Corporate Governance Mechanisms and Sustainability Reporting Quality of Listed Manufacturing Companies in Nigeria

Purpose: The study examined the influence of corporate governance mechanisms on the sustainability reporting quality of Nigerian quoted manufacturing companies. Methodology: The study’s population consists of forty-three (43) oil and gas, industrial goods, and consumer goods companies quoted on the Nigerian Exchange Group as of 20th May 2024. The study utilized a purposive sampling technique to select a sample of twenty-nine (29) companies. The study employed the ex-post facto research design, adopting secondary data from the sampled companies’ corporate annual and sustainability reports from 2018 to 2022. The study also adopted descriptive and multiple regression analysis to analyze the data using the EViews 12 statistical package.Results: The study discovered that only gender diversity significantly and positively influences the sustainability reporting quality of Nigerian quoted manufacturing firms.Practical Implications: The study identified gender diversity as a critical factor in driving sustainability practices of firms.Originality: There is an apparent dearth of empirical studies on the relationship between corporate governance variables and sustainability practices in Nigeria, and this is the focus of the current study.Keywords: Sustainability Reporting, Sustainability Reporting Quality, Corporate Governance, Corporate Governance Mechanisms, Board characteristics, Exchange RegulatorDOI: 10.58869/EJABM11(2)/03