Sustainability Disclosure Quality: Does Risk Committee Attributes Matter? An Examination of Quoted Oil and Gas Firms in Nigeria
サステナビリティ開示の質：リスク委員会の属性は重要か？ナイジェリア上場石油・ガス企業の検証 (AI 翻訳)
S. Odunko, J. Okpe, Jeremiah Ogorry Ogbu, R. Rena, Seini Odudu Abu
🤖 gxceed AI 要約
日本語
ナイジェリア上場石油・ガス企業を対象に、リスク管理委員会（RMC）の属性（規模、独立性、専門性、会議頻度）がサステナビリティ開示の質に与える影響を2014〜2023年のパネルデータで検証。固定効果回帰の結果、RMCの規模と独立性は開示の質と有意に関連するが、専門性や会議頻度は有意でない。企業年齢も有意な関連を示した。
English
This study examines how risk management committee attributes (size, independence, expertise, meetings) affect sustainability disclosure quality in Nigerian listed oil and gas firms, using panel data from 2014-2023. Fixed effects regression reveals that committee size and independence significantly relate to disclosure quality, while expertise and meeting frequency do not. Firm age also shows a significant relationship.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まり、ガバナンス体制と開示品質の関連が注目される。本稿の知見は、リスク委員会の構成が開示の実効性に影響する可能性を示唆し、日本の有報・統合報告書でのガバナンス開示の改善に示唆を与える。
In the global GX context
Globally, this adds evidence from an African emerging market on the governance-disclosure nexus, complementing studies from developed markets. It underscores the importance of board-level committee composition for sustainability reporting quality, relevant to ISSB and CSRD implementation contexts.
👥 読者別の含意
🔬研究者:Provides empirical evidence on governance attributes and sustainability disclosure in an understudied African context.
🏢実務担当者:Highlights that risk committee size and independence may enhance sustainability disclosure quality, suggesting governance adjustments.
🏛政策担当者:Suggests that regulatory frameworks could emphasize risk committee composition to improve disclosure transparency.
📄 Abstract（原文）
This article investigates whether and how risk management committee (RMC) attributes affect sustainability disclosure quality in Nigerian quoted oil and gas firms. Specifically, it examines how size, independence, expertise and meetings of the RMC influence sustainability reporting, corporate social responsibility (CSR), impact investing and responsible business practices, particularly in oil and gas entities in Nigeria. The study employs a panel data set covering 10 years (2014–2023) across designated oil and gas firms publicly traded on the Nigerian Exchange Group (NGX). Information was sourced from annual reports and analysed using fixed effects regression techniques after conducting relevant diagnostic tests, including multicollinearity, normality and heteroskedasticity checks. The findings reveal that the size and independence of the risk committee have a substantial relationship with sustainability disclosure quality. Other attributes, such as expertise and meetings, exert no statistically significant influence. Firm age, included as a control variable, displays a substantial and meaningful relationship with sustainability disclosure quality. The study concludes that while risk committee composition is important, its impact on sustainability reporting may depend on members’ specific commitment and competence in environmental, social and governance (ESG) matters. It recommends that firms integrate ESG expertise into their governance structures and ensure meaningful engagement by risk committees to enhance transparency and accountability.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1177/09746862261463344first seen 2026-08-09 05:36:49
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