Board Attributes and Corporate Social Responsibility Disclosures of Manufacturing Firms in Nigeria
DOI:
https://doi.org/10.61143/umyu-jafr.9(1)2026.008Keywords:
Corporate Social Responsibility Disclosures, Board attributes, Manufacturing FirmAbstract
The board of directors plays a central role in shaping corporate governance, managerial oversight, and stakeholder engagement within organizations. This study investigates the influence of selected board attributes on corporate social responsibility disclosures among manufacturing firms in Nigeria. An ex post facto research design was adopted, and a filtered sampling procedure yielded a final sample of 24 firms. Secondary data were obtained from firms’ annual reports covering a ten-year period from 2013 to 2022. Corporate social responsibility disclosures were measured using the Social General Reporting Index, while board attributes were captured through board gender diversity, board size, and board financial expertise. The data were analyzed using descriptive statistics and regression techniques. The findings indicate that the examined board attributes do not exert a statistically significant influence on the level of corporate social responsibility disclosure among the sampled firms. Despite this outcome, the study suggests that manufacturing firms may benefit from maintaining an appropriately structured board that includes adequate size, female representation, and financial expertise to enhance transparency and align with social reporting guidelines.
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