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2020, vol. 22, iss. 1, pp. 47-59
An assessment of the internal determinants of the environmental disclosure practices of firms across Sub-Saharan Africa
Delta State University (DELSU), Department of Accounting & Finance, Abraka, Delta State, Nigeria
This paper comparatively analyzes the internal determinants of environmental disclosure practices among firms in Sub-Saharan Africa (SSA). To achieve this, secondary data on the characteristics of the measures of the board and the characteristics of the audit committee were obtained from a sample of 60 companies from across the region (20 each from Kenya, Nigeria and South Africa). The regression technique was used to analyze the data and the results revealed the fact that, while the characteristics of the measures of the board and the audit committee were found to be the significant determinants of the environmental disclosure of firms in Kenya and Nigeria, the same cannot be said of firms in South Africa. The study, therefore, recommends that borrowing from South Africa, environmental management practices should be institutionalized in the entire region. Additionally, standard-setters should make practical efforts by developing new reporting standards which will guide and encourage a full disclosure of environmental concerns by firms.
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article language: English
document type: Original Scientific Paper
DOI: 10.5937/ekonhor2001047J
published in SCIndeks: 04/05/2020
Creative Commons License 4.0

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