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A survey of shareholders’ requirements for corporate social and environmental disclosures in Nigeria

The Journal of Accounting and Management

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Field Value
 
Title A survey of shareholders’ requirements for corporate social and environmental disclosures in Nigeria
 
Creator ODIA, James Osabuohien; Department of Accounting, University of Benin, Benin City
 
Subject : corporate social and environmental disclosures, shareholders opinions, gender,
 
Description The paper examines shareholders’ requirement of corporate social and environmental disclosures (CSED) in Nigeria based on the survey of individual shareholders. It was found that less than half of the respondents (about 47%) depend on social and environment disclosures for their investment decision; and more  female shareholders require CSED than the males for investment decisions. It was observed gender differences in the concerns for CSED. The regression result reveals that investment and gender has negative association with CSED. Specifically, shareholders’ concern for CSED is due to the need to know company’s environmental management policies, employee welfare and growth, accountability and stewardship of company’s resources. Moreover, the main reasons for companies’ CSED was to  show their compliance with social and environmental standard and  the board of directors , managing director, chairman of the board and institutional shareholders have the greatest influence on CSED in Nigeria. The result has important implications for corporate social reporting by companies, shareholders’ investment decision making and accounting regulatory bodies in Nigeria.
 
Publisher The Journal of Accounting and Management
 
Contributor Department of Accounting and Faculty of Management Sciences seminar group and faculty members
 
Date 2014-06-30
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/2222
 
Source The Journal of Accounting and Management; Vol 4, No 1 (2014): JAM
 
Language en
 
Relation http://journals.univ-danubius.ro/index.php/jam/article/download/2222/8006
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.