Vol. 1 No. 3 (2023)
Articles

BOARD ATTRIBUTES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM NIGERIA AND SOUTH AFRICA

Innocent Chukwuebuka Nnubia
Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. ic.nnubia@unizik.edu.ng
Chiamaka Lauretta Anaike
Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. lc. abaekobe-anaike@unizik.edu.ng
Lucy Cecilia Mmadubuobi
Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. lc.mmadubuobi@unizik.edu.ng

Published 2023-11-06

Keywords

  • Board attributes,
  • CSR disclosure,
  • board size,
  • board independence,
  • board diversity

How to Cite

Innocent Chukwuebuka Nnubia, Chiamaka Lauretta Anaike, & Lucy Cecilia Mmadubuobi. (2023). BOARD ATTRIBUTES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM NIGERIA AND SOUTH AFRICA. Open Access Journal of Social Sciences Research, 1(3), 1-20. https://www.openjournals.ijaar.org/index.php/oajssr/article/view/237

How to Cite

Innocent Chukwuebuka Nnubia, Chiamaka Lauretta Anaike, & Lucy Cecilia Mmadubuobi. (2023). BOARD ATTRIBUTES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM NIGERIA AND SOUTH AFRICA. Open Access Journal of Social Sciences Research, 1(3), 1-20. https://www.openjournals.ijaar.org/index.php/oajssr/article/view/237

Abstract

The study investigated the relationship between board attributes and corporate social responsibility (CSR) disclosure of manufacturing firms in Nigeria and South Africa. To achieve the objective, board attributes key proxy variables were used in the study, namely board size, boards independent and board diversity while CSR disclosure which is the dependent variable on the other hand is measured using dummy. 

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