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Effect of Board Structure on Sustainability Disclosure in Anambra State Polytechnic Mgbakwu Comparative Study of Tertiary Institution in Anambra State

. INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT, 7 (4): 833-840 (August 2023)

Abstract

The study examined the effect of board structure on sustainability disclosure in Anambra state polytechnic. Board structure was proxy using board female representation and board meetings while the sustainability disclosure was measured using sustainability disclosure index. Ex post facto design was adopted and the data for the study was collected from the yearly reporting of the institution and also report on council sitting for the period of 2018 2022. OLS Regression Model was used in the data analysis and the results of the study indicates that board female representation and board meeting have positive and significant effect on sustainabil…(more)

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