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ABSTRACT
The objective of this study is on the impact of Chief Executive Officer’s (CEO) attributes on environmental disclosure in Nigeria. It specifically examined how CEO’s tenure, CEO’s foreign educational exposure, CEO’s gender and CEO’s age influence environmental disclosure among Nigerian companies. The study adopted the ex-post facto research design. The sample consisted of thirty (30) companies selected from five environmentally sensitive sectors (construction and real estate, conglomerate, agriculture, natural resources; and health) listed on the Nigerian Stock Exchange (NSE) between the periods of 2014 to 2018. Secondary data was used as extracted from the annual reports and accounts of the sampled firms quoted on the Nigeria Stock Exchange.
The data were analysed using descriptive statistics, correlation matrix and panel regression analysis. The findings showed an average environmental disclosure of 17.6%. The result of the panel regression analysis revealed that CEO’s tenure has inverse relationship while CEO’s age has direct relationship with environmental disclosure respectively, the variables of CEO’s foreign exposure and CEO’s gender were statistically non-significant.
The study recommends among others that regulators of the non-financial companies should replicate the CEO’s tenureship requirements applicable to Nigerian commercial banks. It was also recommended that competency; experience and performance in prior engagements should be primary decision-making benchmarks for appointing new CEOs while gender and foreign exposure can be secondary requirements.
