期刊名称：International Journal of Management Science and Business Administration
电子版ISSN：1849-5664
出版年度：2015
卷号：1
期号：12
页码：34-45
出版社：Inovatus Usluge Ltd.
摘要：This study examines the impact of Board Characteristics on Corporate Social Responsibility Disclosure oflisted food product firms in Nigeria over the period 2005-2014. A sample of six firms out of eleven food product firmslisted on the floor of Nigerian Stock Exchange was studied. The study made use of secondary data generated fromAnnual Reports and Accounts of the sampled firms and the Nigerian Stock Exchange Fact book. The data was analyzedby means of descriptive statistics, correlation and regression analysis using STATA (version 12) package. The studyreveals that board size and women on board show a significant positive association with corporate social responsibilitydisclosure of the sample firms. While managerial ownership shows a significant negative effect on corporate socialresponsibility disclosure. However, board independence indicates an insignificant association with corporate socialresponsibility disclosure. While the control variable (Size) shows an insignificant negative relationship with corporatesocial responsibility disclosure. Based on the findings, the study recommends among others, that firms in the foodproduct should have a competent size of 9 to 15 of board members, so as to encourage corporate social responsibilitydisclosure. Also, the proportion of non-executive directors on the board should be maintained and the appointmentshould be strictly based on experience and expertise as this will also ensure more corporate social responsibilitydisclosure. Also, women participation on the board should be encouraged as much as possible since women may havedifferent skills compared to their men counterpart as this will help in ensuring full disclosure of all CSR relatedinformation.
