Effect of Females in the Boardroom on Corporate Sustainability Reporting
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Date
2022-10
Journal Title
Journal ISSN
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Publisher
Department of Accounting and Finance, Federal University Gusau, Zamfara State –Nigeria
Abstract
Increasing body of research overtime has focused on corporate sustainability
reporting due to its global significance. However, there is still scarcity of studies,
especially, on the role of women in improving corporate sustainability reporting.
Furthermore, this relationship is rarely investigated using African data. This
studytakes advantage of this existing gap to explore the effect of female directorship
andrepresentation in the audit committee on corporate sustainability reporting. This
study utilized 120 firm year observations from sampled African firms that adopted for
the period 2015 to 2020. Using quantitative approach, regression analysis wasused to
test the hypotheses. The results of the regression analysis indicate that both female
directorship and female presence in the audit committee have a significant positive
effect on corporate sustainability reporting. It is therefore recommended that women
directorship should be mandated on the boards of African firms to improve corporate
sustainability reporting.