Carbon Emissions as a Moderator of Board Environmental Expertise on Environmental Disclosure Quality

Environmental disclosure quality remains inconsistent across firms, particularly those with significant environmental impacts. Despite increasing board environmental expertise, disclosure practices often fall short of stakeholder expectations. This study examines whether carbon emissions moderate the relationship between board environmental expertise and environmental disclosure quality among publicly listed firms. Using a panel dataset of 127 firms listed on the Main Board of NGX, from 2014 to 2023, and applying random effects regression, the study finds that board environmental expertise positively influences disclosure quality, with this effect significantly amplified in high carbon-emitting firms. The findings suggest that emissions intensity heightens external scrutiny, compelling knowledgeable boards to enhance transparency. Limitations include reliance on secondary data and the exclusion of privately held firms. Practically, the study informs policymakers on the need for emission-specific disclosure regulation. Socially, it supports stakeholder engagement in sustainability reporting. The study’s originality lies in integrating governance, disclosure, and environmental performance into a single empirical framework with carbon emissions as a moderator.