Corporate Governance and Sustainability Reporting in Nigerian Energy Companies
Authors
Chidinma Adaeze Okafor ()Files
Abstract
This proposed study investigates the relationship between corporate governance mechanisms and sustainability reporting in Nigerian energy companies. It will examine board independence, audit committee expertise, ownership concentration, and environmental disclosure practices. Corporate reports will be analyzed using a structured disclosure index. The research aims to clarify which governance characteristics are associated with more comprehensive reporting and develop recommendations for improving transparency and accountability in the energy sector.