EFFECT OF CORPORATE ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.

This study investigated how corporate attributes such as profitability, firm size, and ownership structure affect environmental disclosure quality (EDQ) among listed deposit money banks in Nigeria, period from 2020–2024. Using ex‑post facto and panel data regression designs, information was drawn from annual and sustainability reports of all listed banks. Descriptive, correlation and regression analyses were conducted. EDQ averaged 0.62, indicating moderate disclosure standard. Correlation results show significant positive associations between EDQ and profitability (0.42), firm size (0.55) and ownership structure (0.38). Regression analysis confirms these effects are statistically significant: profitability (β=0.85, p=0.006), size (β=0.12, p=0.003), and ownership (β=0.28, p=0.012). The overall model was significant with an R squared value of 0.61, indicating that 61 percent of the variation in environmental disclosure quality was explained by the independent variables. Based on these findings, the study concludes that corporate attributes such as profitability, firm size, and ownership structure are important determinants of environmental disclosure quality in listed deposit money banks (DMBs) in Nigeria. It therefore recommends that DMBs should put in place mechanisms to improve operational efficiency in order to improve and sustain profitability. Secondly, environmental disclosure principles should be standardized and made involuntary by regulatory bodies to ensure that all banks comply with the minimum reporting framework irrespective of their size.