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

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


Ezekwonna Chinedu. E | Modozie Emmanuel. C | Udeachu Peter. I



Ezekwonna Chinedu. E | Modozie Emmanuel. C | Udeachu Peter. I "Effect of Board Structure on Sustainability Disclosure in Anambra State Polytechnic Mgbakwu: Comparative Study of Tertiary Institution in Anambra State" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-4, August 2023, pp.833-840, URL: https://www.ijtsrd.com/papers/ijtsrd59814.pdf

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 sustainability disclosures in Anambra state polytechnic at 1-5% significant level. Hence, the study concludes that board structure ensures sustainability disclosure in Anambra State Polytechnic, Mgbakwu. In lieu of this, the study recommends among all that there is a need for consideration of female board representation when appointing the council members in the polytechnic. There should be policies that should require institutions to nominate women as council members. This is based on the fact that female board representation favours greater orientation towards stakeholders and social issues by influencing disclosures on sustainability activities. Also, government who appoints the council members should consider standardizing the number of meeting of the council as frequent meeting of the board (council) ensures sustainability in Anambra State Polytechnic.

Board Structure; Sustainability Disclosure; Board Female Representation; Board Meeting


IJTSRD59814
Volume-7 | Issue-4, August 2023
833-840
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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