Findings from the study provide insights into how
audit commitees can inuence corporate social responsibility (CSR)practices,contribhuing
to enhanced stakeholder confdence and sustainable development within the industry.The
resulls also ofer implications for poligymakers,regulators,and corporate management in
shaping efecive corporate govemance frameworks to improve sustainability ouicomes in
Nigeria's oil and gas sector.

Keywords
Audit Committee Attributes Sustainability Disclosure Oil and Gas Firms Nigeria Corporate Governance Environmental Reporting Sustainability Reporting"
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