EFFECTS OF AUDIT COMMITTEE INDEPENDENCE AND GENDER DIVERSITY ON SUSTAINABILITY REPORTING DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

This study inspected the effects of audit committee independence and gender diversity on sustainability reporting disclosure among industrial goods quoted companies in Nigeria. The study assumed a descriptive ex-post-facto research design using secondary data obtained from the audited annual reports of selected firms. The population comprised 50 manufacturing companies listed on the Nigerian Exchange Group (NGX), from which 13 firms were purposively selected based on operational consistency between 2015 and 2024. Data were analyzed using multiple linear regression, while diagnostic tests were conducted for validity and reliability of the model. It was discovered that audit committee independence has a positive and statistically significant effect on sustainability reporting disclosure (? = 0.161, p = 0.004), indicating that independent audit committee members enhance monitoring, transparency, accountability, and reporting quality. Conversely, audit committee gender diversity recorded a negative but insignificant effect (? = -0.850, p = 0.990). it was further discovered that the regression model was statistically significant and suitable for prediction. The conclusions arrived at was that strengthening audit committee independence improves sustainability reporting practices and corporate governance quality. It recommends increased inclusion of qualified independent members in audit committees and the promotion of inclusive governance practices to enhance long-term reporting effectiveness.

0 23 Jun, 2026

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JBMIC PORTAL SYSTEM

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