Adigbole, E.A.Musa, YDikki, A.CAbogun, Segun2026-05-022026-05-022025Adigbole et al.https://uilspace.unilorin.edu.ng/handle/123456789/17923The study examined the role of board characteristics and audit firm choice in the Environmental, Social, and Governance (ESG) disclosure in the Nigerian companies. The variables included in the analysis included ESG disclosure which was measured by Global Reporting Initiative (GRI) framework; audit firm choice; and board characteristics, including independence, gender diversity, meeting frequency, and board size, and the control variables, including firm size, profitability and leverage. The secondary data were obtained using annual reports of 26 companies on the Nigerian Stock Exchange in six years of 2018-2023. The dataset was analyzed using panel corrected standard errors. Findings revealed that board independence had statistically significant positive impact on ESG disclosure at the 1 percent level of significance, hence, highlighting the critical role of independent directors in promoting ESG reporting. Furthermore, this relationship was moderated by audit firm choice, which implies that the effect of independent directors on ESG disclosure is strengthened by the presence of a specific audit firm as well at the 1% level of significance. The study found out that board attributes and audit firm selection jointly determine ESG disclosure practices in Nigerian companies. Therefore, the authors recommend that organisations should strengthen their board characteristics i.e. by focusing on appointment of independent directors who provide independent oversight and provide balance in corporate decisions and interests of stakeholders.enArticle